ARKOT 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.
ARKOT DIAMONDS
Largest movements
- Receivables within one year -€578,546
down €578,546 (-13.2%), from €4.4m to €3.8m
of which Trade receivables: -€575,629
- Profit (loss) carried forward -€294,069
down €294,069 (-75.6%), from -€388,905 to -€682,974
- Accrued charges and deferred income -€270,114
no longer reported in 2025 (was €270,114)
- Gross operating margin -€283,195
new in 2025: -€283,195
- Services and other goods -€65,230
no longer reported in 2025 (was €65,230)
- Goods and materials -€20,407
no longer reported in 2025 (was €20,407)
of which Purchases: -€21,820
- Financial charges +€4,784
up €4,784 (+166%), from €2,881 to €7,664
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 | €4,477,240 | €3,900,748 | -€576,492 | -12.9% |
| Current assets | 29/58 | €4,477,240 | €3,900,748 | -€576,492 | -12.9% |
| Stocks and contracts in progress | 3 | €23,616 | €20,880 | -€2,735 | -11.6% |
| Stocks | 30/36 | €23,616 | €20,880 | -€2,735 | -11.6% |
| Goods purchased for resale | 34 | €23,616 | - | -€23,616 | |
| Amounts receivable within one year | 40/41 | €4,386,076 | €3,807,530 | -€578,546 | -13.2% |
| Trade receivables | 40 | €4,381,807 | €3,806,178 | -€575,629 | -13.1% |
| Other amounts receivable | 41 | €4,269 | €1,352 | -€2,917 | -68.3% |
| Cash at bank and in hand | 54/58 | €67,259 | €72,338 | +€5,079 | +7.6% |
| Deferred charges and accrued income | 490/1 | €290 | - | -€290 | |
| Total equity and liabilities | 10/49 | €4,477,240 | €3,900,748 | -€576,492 | -12.9% |
| Equity | 10/15 | €4,078,955 | €3,784,886 | -€294,069 | -7.2% |
| Contributions | 10/11 | €1,811,111 | €1,811,111 | = | 0.0% |
| Reserves | 13 | €2,656,750 | €2,656,750 | = | 0.0% |
| Distributable reserves | 133 | €2,656,750 | €2,656,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€388,905 | -€682,974 | -€294,069 | -75.6% |
| Amounts payable | 17/49 | €398,285 | €115,861 | -€282,424 | -70.9% |
| Amounts payable within one year | 42/48 | €128,171 | €115,861 | -€12,309 | -9.6% |
| Trade debts | 44 | €2,396 | €3,176 | +€780 | +32.6% |
| Suppliers | 440/4 | €2,396 | €3,176 | +€780 | +32.6% |
| Taxes, remuneration and social security | 45 | €1,390 | €3,427 | +€2,037 | +147% |
| Taxes | 450/3 | €1,390 | €1,390 | = | 0.0% |
| Remuneration and social security | 454/9 | - | €2,037 | +€2,037 | |
| Other amounts payable | 47/48 | €124,385 | €109,259 | -€15,126 | -12.2% |
| Accrued charges and deferred income | 492/3 | €270,114 | - | -€270,114 | |
| Operating income | 70/76A | €198 | - | -€198 | |
| Other operating income | 74 | €198 | - | -€198 | |
| Operating charges | 60/66A | €86,162 | - | -€86,162 | |
| Goods for resale, raw materials and consumables | 60 | €20,407 | - | -€20,407 | |
| Purchases | 600/8 | €21,820 | - | -€21,820 | |
| Change in stocks: decrease (increase) | 609 | -€1,413 | - | +€1,413 | |
| Services and other goods | 61 | €65,230 | - | -€65,230 | |
| Other operating charges | 640/8 | €525 | €3,209 | +€2,684 | +512% |
| Gross operating margin | 9900 | - | -€283,195 | -€283,195 | |
| Operating profit (loss) | 9901 | -€85,964 | -€286,404 | -€200,441 | -233% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,881 | €7,664 | +€4,784 | +166% |
| Recurring financial charges | 65 | €2,881 | €7,664 | +€4,784 | +166% |
| Other financial charges | 652/9 | €2,881 | - | -€2,881 | |
| Profit (loss) for the period before taxes | 9903 | -€88,844 | -€294,069 | -€205,224 | -231% |
| Profit (loss) for the period | 9904 | -€88,844 | -€294,069 | -€205,224 | -231% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,844 | -€294,069 | -€205,224 | -231% |
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.