W-DIAMOND: 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.
W-DIAMOND
Largest movements
- Tangible fixed assets +€67,015
up €67,015 (+390%), from €17,195 to €84,209
of which Leasing and similar rights: +€69,809
- Cash +€29,140
up €29,140 (+10.9%), from €267,231 to €296,371
mainly Other debts (+€150,000) and Net result for the year (+€58,678)
- Receivables within one year -€11,226
down €11,226 (-14.4%), from €77,900 to €66,674
of which Other amounts receivable: -€16,867
- Other debts +€150,000
new in 2025: €150,000
- Profit (loss) carried forward -€91,322
down €91,322 (-36.6%), from €249,595 to €158,273
- Debts after one year +€38,251
new in 2025: €38,251
- Tax, wage and social debts -€20,885
down €20,885 (-33.7%), from €62,062 to €41,177
of which Taxes: -€23,263
- Current portion of long-term debt +€10,798
new in 2025: €10,798
- Financial charges +€37,193
up €37,193 (+14,170%), from €262 to €37,456
- Provisions -€33,400
down €33,400 (-91.8%), from €36,400 to €3,000
- Taxes -€8,910
down €8,910 (-34.9%), from €25,541 to €16,631
- Gross operating margin +€5,794
up €5,794 (+5.0%), from €117,014 to €122,808
- Depreciation +€1,448
up €1,448 (+34.6%), from €4,182 to €5,630
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 | €362,393 | €449,034 | +€86,641 | +23.9% |
| Fixed assets | 21/28 | €17,195 | €84,209 | +€67,015 | +390% |
| Tangible fixed assets | 22/27 | €17,195 | €84,209 | +€67,015 | +390% |
| Plant, machinery and equipment | 23 | €1,778 | €1,038 | -€739 | -41.6% |
| Furniture and vehicles | 24 | €7,717 | €5,663 | -€2,054 | -26.6% |
| Leasing and similar rights | 25 | - | €69,809 | +€69,809 | |
| Other tangible fixed assets | 26 | €7,700 | €7,700 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €345,198 | €364,824 | +€19,626 | +5.7% |
| Amounts receivable within one year | 40/41 | €77,900 | €66,674 | -€11,226 | -14.4% |
| Trade receivables | 40 | €50,070 | €55,711 | +€5,641 | +11.3% |
| Other amounts receivable | 41 | €27,830 | €10,963 | -€16,867 | -60.6% |
| Cash at bank and in hand | 54/58 | €267,231 | €296,371 | +€29,140 | +10.9% |
| Deferred charges and accrued income | 490/1 | €67 | €1,780 | +€1,713 | +2,538% |
| Total equity and liabilities | 10/49 | €362,393 | €449,034 | +€86,641 | +23.9% |
| Equity | 10/15 | €252,595 | €161,273 | -€91,322 | -36.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €249,595 | €158,273 | -€91,322 | -36.6% |
| Provisions and deferred taxes | 16 | €36,400 | €39,400 | +€3,000 | +8.2% |
| Provisions for liabilities and charges | 160/5 | €36,400 | €39,400 | +€3,000 | +8.2% |
| Other liabilities and charges | 164/5 | €36,400 | €39,400 | +€3,000 | +8.2% |
| Amounts payable | 17/49 | €73,398 | €248,361 | +€174,963 | +238% |
| Amounts payable after more than one year | 17 | - | €38,251 | +€38,251 | |
| Financial debts | 170/4 | - | €38,251 | +€38,251 | |
| Amounts payable within one year | 42/48 | €73,398 | €210,110 | +€136,712 | +186% |
| Current portion of amounts payable after more than one year | 42 | - | €10,798 | +€10,798 | |
| Trade debts | 44 | €11,336 | €8,134 | -€3,202 | -28.2% |
| Suppliers | 440/4 | €11,336 | €8,134 | -€3,202 | -28.2% |
| Taxes, remuneration and social security | 45 | €62,062 | €41,177 | -€20,885 | -33.7% |
| Taxes | 450/3 | €62,062 | €38,799 | -€23,263 | -37.5% |
| Remuneration and social security | 454/9 | - | €2,378 | +€2,378 | |
| Other amounts payable | 47/48 | - | €150,000 | +€150,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,182 | €5,630 | +€1,448 | +34.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €36,400 | €3,000 | -€33,400 | -91.8% |
| Other operating charges | 640/8 | €3,293 | €3,467 | +€173 | +5.3% |
| Gross operating margin | 9900 | €117,014 | €122,808 | +€5,794 | +5.0% |
| Operating profit (loss) | 9901 | €73,139 | €110,711 | +€37,573 | +51.4% |
| Financial income | 75/76B | €927 | €2,054 | +€1,127 | +122% |
| Recurring financial income | 75 | €927 | €2,054 | +€1,127 | +122% |
| Financial charges | 65/66B | €262 | €37,456 | +€37,193 | +14,170% |
| Recurring financial charges | 65 | €262 | €37,456 | +€37,193 | +14,170% |
| Profit (loss) for the period before taxes | 9903 | €73,803 | €75,309 | +€1,507 | +2.0% |
| Income taxes | 67/77 | €25,541 | €16,631 | -€8,910 | -34.9% |
| Profit (loss) for the period | 9904 | €48,262 | €58,678 | +€10,416 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €48,262 | €58,678 | +€10,416 | +21.6% |
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 23 October 2026 via checked.be.