SIKA DIAMOND TOOLS: 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.
SIKA DIAMOND TOOLS
Largest movements
- Receivables within one year +€18,904
up €18,904 (+27.6%), from €68,482 to €87,386
of which Trade receivables: +€16,489
- Tangible fixed assets -€15,838
down €15,838 (-18.7%), from €84,645 to €68,807
of which Furniture and vehicles: -€12,455
- Cash +€11,993
up €11,993 (+47.5%), from €25,234 to €37,227
mainly Net result for the year (+€39,615) and Depreciation (+€13,775)
- Stocks and contracts -€6,219
down €6,219 (-3.0%), from €208,986 to €202,768
- Debts after one year -€36,020
down €36,020 (-93.8%), from €38,402 to €2,382
- Reserves +€29,615
up €29,615 (+16.5%), from €179,351 to €208,966
- Tax, wage and social debts +€12,082
up €12,082 (+35.7%), from €33,844 to €45,926
- Current portion of long-term debt -€8,910
down €8,910 (-19.8%), from €44,930 to €36,020
- Trade debts +€8,645
up €8,645 (+30.9%), from €27,955 to €36,600
- Gross operating margin +€14,023
up €14,023 (+20.1%), from €69,802 to €83,826
- Taxes +€8,346
up €8,346 (+79.1%), from €10,553 to €18,899
- Write-downs +€6,174
up €6,174, from -€1,300 to €4,874
- Financial charges -€2,174
down €2,174 (-35.0%), from €6,214 to €4,040
- Depreciation -€1,782
down €1,782 (-11.5%), from €15,557 to €13,775
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 | €391,782 | €400,997 | +€9,215 | +2.4% |
| Fixed assets | 21/28 | €84,800 | €68,962 | -€15,838 | -18.7% |
| Tangible fixed assets | 22/27 | €84,645 | €68,807 | -€15,838 | -18.7% |
| Land and buildings | 22 | €44,604 | €39,660 | -€4,944 | -11.1% |
| Plant, machinery and equipment | 23 | €1,240 | €2,801 | +€1,561 | +126% |
| Furniture and vehicles | 24 | €38,802 | €26,347 | -€12,455 | -32.1% |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €306,983 | €332,035 | +€25,052 | +8.2% |
| Stocks and contracts in progress | 3 | €208,986 | €202,768 | -€6,219 | -3.0% |
| Stocks | 30/36 | €208,986 | €202,768 | -€6,219 | -3.0% |
| Amounts receivable within one year | 40/41 | €68,482 | €87,386 | +€18,904 | +27.6% |
| Trade receivables | 40 | €68,404 | €84,893 | +€16,489 | +24.1% |
| Other amounts receivable | 41 | €78 | €2,493 | +€2,415 | +3,093% |
| Cash at bank and in hand | 54/58 | €25,234 | €37,227 | +€11,993 | +47.5% |
| Deferred charges and accrued income | 490/1 | €4,280 | €4,654 | +€374 | +8.7% |
| Total equity and liabilities | 10/49 | €391,782 | €400,997 | +€9,215 | +2.4% |
| Equity | 10/15 | €197,951 | €227,566 | +€29,615 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,351 | €208,966 | +€29,615 | +16.5% |
| Distributable reserves | 133 | €179,351 | €208,966 | +€29,615 | +16.5% |
| Provisions and deferred taxes | 16 | €42,234 | €42,234 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €42,234 | €42,234 | = | 0.0% |
| Pensions and similar obligations | 160 | €42,234 | €42,234 | = | 0.0% |
| Amounts payable | 17/49 | €151,596 | €131,196 | -€20,400 | -13.5% |
| Amounts payable after more than one year | 17 | €38,402 | €2,382 | -€36,020 | -93.8% |
| Financial debts | 170/4 | €38,402 | €2,382 | -€36,020 | -93.8% |
| Amounts payable within one year | 42/48 | €112,950 | €128,546 | +€15,597 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €44,930 | €36,020 | -€8,910 | -19.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €27,955 | €36,600 | +€8,645 | +30.9% |
| Suppliers | 440/4 | €27,955 | €36,600 | +€8,645 | +30.9% |
| Taxes, remuneration and social security | 45 | €33,844 | €45,926 | +€12,082 | +35.7% |
| Taxes | 450/3 | €33,844 | €45,926 | +€12,082 | +35.7% |
| Other amounts payable | 47/48 | €6,220 | €10,000 | +€3,780 | +60.8% |
| Accrued charges and deferred income | 492/3 | €245 | €268 | +€23 | +9.3% |
| Non-recurring operating income | 76A | €8,661 | €9,372 | +€711 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,557 | €13,775 | -€1,782 | -11.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,300 | €4,874 | +€6,174 | |
| Other operating charges | 640/8 | €3,152 | €2,843 | -€308 | -9.8% |
| Gross operating margin | 9900 | €69,802 | €83,826 | +€14,023 | +20.1% |
| Operating profit (loss) | 9901 | €52,394 | €62,334 | +€9,940 | +19.0% |
| Financial income | 75/76B | €104 | €220 | +€116 | +112% |
| Recurring financial income | 75 | €104 | €220 | +€116 | +112% |
| Financial charges | 65/66B | €6,214 | €4,040 | -€2,174 | -35.0% |
| Recurring financial charges | 65 | €6,214 | €4,040 | -€2,174 | -35.0% |
| Profit (loss) for the period before taxes | 9903 | €46,283 | €58,513 | +€12,230 | +26.4% |
| Income taxes | 67/77 | €10,553 | €18,899 | +€8,346 | +79.1% |
| Profit (loss) for the period | 9904 | €35,730 | €39,615 | +€3,885 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,730 | €39,615 | +€3,885 | +10.9% |
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 28 October 2026 via checked.be.