AG Diamonds: 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.
AG Diamonds
Largest movements
- Cash +€85,001
new in 2025: €85,001
mainly Current investments (+€53,066) and Net result for the year (+€24,566)
- Current investments -€53,066
no longer reported in 2025 (was €53,066)
- Tangible fixed assets -€3,086
down €3,086 (-20.6%), from €14,984 to €11,898
of which Plant, machinery and equipment: -€2,640
- Receivables within one year -€3,049
down €3,049 (-85.5%), from €3,567 to €518
- Reserves +€24,566
up €24,566 (+62.2%), from €39,509 to €64,076
- Tax, wage and social debts +€13,151
up €13,151 (+99.8%), from €13,176 to €26,327
of which Taxes: +€9,233
- Trade debts -€12,459
no longer reported in 2025 (was €12,459)
- Staff costs +€25,056
new in 2025: €25,056
- Gross operating margin +€8,309
up €8,309 (+15.7%), from €53,083 to €61,393
- Taxes -€4,937
down €4,937 (-37.5%), from €13,170 to €8,233
- Depreciation +€3,086
new in 2025: €3,086
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 | €71,617 | €97,418 | +€25,801 | +36.0% |
| Fixed assets | 21/28 | €14,984 | €11,898 | -€3,086 | -20.6% |
| Tangible fixed assets | 22/27 | €14,984 | €11,898 | -€3,086 | -20.6% |
| Plant, machinery and equipment | 23 | €13,200 | €10,560 | -€2,640 | -20.0% |
| Furniture and vehicles | 24 | €1,784 | €1,338 | -€446 | -25.0% |
| Current assets | 29/58 | €56,633 | €85,520 | +€28,887 | +51.0% |
| Amounts receivable within one year | 40/41 | €3,567 | €518 | -€3,049 | -85.5% |
| Other amounts receivable | 41 | €3,567 | €518 | -€3,049 | -85.5% |
| Current investments | 50/53 | €53,066 | - | -€53,066 | |
| Cash at bank and in hand | 54/58 | - | €85,001 | +€85,001 | |
| Total equity and liabilities | 10/49 | €71,617 | €97,418 | +€25,801 | +36.0% |
| Equity | 10/15 | €44,509 | €69,076 | +€24,566 | +55.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,509 | €64,076 | +€24,566 | +62.2% |
| Distributable reserves | 133 | €39,509 | €64,076 | +€24,566 | +62.2% |
| Amounts payable | 17/49 | €27,108 | €28,342 | +€1,235 | +4.6% |
| Amounts payable within one year | 42/48 | €27,108 | €28,342 | +€1,235 | +4.6% |
| Trade debts | 44 | €12,459 | - | -€12,459 | |
| Suppliers | 440/4 | €12,459 | - | -€12,459 | |
| Taxes, remuneration and social security | 45 | €13,176 | €26,327 | +€13,151 | +99.8% |
| Taxes | 450/3 | €13,176 | €22,409 | +€9,233 | +70.1% |
| Remuneration and social security | 454/9 | - | €3,918 | +€3,918 | |
| Other amounts payable | 47/48 | €1,473 | €2,016 | +€543 | +36.9% |
| Remuneration, social security and pensions | 62 | - | €25,056 | +€25,056 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,086 | +€3,086 | |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €53,083 | €61,393 | +€8,309 | +15.7% |
| Operating profit (loss) | 9901 | €52,696 | €32,731 | -€19,965 | -37.9% |
| Financial income | 75/76B | - | €111 | +€111 | |
| Recurring financial income | 75 | - | €111 | +€111 | |
| Financial charges | 65/66B | €17 | €42 | +€25 | +153% |
| Recurring financial charges | 65 | €17 | €42 | +€25 | +153% |
| Profit (loss) for the period before taxes | 9903 | €52,679 | €32,800 | -€19,880 | -37.7% |
| Income taxes | 67/77 | €13,170 | €8,233 | -€4,937 | -37.5% |
| Profit (loss) for the period | 9904 | €39,509 | €24,566 | -€14,943 | -37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,509 | €24,566 | -€14,943 | -37.8% |
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 30 October 2026 via checked.be.