SKY 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.
SKY DIAM
Largest movements
- Stocks and contracts -€987,568
down €987,568 (-62.3%), from €1.6m to €597,192
- Receivables within one year +€243,210
up €243,210 (+115.1%), from €211,239 to €454,449
of which Trade receivables: +€249,113
- Cash +€127,039
up €127,039 (+83.1%), from €152,847 to €279,886
mainly Stocks and contracts (+€987,568) and Net result for the year (+€37,701)
- Trade debts -€353,246
down €353,246 (-44.6%), from €791,884 to €438,638
- Profit (loss) carried forward -€285,714
down €285,714 (-53.8%), from €531,474 to €245,759
- Reserves +€37,701
up €37,701 (+4.9%), from €775,221 to €812,922
of which Distributable reserves: +€37,701
- Tax, wage and social debts -€26,806
down €26,806 (-63.3%), from €42,337 to €15,531
of which Remuneration and social security: -€14,357
- Gross operating margin -€78,981
down €78,981 (-30.9%), from €255,951 to €176,970
- Financial charges -€59,982
down €59,982 (-42.0%), from €142,919 to €82,936
- Staff costs -€35,251
down €35,251 (-26.3%), from €133,952 to €98,702
- Financial income -€30,983
down €30,983 (-29.7%), from €104,251 to €73,268
- Depreciation -€3,480
down €3,480 (-19.5%), from €17,883 to €14,403
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.
Cash bridge derived
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 | €2,166,466 | €1,538,400 | -€628,065 | -29.0% |
| Fixed assets | 21/28 | €212,298 | €201,844 | -€10,455 | -4.9% |
| Tangible fixed assets | 22/27 | €210,406 | €199,887 | -€10,519 | -5.0% |
| Land and buildings | 22 | €205,570 | €193,340 | -€12,231 | -5.9% |
| Plant, machinery and equipment | 23 | €2,643 | €2,230 | -€413 | -15.6% |
| Furniture and vehicles | 24 | €2,193 | €4,317 | +€2,125 | +96.9% |
| Financial fixed assets | 28 | €1,893 | €1,957 | +€64 | +3.4% |
| Current assets | 29/58 | €1,954,167 | €1,336,557 | -€617,611 | -31.6% |
| Stocks and contracts in progress | 3 | €1,584,760 | €597,192 | -€987,568 | -62.3% |
| Stocks | 30/36 | €1,584,760 | €597,192 | -€987,568 | -62.3% |
| Amounts receivable within one year | 40/41 | €211,239 | €454,449 | +€243,210 | +115.1% |
| Trade receivables | 40 | €102,533 | €351,645 | +€249,113 | +243.0% |
| Other amounts receivable | 41 | €108,706 | €102,804 | -€5,903 | -5.4% |
| Cash at bank and in hand | 54/58 | €152,847 | €279,886 | +€127,039 | +83.1% |
| Deferred charges and accrued income | 490/1 | €5,321 | €5,029 | -€292 | -5.5% |
| Total equity and liabilities | 10/49 | €2,166,466 | €1,538,400 | -€628,065 | -29.0% |
| Equity | 10/15 | €1,331,695 | €1,083,682 | -€248,013 | -18.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €775,221 | €812,922 | +€37,701 | +4.9% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €772,721 | €810,422 | +€37,701 | +4.9% |
| Profit (loss) carried forward | 14 | €531,474 | €245,759 | -€285,714 | -53.8% |
| Amounts payable | 17/49 | €834,771 | €454,719 | -€380,052 | -45.5% |
| Amounts payable within one year | 42/48 | €834,771 | €454,719 | -€380,052 | -45.5% |
| Trade debts | 44 | €791,884 | €438,638 | -€353,246 | -44.6% |
| Suppliers | 440/4 | €791,884 | €438,638 | -€353,246 | -44.6% |
| Taxes, remuneration and social security | 45 | €42,337 | €15,531 | -€26,806 | -63.3% |
| Taxes | 450/3 | €15,521 | €3,073 | -€12,449 | -80.2% |
| Remuneration and social security | 454/9 | €26,815 | €12,458 | -€14,357 | -53.5% |
| Other amounts payable | 47/48 | €550 | €550 | = | 0.0% |
| Non-recurring operating income | 76A | - | €275 | +€275 | |
| Remuneration, social security and pensions | 62 | €133,952 | €98,702 | -€35,251 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,883 | €14,403 | -€3,480 | -19.5% |
| Other operating charges | 640/8 | €5,381 | €5,423 | +€43 | +0.8% |
| Non-recurring operating charges | 66A | €175,177 | - | -€175,177 | |
| Gross operating margin | 9900 | €255,951 | €176,970 | -€78,981 | -30.9% |
| Operating profit (loss) | 9901 | -€76,443 | €58,442 | +€134,884 | |
| Financial income | 75/76B | €104,251 | €73,268 | -€30,983 | -29.7% |
| Recurring financial income | 75 | €104,251 | €73,268 | -€30,983 | -29.7% |
| Financial charges | 65/66B | €142,919 | €82,936 | -€59,982 | -42.0% |
| Recurring financial charges | 65 | €142,919 | €82,936 | -€59,982 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€115,110 | €48,774 | +€163,884 | |
| Income taxes | 67/77 | €10,041 | €11,073 | +€1,032 | +10.3% |
| Profit (loss) for the period | 9904 | -€125,151 | €37,701 | +€162,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€125,151 | €37,701 | +€162,852 |
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 9 October 2026 via checked.be.