NICHOLAS DIAMONDS: 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.
NICHOLAS DIAMONDS
Largest movements
- Tangible fixed assets +€69,865
up €69,865 (+158%), from €44,345 to €114,210
of which Furniture and vehicles: +€71,928
- Stocks and contracts -€68,645
down €68,645 (-15.7%), from €436,969 to €368,324
- Receivables within one year -€8,938
no longer reported in 2025 (was €8,938)
of which Trade receivables: -€6,248
- Profit (loss) carried forward +€65,033
up €65,033 (+64.6%), from -€100,638 to -€35,604
- Other debts -€54,033
down €54,033 (-16.2%), from €333,802 to €279,769
- Debts after one year +€42,993
up €42,993 (+424%), from €10,134 to €53,126
- Trade debts -€29,842
down €29,842 (-19.1%), from €156,406 to €126,564
- Short-term financial debts -€16,192
down €16,192 (-91.2%), from €17,761 to €1,569
- Gross operating margin +€52,346
up €52,346 (+137%), from €38,151 to €90,497
- Depreciation -€13,222
down €13,222 (-45.2%), from €29,269 to €16,047
- Financial income -€1,069
down €1,069 (-98.8%), from €1,082 to €13
- Financial charges +€1,067
up €1,067 (+21.2%), from €5,042 to €6,109
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 | €490,380 | €482,662 | -€7,718 | -1.6% |
| Fixed assets | 21/28 | €44,345 | €114,210 | +€69,865 | +158% |
| Tangible fixed assets | 22/27 | €44,345 | €114,210 | +€69,865 | +158% |
| Plant, machinery and equipment | 23 | €8,440 | €6,377 | -€2,063 | -24.4% |
| Furniture and vehicles | 24 | €35,905 | €107,833 | +€71,928 | +200% |
| Current assets | 29/58 | €446,035 | €368,452 | -€77,583 | -17.4% |
| Stocks and contracts in progress | 3 | €436,969 | €368,324 | -€68,645 | -15.7% |
| Stocks | 30/36 | €436,969 | €368,324 | -€68,645 | -15.7% |
| Amounts receivable within one year | 40/41 | €8,938 | - | -€8,938 | |
| Trade receivables | 40 | €6,248 | - | -€6,248 | |
| Other amounts receivable | 41 | €2,690 | - | -€2,690 | |
| Cash at bank and in hand | 54/58 | €128 | €128 | = | 0.0% |
| Total equity and liabilities | 10/49 | €490,380 | €482,662 | -€7,718 | -1.6% |
| Equity | 10/15 | -€75,186 | -€10,153 | +€65,033 | +86.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,859 | €6,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €5,000 | €6,859 | +€1,859 | +37.2% |
| Profit (loss) carried forward | 14 | -€100,638 | -€35,604 | +€65,033 | +64.6% |
| Amounts payable | 17/49 | €565,566 | €492,815 | -€72,751 | -12.9% |
| Amounts payable after more than one year | 17 | €10,134 | €53,126 | +€42,993 | +424% |
| Financial debts | 170/4 | €10,134 | €53,126 | +€42,993 | +424% |
| Amounts payable within one year | 42/48 | €555,432 | €439,689 | -€115,744 | -20.8% |
| Current portion of amounts payable after more than one year | 42 | €27,641 | €22,040 | -€5,601 | -20.3% |
| Financial debts | 43 | €17,761 | €1,569 | -€16,192 | -91.2% |
| Credit institutions | 430/8 | €17,761 | €1,569 | -€16,192 | -91.2% |
| Trade debts | 44 | €156,406 | €126,564 | -€29,842 | -19.1% |
| Suppliers | 440/4 | €156,406 | €126,564 | -€29,842 | -19.1% |
| Taxes, remuneration and social security | 45 | €19,822 | €9,747 | -€10,075 | -50.8% |
| Taxes | 450/3 | €19,822 | €9,747 | -€10,075 | -50.8% |
| Other amounts payable | 47/48 | €333,802 | €279,769 | -€54,033 | -16.2% |
| Non-recurring operating income | 76A | - | €8,804 | +€8,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,269 | €16,047 | -€13,222 | -45.2% |
| Other operating charges | 640/8 | €3,416 | €2,952 | -€464 | -13.6% |
| Gross operating margin | 9900 | €38,151 | €90,497 | +€52,346 | +137% |
| Operating profit (loss) | 9901 | €5,466 | €71,498 | +€66,032 | +1,208% |
| Financial income | 75/76B | €1,082 | €13 | -€1,069 | -98.8% |
| Recurring financial income | 75 | €1,082 | €13 | -€1,069 | -98.8% |
| Financial charges | 65/66B | €5,042 | €6,109 | +€1,067 | +21.2% |
| Recurring financial charges | 65 | €5,042 | €6,109 | +€1,067 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €1,506 | €65,402 | +€63,896 | +4,242% |
| Income taxes | 67/77 | €310 | €369 | +€59 | +19.0% |
| Profit (loss) for the period | 9904 | €1,196 | €65,033 | +€63,837 | +5,336% |
| Profit (loss) for the period to be appropriated | 9905 | €1,196 | €65,033 | +€63,837 | +5,336% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.