ANDERS 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.
ANDERS DIAMONDS
Largest movements
- Current investments -€3.6m
no longer reported in 2025 (was €3.6m)
- Receivables within one year -€721,786
down €721,786 (-28.3%), from €2.5m to €1.8m
of which Trade receivables: -€705,510
- Cash +€486,092
up €486,092 (+23.2%), from €2.1m to €2.6m
mainly Current investments (+€3.6m) and Receivables within one year (+€721,786)
- Stocks and contracts -€454,727
down €454,727 (-30.4%), from €1.5m to €1.0m
- Reserves -€3.9m
down €3.9m (-41.7%), from €9.3m to €5.4m
- Trade debts -€172,906
down €172,906 (-97.3%), from €177,697 to €4,791
- Accrued charges and deferred income -€121,249
down €121,249 (-89.9%), from €134,926 to €13,678
- Gross operating margin -€985,027
down €985,027 (-63.2%), from €1.6m to €573,320
- Financial charges +€738,565
up €738,565 (+1,342%), from €55,050 to €793,615
- Taxes -€236,955
down €236,955 (-91.3%), from €259,473 to €22,518
- Financial income -€207,322
down €207,322 (-50.3%), from €412,210 to €204,888
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 | €9,792,805 | €5,536,729 | -€4.3m | -43.5% |
| Fixed assets | 21/28 | €85,136 | €80,792 | -€4,344 | -5.1% |
| Tangible fixed assets | 22/27 | €83,136 | €78,792 | -€4,344 | -5.2% |
| Plant, machinery and equipment | 23 | €7,062 | €19,986 | +€12,924 | +183% |
| Furniture and vehicles | 24 | €76,074 | €58,805 | -€17,268 | -22.7% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €9,707,668 | €5,455,937 | -€4.3m | -43.8% |
| Stocks and contracts in progress | 3 | €1,498,132 | €1,043,405 | -€454,727 | -30.4% |
| Stocks | 30/36 | €1,498,132 | €1,043,405 | -€454,727 | -30.4% |
| Amounts receivable within one year | 40/41 | €2,547,411 | €1,825,625 | -€721,786 | -28.3% |
| Trade receivables | 40 | €2,521,791 | €1,816,282 | -€705,510 | -28.0% |
| Other amounts receivable | 41 | €25,620 | €9,344 | -€16,276 | -63.5% |
| Current investments | 50/53 | €3,561,459 | - | -€3.6m | |
| Cash at bank and in hand | 54/58 | €2,097,632 | €2,583,723 | +€486,092 | +23.2% |
| Deferred charges and accrued income | 490/1 | €3,034 | €3,183 | +€149 | +4.9% |
| Total equity and liabilities | 10/49 | €9,792,805 | €5,536,729 | -€4.3m | -43.5% |
| Equity | 10/15 | €9,343,083 | €5,381,162 | -€4.0m | -42.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,330,683 | €5,435,946 | -€3.9m | -41.7% |
| Distributable reserves | 133 | €9,330,683 | €5,435,946 | -€3.9m | -41.7% |
| Profit (loss) carried forward | 14 | - | -€67,184 | -€67,184 | |
| Amounts payable | 17/49 | €449,722 | €155,567 | -€294,155 | -65.4% |
| Amounts payable within one year | 42/48 | €314,795 | €141,889 | -€172,906 | -54.9% |
| Trade debts | 44 | €177,697 | €4,791 | -€172,906 | -97.3% |
| Suppliers | 440/4 | €177,697 | €4,791 | -€172,906 | -97.3% |
| Taxes, remuneration and social security | 45 | €137,098 | €137,098 | = | 0.0% |
| Taxes | 450/3 | €137,098 | €137,098 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €134,926 | €13,678 | -€121,249 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,036 | €28,521 | +€1,485 | +5.5% |
| Other operating charges | 640/8 | €694 | €738 | +€44 | +6.3% |
| Gross operating margin | 9900 | €1,558,347 | €573,320 | -€985,027 | -63.2% |
| Operating profit (loss) | 9901 | €1,530,617 | €544,061 | -€986,556 | -64.5% |
| Financial income | 75/76B | €412,210 | €204,888 | -€207,322 | -50.3% |
| Recurring financial income | 75 | €412,210 | €204,888 | -€207,322 | -50.3% |
| Financial charges | 65/66B | €55,050 | €793,615 | +€738,565 | +1,342% |
| Recurring financial charges | 65 | €55,050 | €793,615 | +€738,565 | +1,342% |
| Profit (loss) for the period before taxes | 9903 | €1,887,777 | -€44,666 | -€1.9m | |
| Income taxes | 67/77 | €259,473 | €22,518 | -€236,955 | -91.3% |
| Profit (loss) for the period | 9904 | €1,628,304 | -€67,184 | -€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,628,304 | -€67,184 | -€1.7m |
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.