V BEE 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.
V BEE DIAM
Largest movements
- Receivables within one year -€771,478
down €771,478 (-22.7%), from €3.4m to €2.6m
of which Trade receivables: -€2.8m
- Cash -€107,663
down €107,663 (-76.0%), from €141,660 to €33,997
mainly Net result for the year (-€838,954) and Accrued charges and deferred income (-€127,639)
- Reserves -€838,954
down €838,954 (-19.2%), from €4.4m to €3.5m
of which Distributable reserves: -€838,954
- Accrued charges and deferred income -€127,639
no longer reported in 2025 (was €127,639)
- Trade debts +€82,012
up €82,012 (+103%), from €79,924 to €161,936
- Tax, wage and social debts -€70,017
down €70,017 (-81.7%), from €85,739 to €15,723
of which Remuneration and social security: -€45,150
- Turnover -€10.3m
no longer reported in 2025 (was €10.3m)
- Goods and materials -€9.7m
no longer reported in 2025 (was €9.7m)
of which Purchases: -€8.4m
- Gross operating margin -€789,797
new in 2025: -€789,797
- Services and other goods -€310,552
no longer reported in 2025 (was €310,552)
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 | €4,673,238 | €3,735,536 | -€937,702 | -20.1% |
| Fixed assets | 21/28 | €216,143 | €200,217 | -€15,926 | -7.4% |
| Tangible fixed assets | 22/27 | €212,768 | €196,842 | -€15,926 | -7.5% |
| Land and buildings | 22 | €152,694 | €147,846 | -€4,848 | -3.2% |
| Plant, machinery and equipment | 23 | €700 | €630 | -€70 | -10.1% |
| Furniture and vehicles | 24 | €59,374 | €48,367 | -€11,007 | -18.5% |
| Financial fixed assets | 28 | €3,375 | €3,375 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,375 | - | -€3,375 | |
| Amounts receivable and cash guarantees | 285/8 | €3,375 | - | -€3,375 | |
| Current assets | 29/58 | €4,457,095 | €3,535,319 | -€921,776 | -20.7% |
| Stocks and contracts in progress | 3 | €923,128 | €880,543 | -€42,585 | -4.6% |
| Stocks | 30/36 | €923,128 | €880,543 | -€42,585 | -4.6% |
| Goods purchased for resale | 34 | €923,128 | - | -€923,128 | |
| Amounts receivable within one year | 40/41 | €3,391,782 | €2,620,304 | -€771,478 | -22.7% |
| Trade receivables | 40 | €3,378,206 | €557,709 | -€2.8m | -83.5% |
| Other amounts receivable | 41 | €13,576 | €2,062,595 | +€2.0m | +15,093% |
| Cash at bank and in hand | 54/58 | €141,660 | €33,997 | -€107,663 | -76.0% |
| Deferred charges and accrued income | 490/1 | €525 | €474 | -€50 | -9.6% |
| Total equity and liabilities | 10/49 | €4,673,238 | €3,735,536 | -€937,702 | -20.1% |
| Equity | 10/15 | €4,379,935 | €3,540,981 | -€838,954 | -19.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,361,335 | €3,522,381 | -€838,954 | -19.2% |
| Non-distributable reserves | 130/1 | €101,860 | €101,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €101,860 | €101,860 | = | 0.0% |
| Distributable reserves | 133 | €4,259,475 | €3,420,521 | -€838,954 | -19.7% |
| Amounts payable | 17/49 | €293,303 | €194,554 | -€98,748 | -33.7% |
| Amounts payable within one year | 42/48 | €165,664 | €194,554 | +€28,891 | +17.4% |
| Trade debts | 44 | €79,924 | €161,936 | +€82,012 | +103% |
| Suppliers | 440/4 | €79,924 | €161,936 | +€82,012 | +103% |
| Taxes, remuneration and social security | 45 | €85,739 | €15,723 | -€70,017 | -81.7% |
| Taxes | 450/3 | €40,589 | €15,723 | -€24,866 | -61.3% |
| Remuneration and social security | 454/9 | €45,150 | - | -€45,150 | |
| Other amounts payable | 47/48 | - | €16,896 | +€16,896 | |
| Accrued charges and deferred income | 492/3 | €127,639 | - | -€127,639 | |
| Operating income | 70/76A | €10,288,993 | - | -€10.3m | |
| Turnover | 70 | €10,287,249 | - | -€10.3m | |
| Other operating income | 74 | €1,744 | - | -€1,744 | |
| Operating charges | 60/66A | €10,079,173 | - | -€10.1m | |
| Goods for resale, raw materials and consumables | 60 | €9,749,732 | - | -€9.7m | |
| Purchases | 600/8 | €8,413,101 | - | -€8.4m | |
| Change in stocks: decrease (increase) | 609 | €1,336,631 | - | -€1.3m | |
| Services and other goods | 61 | €310,552 | - | -€310,552 | |
| Remuneration, social security and pensions | 62 | - | €239 | +€239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,770 | €15,926 | +€1,156 | +7.8% |
| Other operating charges | 640/8 | €4,119 | €4,124 | +€4 | +0.1% |
| Gross operating margin | 9900 | - | -€789,797 | -€789,797 | |
| Operating profit (loss) | 9901 | €209,820 | -€810,086 | -€1.0m | |
| Financial income | 75/76B | €137 | €199 | +€62 | +45.2% |
| Recurring financial income | 75 | €137 | €199 | +€62 | +45.2% |
| Other financial income | 752/9 | €137 | - | -€137 | |
| Financial charges | 65/66B | €17,837 | €9,919 | -€7,918 | -44.4% |
| Recurring financial charges | 65 | €17,837 | €9,919 | -€7,918 | -44.4% |
| Debt charges | 650 | €4,553 | - | -€4,553 | |
| Other financial charges | 652/9 | €13,285 | - | -€13,285 | |
| Profit (loss) for the period before taxes | 9903 | €192,120 | -€819,806 | -€1.0m | |
| Income taxes | 67/77 | €6,589 | €19,148 | +€12,559 | +191% |
| Taxes | 670/3 | €12,075 | - | -€12,075 | |
| Tax adjustments and reversals of tax provisions | 77 | €5,486 | - | -€5,486 | |
| Profit (loss) for the period | 9904 | €185,531 | -€838,954 | -€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €185,531 | -€838,954 | -€1.0m |
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 18 October 2026 via checked.be.