ARCADIA 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.
ARCADIA DIAMONDS
Largest movements
- Stocks and contracts -€154,604
down €154,604 (-12.2%), from €1.3m to €1.1m
- Cash +€96,545
up €96,545 (+66.7%), from €144,695 to €241,240
mainly Stocks and contracts (+€154,604) and Trade debts (+€31,567)
- Receivables within one year +€49,122
up €49,122 (+10.3%), from €478,013 to €527,135
of which Trade receivables: +€49,210
- Trade debts +€31,567
up €31,567 (+1.7%), from €1.8m to €1.9m
- Profit (loss) carried forward -€29,772
down €29,772 (-76.3%), from -€39,022 to -€68,794
- Gross operating margin -€59,319
down €59,319 (-42.2%), from €140,632 to €81,313
- Staff costs -€43,482
down €43,482 (-38.7%), from €112,469 to €68,987
- Taxes +€6,246
up €6,246 (+98.3%), from €6,357 to €12,603
- Financial income +€4,279
up €4,279 (+198%), from €2,162 to €6,442
- Other operating charges -€4,000
down €4,000 (-14.2%), from €28,237 to €24,237
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,910,713 | €1,903,130 | -€7,583 | -0.4% |
| Fixed assets | 21/28 | €18,534 | €19,887 | +€1,353 | +7.3% |
| Tangible fixed assets | 22/27 | €5,651 | €7,004 | +€1,353 | +23.9% |
| Plant, machinery and equipment | 23 | €3,247 | €5,148 | +€1,901 | +58.6% |
| Furniture and vehicles | 24 | €2,405 | €1,857 | -€548 | -22.8% |
| Financial fixed assets | 28 | €12,883 | €12,883 | = | 0.0% |
| Current assets | 29/58 | €1,892,179 | €1,883,243 | -€8,936 | -0.5% |
| Stocks and contracts in progress | 3 | €1,269,471 | €1,114,868 | -€154,604 | -12.2% |
| Stocks | 30/36 | €1,269,471 | €1,114,868 | -€154,604 | -12.2% |
| Amounts receivable within one year | 40/41 | €478,013 | €527,135 | +€49,122 | +10.3% |
| Trade receivables | 40 | €473,292 | €522,502 | +€49,210 | +10.4% |
| Other amounts receivable | 41 | €4,721 | €4,633 | -€88 | -1.9% |
| Cash at bank and in hand | 54/58 | €144,695 | €241,240 | +€96,545 | +66.7% |
| Total equity and liabilities | 10/49 | €1,910,713 | €1,903,130 | -€7,583 | -0.4% |
| Equity | 10/15 | €40,713 | €10,940 | -€29,772 | -73.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,135 | €61,135 | = | 0.0% |
| Distributable reserves | 133 | €61,135 | €61,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,022 | -€68,794 | -€29,772 | -76.3% |
| Amounts payable | 17/49 | €1,870,001 | €1,892,190 | +€22,189 | +1.2% |
| Amounts payable within one year | 42/48 | €1,870,001 | €1,892,190 | +€22,189 | +1.2% |
| Trade debts | 44 | €1,842,644 | €1,874,211 | +€31,567 | +1.7% |
| Suppliers | 440/4 | €1,842,644 | €1,874,211 | +€31,567 | +1.7% |
| Taxes, remuneration and social security | 45 | €27,357 | €17,979 | -€9,378 | -34.3% |
| Taxes | 450/3 | €17,518 | €17,979 | +€461 | +2.6% |
| Remuneration and social security | 454/9 | €9,838 | - | -€9,838 | |
| Remuneration, social security and pensions | 62 | €112,469 | €68,987 | -€43,482 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,593 | €3,174 | +€581 | +22.4% |
| Other operating charges | 640/8 | €28,237 | €24,237 | -€4,000 | -14.2% |
| Gross operating margin | 9900 | €140,632 | €81,313 | -€59,319 | -42.2% |
| Operating profit (loss) | 9901 | -€2,668 | -€15,086 | -€12,418 | -465% |
| Financial income | 75/76B | €2,162 | €6,442 | +€4,279 | +198% |
| Recurring financial income | 75 | €2,162 | €6,442 | +€4,279 | +198% |
| Financial charges | 65/66B | €9,008 | €8,525 | -€483 | -5.4% |
| Recurring financial charges | 65 | €9,008 | €8,525 | -€483 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,513 | -€17,169 | -€7,656 | -80.5% |
| Income taxes | 67/77 | €6,357 | €12,603 | +€6,246 | +98.3% |
| Profit (loss) for the period | 9904 | -€15,870 | -€29,772 | -€13,902 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,870 | -€29,772 | -€13,902 | -87.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.