RIV DIAM: 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.
RIV DIAM
Largest movements
- Receivables within one year +€120,730
up €120,730 (+50.2%), from €240,483 to €361,214
of which Trade receivables: +€123,880
- Stocks and contracts -€47,070
down €47,070 (-35.4%), from €132,971 to €85,901
- Cash +€5,497
up €5,497 (+14.1%), from €39,074 to €44,571
mainly Trade debts (+€60,193) and Stocks and contracts (+€47,070)
- Trade debts +€60,193
up €60,193 (+49.2%), from €122,305 to €182,498
- Other debts +€20,022
up €20,022 (+16.4%), from €121,857 to €141,879
- Gross operating margin -€122,132
down €122,132 (-97.6%), from €125,094 to €2,962
- Financial income +€11,725
up €11,725 (+313%), from €3,742 to €15,467
- Financial charges +€8,567
up €8,567 (+132%), from €6,512 to €15,079
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 | €413,672 | €492,461 | +€78,788 | +19.0% |
| Fixed assets | 21/28 | €1,144 | €774 | -€369 | -32.3% |
| Tangible fixed assets | 22/27 | €1,144 | €774 | -€369 | -32.3% |
| Furniture and vehicles | 24 | €1,144 | €774 | -€369 | -32.3% |
| Current assets | 29/58 | €412,529 | €491,686 | +€79,158 | +19.2% |
| Stocks and contracts in progress | 3 | €132,971 | €85,901 | -€47,070 | -35.4% |
| Stocks | 30/36 | €132,971 | €85,901 | -€47,070 | -35.4% |
| Amounts receivable within one year | 40/41 | €240,483 | €361,214 | +€120,730 | +50.2% |
| Trade receivables | 40 | €222,138 | €346,018 | +€123,880 | +55.8% |
| Other amounts receivable | 41 | €18,345 | €15,196 | -€3,149 | -17.2% |
| Cash at bank and in hand | 54/58 | €39,074 | €44,571 | +€5,497 | +14.1% |
| Total equity and liabilities | 10/49 | €413,672 | €492,461 | +€78,788 | +19.0% |
| Equity | 10/15 | €169,510 | €168,084 | -€1,427 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €150,910 | €150,910 | = | 0.0% |
| Distributable reserves | 133 | €150,910 | €150,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,427 | -€1,427 | |
| Amounts payable | 17/49 | €244,162 | €324,377 | +€80,215 | +32.9% |
| Amounts payable within one year | 42/48 | €244,162 | €324,377 | +€80,215 | +32.9% |
| Trade debts | 44 | €122,305 | €182,498 | +€60,193 | +49.2% |
| Suppliers | 440/4 | €122,305 | €182,498 | +€60,193 | +49.2% |
| Other amounts payable | 47/48 | €121,857 | €141,879 | +€20,022 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €334 | €369 | +€35 | +10.6% |
| Other operating charges | 640/8 | €424 | €528 | +€103 | +24.3% |
| Gross operating margin | 9900 | €125,094 | €2,962 | -€122,132 | -97.6% |
| Operating profit (loss) | 9901 | €124,336 | €2,065 | -€122,271 | -98.3% |
| Financial income | 75/76B | €3,742 | €15,467 | +€11,725 | +313% |
| Recurring financial income | 75 | €3,742 | €15,467 | +€11,725 | +313% |
| Financial charges | 65/66B | €6,512 | €15,079 | +€8,567 | +132% |
| Recurring financial charges | 65 | €6,512 | €15,079 | +€8,567 | +132% |
| Profit (loss) for the period before taxes | 9903 | €121,566 | €2,453 | -€119,113 | -98.0% |
| Income taxes | 67/77 | €3,181 | €3,879 | +€698 | +21.9% |
| Profit (loss) for the period | 9904 | €118,385 | -€1,427 | -€119,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €118,385 | -€1,427 | -€119,811 |
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 27 October 2026 via checked.be.