SPECTRA 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.
SPECTRA DIAM
Largest movements
- Stocks and contracts -€49,453
down €49,453 (-11.6%), from €426,939 to €377,486
- Receivables within one year -€10,918
down €10,918 (-17.4%), from €62,709 to €51,791
of which Trade receivables: -€9,237
- Reserves -€45,400
down €45,400 (-75.6%), from €60,070 to €14,670
of which Distributable reserves: -€45,400
- Advances received -€12,878
down €12,878 (-11.6%), from €111,180 to €98,302
- Gross operating margin -€69,535
down €69,535, from €20,404 to -€49,132
- Financial income +€6,080
up €6,080 (+4326.9%), from €141 to €6,221
- Financial charges -€1,669
down €1,669 (-93.3%), from €1,789 to €120
- Taxes +€1,033
up €1,033 (+208.8%), from €495 to €1,528
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 | €490,394 | €430,791 | -€59,603 | -12.2% |
| Current assets | 29/58 | €490,394 | €430,791 | -€59,603 | -12.2% |
| Stocks and contracts in progress | 3 | €426,939 | €377,486 | -€49,453 | -11.6% |
| Stocks | 30/36 | €426,939 | €377,486 | -€49,453 | -11.6% |
| Amounts receivable within one year | 40/41 | €62,709 | €51,791 | -€10,918 | -17.4% |
| Trade receivables | 40 | €60,916 | €51,680 | -€9,237 | -15.2% |
| Other amounts receivable | 41 | €1,793 | €112 | -€1,682 | -93.8% |
| Cash at bank and in hand | 54/58 | €511 | €1,365 | +€854 | +167.3% |
| Deferred charges and accrued income | 490/1 | €235 | €149 | -€86 | -36.6% |
| Total equity and liabilities | 10/49 | €490,394 | €430,791 | -€59,603 | -12.2% |
| Equity | 10/15 | €78,662 | €33,262 | -€45,400 | -57.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €60,070 | €14,670 | -€45,400 | -75.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €58,211 | €12,811 | -€45,400 | -78.0% |
| Amounts payable | 17/49 | €411,732 | €397,530 | -€14,203 | -3.4% |
| Amounts payable within one year | 42/48 | €411,732 | €397,530 | -€14,203 | -3.4% |
| Trade debts | 44 | €14,075 | €12,705 | -€1,370 | -9.7% |
| Suppliers | 440/4 | €14,075 | €12,705 | -€1,370 | -9.7% |
| Advances received on contracts in progress | 46 | €111,180 | €98,302 | -€12,878 | -11.6% |
| Taxes, remuneration and social security | 45 | €700 | €1,500 | +€800 | +114.3% |
| Taxes | 450/3 | €700 | €1,500 | +€800 | +114.3% |
| Other amounts payable | 47/48 | €285,777 | €285,022 | -€755 | -0.3% |
| Other operating charges | 640/8 | €991 | €841 | -€150 | -15.1% |
| Gross operating margin | 9900 | €20,404 | -€49,132 | -€69,535 | |
| Operating profit (loss) | 9901 | €19,413 | -€49,973 | -€69,385 | |
| Financial income | 75/76B | €141 | €6,221 | +€6,080 | +4326.9% |
| Recurring financial income | 75 | €141 | €6,221 | +€6,080 | +4326.9% |
| Financial charges | 65/66B | €1,789 | €120 | -€1,669 | -93.3% |
| Recurring financial charges | 65 | €1,789 | €120 | -€1,669 | -93.3% |
| Profit (loss) for the period before taxes | 9903 | €17,764 | -€43,872 | -€61,636 | |
| Income taxes | 67/77 | €495 | €1,528 | +€1,033 | +208.8% |
| Profit (loss) for the period | 9904 | €17,269 | -€45,400 | -€62,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,269 | -€45,400 | -€62,669 |
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 10 October 2026 via checked.be.