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
- Cash -€15,757
down €15,757 (-5.1%), from €309,435 to €293,677
mainly Net result for the year (-€19,738) and Contributions, distributions and other (-€2,143)
- Reserves -€21,881
down €21,881 (-7.1%), from €309,197 to €287,316
- Gross operating margin -€17,218
down €17,218 (-336%), from -€5,132 to -€22,349
- Financial income +€7,558
up €7,558 (+188%), from €4,015 to €11,573
- Depreciation -€2,683
down €2,683 (-80.9%), from €3,314 to €632
- Taxes +€2,409
up €2,409 (+212%), from €1,136 to €3,545
- Financial charges -€1,888
down €1,888 (-34.9%), from €5,411 to €3,523
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 | €330,626 | €310,105 | -€20,521 | -6.2% |
| Fixed assets | 21/28 | €656 | €24 | -€632 | -96.4% |
| Tangible fixed assets | 22/27 | €641 | €9 | -€632 | -98.6% |
| Furniture and vehicles | 24 | €641 | €9 | -€632 | -98.6% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €329,971 | €310,081 | -€19,889 | -6.0% |
| Amounts receivable after more than one year | 29 | €3,000 | €3,000 | = | 0.0% |
| Trade receivables | 290 | €3,000 | €3,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,382 | €4,330 | -€2,052 | -32.1% |
| Stocks | 30/36 | €6,382 | €4,330 | -€2,052 | -32.1% |
| Amounts receivable within one year | 40/41 | €10,977 | €8,563 | -€2,415 | -22.0% |
| Trade receivables | 40 | €668 | - | -€668 | |
| Other amounts receivable | 41 | €10,310 | €8,563 | -€1,747 | -16.9% |
| Cash at bank and in hand | 54/58 | €309,435 | €293,677 | -€15,757 | -5.1% |
| Deferred charges and accrued income | 490/1 | €177 | €511 | +€334 | +189% |
| Total equity and liabilities | 10/49 | €330,626 | €310,105 | -€20,521 | -6.2% |
| Equity | 10/15 | €327,797 | €305,916 | -€21,881 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,197 | €287,316 | -€21,881 | -7.1% |
| Distributable reserves | 133 | €309,197 | €287,316 | -€21,881 | -7.1% |
| Amounts payable | 17/49 | €2,829 | €4,189 | +€1,360 | +48.1% |
| Amounts payable within one year | 42/48 | €979 | €2,189 | +€1,210 | +124% |
| Current portion of amounts payable after more than one year | 42 | €401 | - | -€401 | |
| Trade debts | 44 | €154 | €2,189 | +€2,035 | +1,322% |
| Suppliers | 440/4 | €154 | €2,189 | +€2,035 | +1,322% |
| Taxes, remuneration and social security | 45 | €424 | - | -€424 | |
| Taxes | 450/3 | €424 | - | -€424 | |
| Accrued charges and deferred income | 492/3 | €1,850 | €2,000 | +€150 | +8.1% |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,314 | €632 | -€2,683 | -80.9% |
| Other operating charges | 640/8 | €517 | €1,263 | +€746 | +144% |
| Gross operating margin | 9900 | -€5,132 | -€22,349 | -€17,218 | -336% |
| Operating profit (loss) | 9901 | -€9,764 | -€24,244 | -€14,480 | -148% |
| Financial income | 75/76B | €4,015 | €11,573 | +€7,558 | +188% |
| Recurring financial income | 75 | €4,015 | €11,573 | +€7,558 | +188% |
| Financial charges | 65/66B | €5,411 | €3,523 | -€1,888 | -34.9% |
| Recurring financial charges | 65 | €5,411 | €3,523 | -€1,888 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,160 | -€16,193 | -€5,034 | -45.1% |
| Income taxes | 67/77 | €1,136 | €3,545 | +€2,409 | +212% |
| Profit (loss) for the period | 9904 | -€12,296 | -€19,738 | -€7,442 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,296 | -€19,738 | -€7,442 | -60.5% |
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.