VANI 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.
VANI DIAM
Largest movements
- Cash -€2,836
down €2,836 (-31.9%), from €8,903 to €6,067
mainly Net result for the year (-€12,941) and Trade debts (-€2,411)
- Receivables within one year -€406
down €406 (-3.1%), from €13,166 to €12,760
- Profit (loss) carried forward -€12,941
down €12,941 (-29.4%), from -€44,008 to -€56,949
- Other debts +€9,000
up €9,000 (+64.5%), from €13,956 to €22,956
- Tax, wage and social debts +€2,850
up €2,850 (+69.4%), from €4,110 to €6,960
- Trade debts -€2,411
down €2,411 (-66.5%), from €3,624 to €1,213
- Gross operating margin +€4,882
up €4,882 (+28.0%), from -€17,445 to -€12,563
- Other operating charges -€385
down €385 (-76.3%), from €505 to €120
- Financial charges -€379
down €379 (-94.7%), from €400 to €21
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 | €30,128 | €26,625 | -€3,503 | -11.6% |
| Fixed assets | 21/28 | €934 | €674 | -€260 | -27.8% |
| Tangible fixed assets | 22/27 | €934 | €674 | -€260 | -27.8% |
| Furniture and vehicles | 24 | €934 | €674 | -€260 | -27.8% |
| Current assets | 29/58 | €29,194 | €25,951 | -€3,242 | -11.1% |
| Stocks and contracts in progress | 3 | €7,125 | €7,125 | = | 0.0% |
| Stocks | 30/36 | €7,125 | €7,125 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,166 | €12,760 | -€406 | -3.1% |
| Other amounts receivable | 41 | €13,166 | €12,760 | -€406 | -3.1% |
| Cash at bank and in hand | 54/58 | €8,903 | €6,067 | -€2,836 | -31.9% |
| Total equity and liabilities | 10/49 | €30,128 | €26,625 | -€3,503 | -11.6% |
| Equity | 10/15 | €8,438 | -€4,503 | -€12,941 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,846 | €33,846 | = | 0.0% |
| Distributable reserves | 133 | €33,846 | €33,846 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,008 | -€56,949 | -€12,941 | -29.4% |
| Amounts payable | 17/49 | €21,690 | €31,128 | +€9,439 | +43.5% |
| Amounts payable within one year | 42/48 | €21,690 | €31,128 | +€9,439 | +43.5% |
| Trade debts | 44 | €3,624 | €1,213 | -€2,411 | -66.5% |
| Suppliers | 440/4 | €3,624 | €1,213 | -€2,411 | -66.5% |
| Taxes, remuneration and social security | 45 | €4,110 | €6,960 | +€2,850 | +69.4% |
| Taxes | 450/3 | €4,110 | €6,960 | +€2,850 | +69.4% |
| Other amounts payable | 47/48 | €13,956 | €22,956 | +€9,000 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €260 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €120 | -€385 | -76.3% |
| Gross operating margin | 9900 | -€17,445 | -€12,563 | +€4,882 | +28.0% |
| Operating profit (loss) | 9901 | -€18,211 | -€12,943 | +€5,267 | +28.9% |
| Financial income | 75/76B | €13 | €23 | +€11 | +85.1% |
| Recurring financial income | 75 | €13 | €23 | +€11 | +85.1% |
| Financial charges | 65/66B | €400 | €21 | -€379 | -94.7% |
| Recurring financial charges | 65 | €400 | €21 | -€379 | -94.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,598 | -€12,941 | +€5,657 | +30.4% |
| Profit (loss) for the period | 9904 | -€18,598 | -€12,941 | +€5,657 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,598 | -€12,941 | +€5,657 | +30.4% |
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 22 October 2026 via checked.be.