O2 DIAMANTS: 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.
O2 DIAMANTS
Largest movements
- Tangible fixed assets +€6,798
new in 2025: €6,798
- Cash +€1,583
up €1,583 (+29.7%), from €5,328 to €6,911
mainly Other debts (+€4,512) and Net result for the year (+€2,896)
- Receivables within one year +€1,120
up €1,120 (+37.0%), from €3,027 to €4,147
- Deferred charges and accrued income -€418
down €418 (-40.2%), from €1,039 to €621
- Stocks and contracts +€236
up €236 (+13.5%), from €1,750 to €1,986
- Other debts +€4,512
up €4,512 (+138%), from €3,267 to €7,779
- Profit (loss) carried forward +€2,896
up €2,896, from -€99 to €2,797
- Trade debts +€1,003
up €1,003 (+53.9%), from €1,861 to €2,864
- Tax, wage and social debts +€908
up €908 (+42.9%), from €2,115 to €3,022
- Gross operating margin +€3,552
up €3,552 (+901%), from €394 to €3,946
- Taxes +€428
up €428 (+115%), from €374 to €802
- Financial charges +€137
up €137 (+1,167%), from €12 to €148
- Other operating charges -€108
no longer reported in 2025 (was €108)
- Staff costs +€100
new in 2025: €100
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 | €11,143 | €20,462 | +€9,319 | +83.6% |
| Fixed assets | 21/28 | - | €6,798 | +€6,798 | |
| Tangible fixed assets | 22/27 | - | €6,798 | +€6,798 | |
| Land and buildings | 22 | - | €6,798 | +€6,798 | |
| Current assets | 29/58 | €11,143 | €13,664 | +€2,521 | +22.6% |
| Stocks and contracts in progress | 3 | €1,750 | €1,986 | +€236 | +13.5% |
| Stocks | 30/36 | €1,750 | €1,986 | +€236 | +13.5% |
| Amounts receivable within one year | 40/41 | €3,027 | €4,147 | +€1,120 | +37.0% |
| Trade receivables | 40 | €3,027 | €4,147 | +€1,120 | +37.0% |
| Cash at bank and in hand | 54/58 | €5,328 | €6,911 | +€1,583 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,039 | €621 | -€418 | -40.2% |
| Total equity and liabilities | 10/49 | €11,143 | €20,462 | +€9,319 | +83.6% |
| Equity | 10/15 | €3,901 | €6,797 | +€2,896 | +74.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€99 | €2,797 | +€2,896 | |
| Amounts payable | 17/49 | €7,243 | €13,665 | +€6,423 | +88.7% |
| Amounts payable within one year | 42/48 | €7,243 | €13,665 | +€6,423 | +88.7% |
| Trade debts | 44 | €1,861 | €2,864 | +€1,003 | +53.9% |
| Suppliers | 440/4 | €1,861 | €2,864 | +€1,003 | +53.9% |
| Taxes, remuneration and social security | 45 | €2,115 | €3,022 | +€908 | +42.9% |
| Taxes | 450/3 | €2,115 | €3,022 | +€908 | +42.9% |
| Other amounts payable | 47/48 | €3,267 | €7,779 | +€4,512 | +138% |
| Non-recurring operating income | 76A | - | €888 | +€888 | |
| Remuneration, social security and pensions | 62 | - | €100 | +€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6 | +€6 | |
| Other operating charges | 640/8 | €108 | - | -€108 | |
| Gross operating margin | 9900 | €394 | €3,946 | +€3,552 | +901% |
| Operating profit (loss) | 9901 | €286 | €3,840 | +€3,554 | +1,241% |
| Financial income | 75/76B | €0 | €7 | +€7 | +71,500% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +71,500% |
| Financial charges | 65/66B | €12 | €148 | +€137 | +1,167% |
| Recurring financial charges | 65 | €12 | €148 | +€137 | +1,167% |
| Profit (loss) for the period before taxes | 9903 | €275 | €3,699 | +€3,424 | +1,246% |
| Income taxes | 67/77 | €374 | €802 | +€428 | +115% |
| Profit (loss) for the period | 9904 | -€99 | €2,896 | +€2,996 | |
| Profit (loss) for the period to be appropriated | 9905 | -€99 | €2,896 | +€2,996 |
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 23 October 2026 via checked.be.