SANKALP 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.
SANKALP DIAM
Largest movements
- Receivables within one year -€632,652
down €632,652 (-39.7%), from €1.6m to €962,606
of which Other amounts receivable: -€493,492
- Stocks and contracts -€277,654
no longer reported in 2025 (was €277,654)
- Cash +€37,949
up €37,949 (+22.8%), from €166,241 to €204,190
mainly Receivables within one year (+€632,652) and Stocks and contracts (+€277,654)
- Other debts -€545,135
down €545,135 (-30.6%), from €1.8m to €1.2m
- Profit (loss) carried forward -€327,762
down €327,762 (-369%), from -€88,865 to -€416,627
- Gross operating margin -€166,598
down €166,598 (-435%), from -€38,310 to -€204,909
- Financial income -€42,695
down €42,695 (-57.7%), from €74,057 to €31,362
- Financial charges +€31,808
up €31,808 (+27.1%), from €117,399 to €149,207
- Taxes -€2,348
down €2,348 (-93.9%), from €2,500 to €152
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 | €2,047,534 | €1,172,931 | -€874,604 | -42.7% |
| Fixed assets | 21/28 | €8,381 | €6,135 | -€2,247 | -26.8% |
| Tangible fixed assets | 22/27 | €7,282 | €5,035 | -€2,247 | -30.9% |
| Furniture and vehicles | 24 | €2,315 | €1,724 | -€591 | -25.5% |
| Leasing and similar rights | 25 | €4,966 | €3,311 | -€1,655 | -33.3% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €2,039,153 | €1,166,796 | -€872,357 | -42.8% |
| Stocks and contracts in progress | 3 | €277,654 | - | -€277,654 | |
| Stocks | 30/36 | €277,654 | - | -€277,654 | |
| Amounts receivable within one year | 40/41 | €1,595,258 | €962,606 | -€632,652 | -39.7% |
| Trade receivables | 40 | €1,100,480 | €961,320 | -€139,160 | -12.6% |
| Other amounts receivable | 41 | €494,778 | €1,286 | -€493,492 | -99.7% |
| Cash at bank and in hand | 54/58 | €166,241 | €204,190 | +€37,949 | +22.8% |
| Total equity and liabilities | 10/49 | €2,047,534 | €1,172,931 | -€874,604 | -42.7% |
| Equity | 10/15 | €265,010 | -€62,753 | -€327,762 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €335,274 | €335,274 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €333,414 | €333,414 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,865 | -€416,627 | -€327,762 | -369% |
| Amounts payable | 17/49 | €1,782,525 | €1,235,683 | -€546,841 | -30.7% |
| Amounts payable within one year | 42/48 | €1,782,525 | €1,235,683 | -€546,841 | -30.7% |
| Trade debts | 44 | €379 | €601 | +€222 | +58.5% |
| Suppliers | 440/4 | €379 | €601 | +€222 | +58.5% |
| Taxes, remuneration and social security | 45 | €2,806 | €878 | -€1,928 | -68.7% |
| Taxes | 450/3 | €2,806 | €878 | -€1,928 | -68.7% |
| Other amounts payable | 47/48 | €1,779,339 | €1,234,204 | -€545,135 | -30.6% |
| Non-recurring operating income | 76A | €4,545 | - | -€4,545 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,247 | €2,247 | = | 0.0% |
| Other operating charges | 640/8 | €2,465 | €2,610 | +€145 | +5.9% |
| Gross operating margin | 9900 | -€38,310 | -€204,909 | -€166,598 | -435% |
| Operating profit (loss) | 9901 | -€43,022 | -€209,766 | -€166,743 | -388% |
| Financial income | 75/76B | €74,057 | €31,362 | -€42,695 | -57.7% |
| Recurring financial income | 75 | €74,057 | €31,362 | -€42,695 | -57.7% |
| Financial charges | 65/66B | €117,399 | €149,207 | +€31,808 | +27.1% |
| Recurring financial charges | 65 | €117,399 | €149,207 | +€31,808 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | -€86,365 | -€327,610 | -€241,246 | -279% |
| Income taxes | 67/77 | €2,500 | €152 | -€2,348 | -93.9% |
| Profit (loss) for the period | 9904 | -€88,865 | -€327,762 | -€238,898 | -269% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,865 | -€327,762 | -€238,898 | -269% |
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 24 October 2026 via checked.be.