TENSOR DIAMOND TECHNOLOGY: 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.
TENSOR DIAMOND TECHNOLOGY
Largest movements
- Cash +€82,986
up €82,986 (+89.0%), from €93,215 to €176,201
mainly Receivables within one year (+€67,103) and Other debts (+€50,000)
- Receivables within one year -€67,103
down €67,103 (-22.7%), from €295,566 to €228,463
of which Trade receivables: -€68,691
- Trade debts -€66,830
down €66,830 (-79.3%), from €84,293 to €17,463
- Other debts +€50,000
up €50,000 (+65.8%), from €75,999 to €125,999
- Reserves +€24,856
up €24,856 (+11.6%), from €214,439 to €239,295
- Accrued charges and deferred income +€5,659
new in 2025: €5,659
- Gross operating margin -€29,019
down €29,019 (-39.0%), from €74,400 to €45,381
- Taxes -€14,870
down €14,870 (-63.9%), from €23,270 to €8,400
- Financial charges +€8,086
up €8,086 (+7,208%), from €112 to €8,198
- Financial income -€3,985
no longer reported in 2025 (was €3,985)
- Depreciation -€1,020
down €1,020 (-23.2%), from €4,403 to €3,383
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 | €392,165 | €404,664 | +€12,499 | +3.2% |
| Fixed assets | 21/28 | €3,383 | - | -€3,383 | |
| Tangible fixed assets | 22/27 | €3,383 | - | -€3,383 | |
| Plant, machinery and equipment | 23 | €3,383 | - | -€3,383 | |
| Current assets | 29/58 | €388,781 | €404,664 | +€15,883 | +4.1% |
| Amounts receivable within one year | 40/41 | €295,566 | €228,463 | -€67,103 | -22.7% |
| Trade receivables | 40 | €293,647 | €224,956 | -€68,691 | -23.4% |
| Other amounts receivable | 41 | €1,919 | €3,507 | +€1,588 | +82.7% |
| Cash at bank and in hand | 54/58 | €93,215 | €176,201 | +€82,986 | +89.0% |
| Total equity and liabilities | 10/49 | €392,165 | €404,664 | +€12,499 | +3.2% |
| Equity | 10/15 | €226,206 | €251,062 | +€24,856 | +11.0% |
| Contributions | 10/11 | €11,767 | €11,767 | = | 0.0% |
| Reserves | 13 | €214,439 | €239,295 | +€24,856 | +11.6% |
| Distributable reserves | 133 | €214,439 | €239,295 | +€24,856 | +11.6% |
| Amounts payable | 17/49 | €165,959 | €153,602 | -€12,357 | -7.4% |
| Amounts payable within one year | 42/48 | €165,959 | €147,943 | -€18,015 | -10.9% |
| Trade debts | 44 | €84,293 | €17,463 | -€66,830 | -79.3% |
| Suppliers | 440/4 | €84,293 | €17,463 | -€66,830 | -79.3% |
| Taxes, remuneration and social security | 45 | €5,666 | €4,481 | -€1,185 | -20.9% |
| Taxes | 450/3 | €5,666 | €4,481 | -€1,185 | -20.9% |
| Other amounts payable | 47/48 | €75,999 | €125,999 | +€50,000 | +65.8% |
| Accrued charges and deferred income | 492/3 | - | €5,659 | +€5,659 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,403 | €3,383 | -€1,020 | -23.2% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €74,400 | €45,381 | -€29,019 | -39.0% |
| Operating profit (loss) | 9901 | €69,469 | €41,454 | -€28,015 | -40.3% |
| Financial income | 75/76B | €3,985 | - | -€3,985 | |
| Recurring financial income | 75 | €3,985 | - | -€3,985 | |
| Financial charges | 65/66B | €112 | €8,198 | +€8,086 | +7,208% |
| Recurring financial charges | 65 | €112 | €8,198 | +€8,086 | +7,208% |
| Profit (loss) for the period before taxes | 9903 | €73,342 | €33,256 | -€40,086 | -54.7% |
| Income taxes | 67/77 | €23,270 | €8,400 | -€14,870 | -63.9% |
| Profit (loss) for the period | 9904 | €50,072 | €24,856 | -€25,216 | -50.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,072 | €24,856 | -€25,216 | -50.4% |
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 21 October 2026 via checked.be.