BEST 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.
BEST DIAMONDS
Largest movements
- Stocks and contracts +€44,394
up €44,394 (+17.5%), from €253,224 to €297,618
- Cash -€6,916
down €6,916 (-10.9%), from €63,172 to €56,256
mainly Stocks and contracts (-€44,394) and Tax, wage and social debts (-€10,467)
- Trade debts +€32,605
up €32,605 (+176%), from €18,494 to €51,099
- Tax, wage and social debts -€10,467
down €10,467 (-28.7%), from €36,408 to €25,941
of which Taxes: -€6,975
- Profit (loss) carried forward +€10,015
up €10,015 (+6.5%), from €154,558 to €164,573
- Gross operating margin -€38,288
down €38,288 (-52.7%), from €72,708 to €34,419
- Staff costs -€28,180
down €28,180 (-75.6%), from €37,285 to €9,105
- Depreciation +€1,180
up €1,180 (+85.6%), from €1,378 to €2,558
- Other operating charges +€1,088
up €1,088 (+74.5%), from €1,460 to €2,548
- Taxes -€941
down €941 (-11.9%), from €7,913 to €6,971
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 | €339,555 | €371,665 | +€32,110 | +9.5% |
| Fixed assets | 21/28 | €10,629 | €8,071 | -€2,558 | -24.1% |
| Tangible fixed assets | 22/27 | €10,629 | €8,071 | -€2,558 | -24.1% |
| Plant, machinery and equipment | 23 | €9,180 | €7,180 | -€2,000 | -21.8% |
| Furniture and vehicles | 24 | €1,449 | €892 | -€558 | -38.5% |
| Current assets | 29/58 | €328,926 | €363,593 | +€34,668 | +10.5% |
| Stocks and contracts in progress | 3 | €253,224 | €297,618 | +€44,394 | +17.5% |
| Stocks | 30/36 | €253,224 | €297,618 | +€44,394 | +17.5% |
| Amounts receivable within one year | 40/41 | €9,189 | €7,312 | -€1,877 | -20.4% |
| Trade receivables | 40 | €3,579 | €5,700 | +€2,121 | +59.3% |
| Other amounts receivable | 41 | €5,610 | €1,612 | -€3,998 | -71.3% |
| Cash at bank and in hand | 54/58 | €63,172 | €56,256 | -€6,916 | -10.9% |
| Deferred charges and accrued income | 490/1 | €3,341 | €2,408 | -€933 | -27.9% |
| Total equity and liabilities | 10/49 | €339,555 | €371,665 | +€32,110 | +9.5% |
| Equity | 10/15 | €174,963 | €184,978 | +€10,015 | +5.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €154,558 | €164,573 | +€10,015 | +6.5% |
| Amounts payable | 17/49 | €164,592 | €186,687 | +€22,096 | +13.4% |
| Amounts payable within one year | 42/48 | €164,592 | €186,687 | +€22,096 | +13.4% |
| Trade debts | 44 | €18,494 | €51,099 | +€32,605 | +176% |
| Suppliers | 440/4 | €18,494 | €51,099 | +€32,605 | +176% |
| Taxes, remuneration and social security | 45 | €36,408 | €25,941 | -€10,467 | -28.7% |
| Taxes | 450/3 | €28,544 | €21,569 | -€6,975 | -24.4% |
| Remuneration and social security | 454/9 | €7,864 | €4,372 | -€3,491 | -44.4% |
| Other amounts payable | 47/48 | €109,689 | €109,647 | -€43 | 0.0% |
| Remuneration, social security and pensions | 62 | €37,285 | €9,105 | -€28,180 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,378 | €2,558 | +€1,180 | +85.6% |
| Other operating charges | 640/8 | €1,460 | €2,548 | +€1,088 | +74.5% |
| Gross operating margin | 9900 | €72,708 | €34,419 | -€38,288 | -52.7% |
| Operating profit (loss) | 9901 | €32,585 | €20,209 | -€12,376 | -38.0% |
| Financial income | 75/76B | €10 | €1 | -€9 | -87.7% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -87.7% |
| Financial charges | 65/66B | €2,418 | €3,224 | +€807 | +33.4% |
| Recurring financial charges | 65 | €2,418 | €3,224 | +€807 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €30,177 | €16,986 | -€13,192 | -43.7% |
| Income taxes | 67/77 | €7,913 | €6,971 | -€941 | -11.9% |
| Profit (loss) for the period | 9904 | €22,265 | €10,015 | -€12,250 | -55.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,265 | €10,015 | -€12,250 | -55.0% |
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 29 October 2026 via checked.be.