SANT 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.
SANT DIAM
Largest movements
- Stocks and contracts +€94,352
up €94,352 (+66.4%), from €142,184 to €236,536
- Receivables within one year +€61,480
up €61,480 (+10.9%), from €565,970 to €627,450
of which Trade receivables: +€61,330
- Trade debts +€106,250
up €106,250 (+17.7%), from €601,614 to €707,864
- Profit (loss) carried forward +€38,429
up €38,429 (+51.9%), from €74,038 to €112,467
- Other debts +€21,652
up €21,652 (+30.6%), from €70,861 to €92,513
- Gross operating margin +€34,241
up €34,241 (+268%), from €12,792 to €47,033
- Taxes -€1,736
down €1,736 (-59.0%), from €2,943 to €1,207
- Financial charges +€643
up €643 (+26.3%), from €2,445 to €3,088
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 | €873,895 | €1,036,652 | +€162,757 | +18.6% |
| Fixed assets | 21/28 | €15,886 | €14,494 | -€1,392 | -8.8% |
| Tangible fixed assets | 22/27 | €15,886 | €14,494 | -€1,392 | -8.8% |
| Land and buildings | 22 | €12,933 | €12,933 | = | 0.0% |
| Furniture and vehicles | 24 | €2,953 | €1,561 | -€1,392 | -47.1% |
| Current assets | 29/58 | €858,009 | €1,022,157 | +€164,148 | +19.1% |
| Stocks and contracts in progress | 3 | €142,184 | €236,536 | +€94,352 | +66.4% |
| Stocks | 30/36 | €142,184 | €236,536 | +€94,352 | +66.4% |
| Amounts receivable within one year | 40/41 | €565,970 | €627,450 | +€61,480 | +10.9% |
| Trade receivables | 40 | €565,456 | €626,786 | +€61,330 | +10.8% |
| Other amounts receivable | 41 | €514 | €663 | +€149 | +29.1% |
| Cash at bank and in hand | 54/58 | €149,856 | €158,172 | +€8,316 | +5.5% |
| Total equity and liabilities | 10/49 | €873,895 | €1,036,652 | +€162,757 | +18.6% |
| Equity | 10/15 | €196,745 | €235,175 | +€38,429 | +19.5% |
| Contributions | 10/11 | €111,552 | €111,552 | = | 0.0% |
| Reserves | 13 | €11,155 | €11,155 | = | 0.0% |
| Distributable reserves | 133 | €11,155 | €11,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,038 | €112,467 | +€38,429 | +51.9% |
| Amounts payable | 17/49 | €677,150 | €801,477 | +€124,327 | +18.4% |
| Amounts payable within one year | 42/48 | €677,150 | €801,477 | +€124,327 | +18.4% |
| Trade debts | 44 | €601,614 | €707,864 | +€106,250 | +17.7% |
| Suppliers | 440/4 | €601,614 | €707,864 | +€106,250 | +17.7% |
| Taxes, remuneration and social security | 45 | €4,675 | €1,100 | -€3,575 | -76.5% |
| Taxes | 450/3 | €4,675 | €1,100 | -€3,575 | -76.5% |
| Other amounts payable | 47/48 | €70,861 | €92,513 | +€21,652 | +30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,016 | €1,392 | +€376 | +37.0% |
| Other operating charges | 640/8 | €2,836 | €2,917 | +€81 | +2.8% |
| Gross operating margin | 9900 | €12,792 | €47,033 | +€34,241 | +268% |
| Operating profit (loss) | 9901 | €8,940 | €42,725 | +€33,784 | +378% |
| Financial charges | 65/66B | €2,445 | €3,088 | +€643 | +26.3% |
| Recurring financial charges | 65 | €2,445 | €3,088 | +€643 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €6,495 | €39,636 | +€33,141 | +510% |
| Income taxes | 67/77 | €2,943 | €1,207 | -€1,736 | -59.0% |
| Profit (loss) for the period | 9904 | €3,552 | €38,429 | +€34,878 | +982% |
| Profit (loss) for the period to be appropriated | 9905 | €3,552 | €38,429 | +€34,878 | +982% |
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 23 October 2026 via checked.be.