B.R.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.
B.R.DIAMONDS
Largest movements
- Receivables within one year +€152,855
up €152,855 (+247%), from €61,811 to €214,666
of which Other amounts receivable: +€98,315
- Stocks and contracts -€94,515
down €94,515 (-7.3%), from €1.3m to €1.2m
- Trade debts -€426,366
down €426,366 (-49.6%), from €860,078 to €433,712
- Debts after one year +€403,173
new in 2025: €403,173
- Accrued charges and deferred income +€57,691
up €57,691 (+214%), from €26,941 to €84,632
- Financial income +€41,915
up €41,915 (+173%), from €24,264 to €66,179
- Financial charges +€37,669
up €37,669 (+132%), from €28,512 to €66,181
- Gross operating margin -€6,103
down €6,103 (-25.4%), from €24,032 to €17,929
- Taxes +€1,062
up €1,062 (+81.7%), from €1,300 to €2,362
- Other operating charges +€841
up €841 (+129%), from €651 to €1,491
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 | €1,378,884 | €1,431,356 | +€52,472 | +3.8% |
| Fixed assets | 21/28 | €1,257 | €387 | -€870 | -69.2% |
| Tangible fixed assets | 22/27 | €1,257 | €387 | -€870 | -69.2% |
| Plant, machinery and equipment | 23 | €1,257 | €387 | -€870 | -69.2% |
| Current assets | 29/58 | €1,377,626 | €1,430,969 | +€53,342 | +3.9% |
| Stocks and contracts in progress | 3 | €1,303,218 | €1,208,703 | -€94,515 | -7.3% |
| Stocks | 30/36 | €1,303,218 | €1,208,703 | -€94,515 | -7.3% |
| Amounts receivable within one year | 40/41 | €61,811 | €214,666 | +€152,855 | +247% |
| Trade receivables | 40 | - | €54,540 | +€54,540 | |
| Other amounts receivable | 41 | €61,811 | €160,126 | +€98,315 | +159% |
| Cash at bank and in hand | 54/58 | €12,597 | €7,599 | -€4,997 | -39.7% |
| Total equity and liabilities | 10/49 | €1,378,884 | €1,431,356 | +€52,472 | +3.8% |
| Equity | 10/15 | €74,541 | €87,745 | +€13,204 | +17.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,941 | €55,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,016 | €2,016 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,016 | €2,016 | = | 0.0% |
| Distributable reserves | 133 | €53,925 | €53,925 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €13,204 | +€13,204 | |
| Amounts payable | 17/49 | €1,304,342 | €1,343,611 | +€39,269 | +3.0% |
| Amounts payable after more than one year | 17 | - | €403,173 | +€403,173 | |
| Financial debts | 170/4 | - | €403,173 | +€403,173 | |
| Amounts payable within one year | 42/48 | €1,277,401 | €855,806 | -€421,595 | -33.0% |
| Trade debts | 44 | €860,078 | €433,712 | -€426,366 | -49.6% |
| Suppliers | 440/4 | €860,078 | €433,712 | -€426,366 | -49.6% |
| Taxes, remuneration and social security | 45 | €5,687 | €3,662 | -€2,025 | -35.6% |
| Taxes | 450/3 | €2,559 | €3,662 | +€1,103 | +43.1% |
| Remuneration and social security | 454/9 | €3,128 | - | -€3,128 | |
| Other amounts payable | 47/48 | €411,636 | €418,432 | +€6,796 | +1.7% |
| Accrued charges and deferred income | 492/3 | €26,941 | €84,632 | +€57,691 | +214% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,135 | €870 | -€265 | -23.4% |
| Other operating charges | 640/8 | €651 | €1,491 | +€841 | +129% |
| Gross operating margin | 9900 | €24,032 | €17,929 | -€6,103 | -25.4% |
| Operating profit (loss) | 9901 | €22,246 | €15,568 | -€6,678 | -30.0% |
| Financial income | 75/76B | €24,264 | €66,179 | +€41,915 | +173% |
| Recurring financial income | 75 | €24,264 | €66,179 | +€41,915 | +173% |
| Financial charges | 65/66B | €28,512 | €66,181 | +€37,669 | +132% |
| Recurring financial charges | 65 | €28,512 | €66,181 | +€37,669 | +132% |
| Profit (loss) for the period before taxes | 9903 | €17,998 | €15,566 | -€2,433 | -13.5% |
| Income taxes | 67/77 | €1,300 | €2,362 | +€1,062 | +81.7% |
| Profit (loss) for the period | 9904 | €16,699 | €13,204 | -€3,495 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,699 | €13,204 | -€3,495 | -20.9% |
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 28 October 2026 via checked.be.