Beck 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.
Beck Diamonds
Largest movements
- Receivables within one year -€120,247
down €120,247 (-76.0%), from €158,178 to €37,931
of which Trade receivables: -€118,032
- Stocks and contracts +€57,469
up €57,469 (+3.3%), from €1.8m to €1.8m
- Reserves -€160,870
down €160,870 (-8.1%), from €2.0m to €1.8m
- Other debts +€152,827
up €152,827 (+558%), from €27,375 to €180,202
- Accrued charges and deferred income -€60,881
down €60,881 (-58.4%), from €104,331 to €43,449
- Gross operating margin +€10,961
up €10,961 (+22.5%), from €48,628 to €59,589
- Financial charges +€4,214
up €4,214 (+22.0%), from €19,175 to €23,389
- Financial income +€776
up €776 (+6.2%), from €12,504 to €13,280
- Other operating charges +€775
up €775 (+157%), from €494 to €1,269
- Staff costs +€731
up €731 (+1.9%), from €38,912 to €39,643
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 | €2,838,698 | €2,773,479 | -€65,219 | -2.3% |
| Fixed assets | 21/28 | €14,203 | €11,482 | -€2,721 | -19.2% |
| Tangible fixed assets | 22/27 | €14,203 | €11,482 | -€2,721 | -19.2% |
| Land and buildings | 22 | €5,941 | €4,753 | -€1,188 | -20.0% |
| Furniture and vehicles | 24 | €826 | €399 | -€427 | -51.7% |
| Other tangible fixed assets | 26 | €7,435 | €6,330 | -€1,106 | -14.9% |
| Current assets | 29/58 | €2,824,495 | €2,761,997 | -€62,498 | -2.2% |
| Stocks and contracts in progress | 3 | €1,754,725 | €1,812,193 | +€57,469 | +3.3% |
| Stocks | 30/36 | €1,754,725 | €1,812,193 | +€57,469 | +3.3% |
| Amounts receivable within one year | 40/41 | €158,178 | €37,931 | -€120,247 | -76.0% |
| Trade receivables | 40 | €155,013 | €36,981 | -€118,032 | -76.1% |
| Other amounts receivable | 41 | €3,165 | €949 | -€2,216 | -70.0% |
| Cash at bank and in hand | 54/58 | €911,457 | €907,152 | -€4,305 | -0.5% |
| Deferred charges and accrued income | 490/1 | €136 | €4,721 | +€4,586 | +3,377% |
| Total equity and liabilities | 10/49 | €2,838,698 | €2,773,479 | -€65,219 | -2.3% |
| Equity | 10/15 | €2,686,516 | €2,522,802 | -€163,714 | -6.1% |
| Contributions | 10/11 | €128,638 | €128,638 | = | 0.0% |
| Reserves | 13 | €1,974,681 | €1,813,811 | -€160,870 | -8.1% |
| Distributable reserves | 133 | €1,974,681 | €1,813,811 | -€160,870 | -8.1% |
| Profit (loss) carried forward | 14 | €583,197 | €580,353 | -€2,844 | -0.5% |
| Amounts payable | 17/49 | €152,182 | €250,677 | +€98,495 | +64.7% |
| Amounts payable within one year | 42/48 | €47,851 | €207,227 | +€159,376 | +333% |
| Trade debts | 44 | - | €15,136 | +€15,136 | |
| Suppliers | 440/4 | - | €15,136 | +€15,136 | |
| Taxes, remuneration and social security | 45 | €20,476 | €11,890 | -€8,586 | -41.9% |
| Taxes | 450/3 | €12,385 | €6,008 | -€6,376 | -51.5% |
| Remuneration and social security | 454/9 | €8,091 | €5,882 | -€2,210 | -27.3% |
| Other amounts payable | 47/48 | €27,375 | €180,202 | +€152,827 | +558% |
| Accrued charges and deferred income | 492/3 | €104,331 | €43,449 | -€60,881 | -58.4% |
| Remuneration, social security and pensions | 62 | €38,912 | €39,643 | +€731 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,721 | €2,721 | = | 0.0% |
| Other operating charges | 640/8 | €494 | €1,269 | +€775 | +157% |
| Gross operating margin | 9900 | €48,628 | €59,589 | +€10,961 | +22.5% |
| Operating profit (loss) | 9901 | €6,501 | €15,956 | +€9,455 | +145% |
| Financial income | 75/76B | €12,504 | €13,280 | +€776 | +6.2% |
| Recurring financial income | 75 | €12,504 | €13,280 | +€776 | +6.2% |
| Financial charges | 65/66B | €19,175 | €23,389 | +€4,214 | +22.0% |
| Recurring financial charges | 65 | €19,175 | €23,389 | +€4,214 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | -€169 | €5,847 | +€6,016 | |
| Income taxes | 67/77 | €8,841 | €8,691 | -€151 | -1.7% |
| Profit (loss) for the period | 9904 | -€9,011 | -€2,844 | +€6,167 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,011 | -€2,844 | +€6,167 | +68.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.