BNS 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.
BNS DIAMONDS
Largest movements
- Receivables within one year +€53,078
up €53,078 (+13.1%), from €406,092 to €459,170
of which Trade receivables: +€39,484
- Stocks and contracts +€27,044
up €27,044 (+5.0%), from €544,930 to €571,974
- Trade debts +€75,312
up €75,312 (+8.4%), from €896,210 to €971,522
- Financial income +€112,607
up €112,607 (+873%), from €12,895 to €125,503
- Gross operating margin -€71,173
down €71,173, from €36,139 to -€35,034
- Financial charges +€39,415
up €39,415 (+93.7%), from €42,062 to €81,477
- Other operating charges -€673
down €673 (-70.1%), from €961 to €287
- Taxes +€617
up €617 (+36.1%), from €1,707 to €2,323
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 | €1,025,979 | €1,106,550 | +€80,570 | +7.9% |
| Fixed assets | 21/28 | €4,980 | €4,718 | -€262 | -5.3% |
| Tangible fixed assets | 22/27 | €4,980 | €4,718 | -€262 | -5.3% |
| Plant, machinery and equipment | 23 | €2,168 | €1,903 | -€265 | -12.2% |
| Furniture and vehicles | 24 | €2,813 | €2,815 | +€3 | +0.1% |
| Current assets | 29/58 | €1,020,999 | €1,101,831 | +€80,832 | +7.9% |
| Stocks and contracts in progress | 3 | €544,930 | €571,974 | +€27,044 | +5.0% |
| Stocks | 30/36 | €544,930 | €571,974 | +€27,044 | +5.0% |
| Amounts receivable within one year | 40/41 | €406,092 | €459,170 | +€53,078 | +13.1% |
| Trade receivables | 40 | €318,552 | €358,036 | +€39,484 | +12.4% |
| Other amounts receivable | 41 | €87,540 | €101,134 | +€13,594 | +15.5% |
| Cash at bank and in hand | 54/58 | €69,977 | €70,687 | +€710 | +1.0% |
| Total equity and liabilities | 10/49 | €1,025,979 | €1,106,550 | +€80,570 | +7.9% |
| Equity | 10/15 | €127,778 | €133,042 | +€5,265 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €121,578 | €126,842 | +€5,265 | +4.3% |
| Distributable reserves | 133 | €121,578 | €126,842 | +€5,265 | +4.3% |
| Amounts payable | 17/49 | €898,202 | €973,507 | +€75,306 | +8.4% |
| Amounts payable within one year | 42/48 | €898,202 | €973,507 | +€75,306 | +8.4% |
| Trade debts | 44 | €896,210 | €971,522 | +€75,312 | +8.4% |
| Suppliers | 440/4 | €896,210 | €971,522 | +€75,312 | +8.4% |
| Taxes, remuneration and social security | 45 | €1,991 | €1,985 | -€7 | -0.3% |
| Taxes | 450/3 | €1,991 | €1,985 | -€7 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,069 | €1,116 | +€47 | +4.4% |
| Other operating charges | 640/8 | €961 | €287 | -€673 | -70.1% |
| Gross operating margin | 9900 | €36,139 | -€35,034 | -€71,173 | |
| Operating profit (loss) | 9901 | €34,109 | -€36,438 | -€70,547 | |
| Financial income | 75/76B | €12,895 | €125,503 | +€112,607 | +873% |
| Recurring financial income | 75 | €12,895 | €125,503 | +€112,607 | +873% |
| Financial charges | 65/66B | €42,062 | €81,477 | +€39,415 | +93.7% |
| Recurring financial charges | 65 | €42,062 | €81,477 | +€39,415 | +93.7% |
| Profit (loss) for the period before taxes | 9903 | €4,943 | €7,588 | +€2,645 | +53.5% |
| Income taxes | 67/77 | €1,707 | €2,323 | +€617 | +36.1% |
| Profit (loss) for the period | 9904 | €3,236 | €5,265 | +€2,029 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,236 | €5,265 | +€2,029 | +62.7% |
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 26 October 2026 via checked.be.