VRISHTI 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.
VRISHTI DIAM
Largest movements
- Receivables within one year +€131,595
up €131,595 (+54.2%), from €242,986 to €374,581
of which Trade receivables: +€135,973
- Stocks and contracts +€131,369
up €131,369 (+36.7%), from €358,023 to €489,391
- Cash +€18,316
up €18,316 (+339%), from €5,411 to €23,727
mainly Trade debts (+€276,597) and Tax, wage and social debts (+€49,493)
- Trade debts +€276,597
up €276,597 (+60.1%), from €460,492 to €737,090
- Tax, wage and social debts +€49,493
up €49,493 (+155%), from €31,990 to €81,483
- Profit (loss) carried forward -€32,149
new in 2025: -€32,149
- Other debts -€12,913
down €12,913 (-20.7%), from €62,511 to €49,598
- Gross operating margin -€34,627
down €34,627, from €14,850 to -€19,777
- Financial charges +€3,918
up €3,918 (+86.9%), from €4,511 to €8,429
- Taxes -€864
down €864 (-17.8%), from €4,869 to €4,004
- Financial income +€578
up €578 (+54.6%), from €1,059 to €1,637
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 | €609,548 | €890,576 | +€281,028 | +46.1% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €607,548 | €888,576 | +€281,028 | +46.3% |
| Stocks and contracts in progress | 3 | €358,023 | €489,391 | +€131,369 | +36.7% |
| Stocks | 30/36 | €358,023 | €489,391 | +€131,369 | +36.7% |
| Amounts receivable within one year | 40/41 | €242,986 | €374,581 | +€131,595 | +54.2% |
| Trade receivables | 40 | €238,592 | €374,566 | +€135,973 | +57.0% |
| Other amounts receivable | 41 | €4,394 | €15 | -€4,378 | -99.7% |
| Cash at bank and in hand | 54/58 | €5,411 | €23,727 | +€18,316 | +339% |
| Deferred charges and accrued income | 490/1 | €1,128 | €876 | -€252 | -22.3% |
| Total equity and liabilities | 10/49 | €609,548 | €890,576 | +€281,028 | +46.1% |
| Equity | 10/15 | €54,554 | €22,405 | -€32,149 | -58.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,954 | €35,954 | = | 0.0% |
| Distributable reserves | 133 | €35,954 | €35,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€32,149 | -€32,149 | |
| Amounts payable | 17/49 | €554,993 | €868,170 | +€313,177 | +56.4% |
| Amounts payable within one year | 42/48 | €554,993 | €868,170 | +€313,177 | +56.4% |
| Trade debts | 44 | €460,492 | €737,090 | +€276,597 | +60.1% |
| Suppliers | 440/4 | €460,492 | €737,090 | +€276,597 | +60.1% |
| Taxes, remuneration and social security | 45 | €31,990 | €81,483 | +€49,493 | +155% |
| Taxes | 450/3 | €31,990 | €81,483 | +€49,493 | +155% |
| Other amounts payable | 47/48 | €62,511 | €49,598 | -€12,913 | -20.7% |
| Remuneration, social security and pensions | 62 | €350 | €360 | +€10 | +2.9% |
| Other operating charges | 640/8 | €1,404 | €1,215 | -€189 | -13.5% |
| Gross operating margin | 9900 | €14,850 | -€19,777 | -€34,627 | |
| Operating profit (loss) | 9901 | €13,096 | -€21,352 | -€34,448 | |
| Financial income | 75/76B | €1,059 | €1,637 | +€578 | +54.6% |
| Recurring financial income | 75 | €1,059 | €1,637 | +€578 | +54.6% |
| Financial charges | 65/66B | €4,511 | €8,429 | +€3,918 | +86.9% |
| Recurring financial charges | 65 | €4,511 | €8,429 | +€3,918 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €9,644 | -€28,144 | -€37,789 | |
| Income taxes | 67/77 | €4,869 | €4,004 | -€864 | -17.8% |
| Profit (loss) for the period | 9904 | €4,775 | -€32,149 | -€36,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,775 | -€32,149 | -€36,924 |
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.