M.R. DIAMANT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
M.R. DIAMANT
Largest movements
- Stocks and contracts -€3,960
down €3,960 (-2.1%), from €184,454 to €180,494
- Profit (loss) carried forward +€6,398
up €6,398 (+24.4%), from €26,208 to €32,606
- Tax, wage and social debts -€6,297
down €6,297 (-32.0%), from €19,690 to €13,393
of which Remuneration and social security: -€7,262
- Other debts -€3,563
down €3,563 (-3.5%), from €101,106 to €97,543
- Gross operating margin +€6,291
up €6,291 (+663%), from €949 to €7,240
- Other operating charges +€216
up €216 (+40.2%), from €538 to €755
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,999 | €182,923 | -€5,076 | -2.7% |
| Current assets | 29/58 | €187,999 | €182,923 | -€5,076 | -2.7% |
| Stocks and contracts in progress | 3 | €184,454 | €180,494 | -€3,960 | -2.1% |
| Stocks | 30/36 | €184,454 | €180,494 | -€3,960 | -2.1% |
| Amounts receivable within one year | 40/41 | €1,754 | €827 | -€927 | -52.8% |
| Trade receivables | 40 | €1,754 | €827 | -€927 | -52.8% |
| Cash at bank and in hand | 54/58 | €1,791 | €1,602 | -€189 | -10.6% |
| Total equity and liabilities | 10/49 | €187,999 | €182,923 | -€5,076 | -2.7% |
| Equity | 10/15 | €65,196 | €71,594 | +€6,398 | +9.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,396 | €20,396 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,537 | €18,537 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,208 | €32,606 | +€6,398 | +24.4% |
| Amounts payable | 17/49 | €122,803 | €111,329 | -€11,474 | -9.3% |
| Amounts payable within one year | 42/48 | €122,803 | €111,329 | -€11,474 | -9.3% |
| Trade debts | 44 | €1,867 | €393 | -€1,474 | -79.0% |
| Suppliers | 440/4 | €1,867 | €393 | -€1,474 | -79.0% |
| Advances received on contracts in progress | 46 | €140 | - | -€140 | |
| Taxes, remuneration and social security | 45 | €19,690 | €13,393 | -€6,297 | -32.0% |
| Taxes | 450/3 | €2,370 | €3,335 | +€966 | +40.7% |
| Remuneration and social security | 454/9 | €17,320 | €10,058 | -€7,262 | -41.9% |
| Other amounts payable | 47/48 | €101,106 | €97,543 | -€3,563 | -3.5% |
| Other operating charges | 640/8 | €538 | €755 | +€216 | +40.2% |
| Gross operating margin | 9900 | €949 | €7,240 | +€6,291 | +663% |
| Operating profit (loss) | 9901 | €410 | €6,485 | +€6,075 | +1,480% |
| Financial income | 75/76B | - | €20 | +€20 | |
| Recurring financial income | 75 | - | €20 | +€20 | |
| Financial charges | 65/66B | €94 | €107 | +€13 | +14.4% |
| Recurring financial charges | 65 | €94 | €107 | +€13 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €317 | €6,398 | +€6,081 | +1,921% |
| Profit (loss) for the period | 9904 | €317 | €6,398 | +€6,081 | +1,921% |
| Profit (loss) for the period to be appropriated | 9905 | €317 | €6,398 | +€6,081 | +1,921% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.