CAPITAL 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.
CAPITAL DIAMONDS
Largest movements
- Receivables within one year -€1.1m
down €1.1m (-93.1%), from €1.1m to €79,094
of which Trade receivables: -€1.1m
- Stocks and contracts -€510,662
down €510,662 (-36.2%), from €1.4m to €901,520
- Cash -€30,095
down €30,095 (-58.6%), from €51,358 to €21,264
mainly Trade debts (-€1.1m) and Net result for the year (-€458,608)
- Trade debts -€1.1m
down €1.1m (-68.6%), from €1.7m to €525,796
- Reserves -€458,608
down €458,608 (-49.6%), from €924,308 to €465,700
of which Distributable reserves: -€458,608
- Gross operating margin -€578,079
down €578,079, from €69,715 to -€508,364
- Financial charges -€57,023
down €57,023 (-81.3%), from €70,158 to €13,135
- Financial income +€53,980
up €53,980 (+404%), from €13,348 to €67,328
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 | €2,614,819 | €1,010,096 | -€1.6m | -61.4% |
| Fixed assets | 21/28 | €2,674 | €2,534 | -€139 | -5.2% |
| Tangible fixed assets | 22/27 | €1,854 | €1,714 | -€139 | -7.5% |
| Land and buildings | 22 | €989 | €906 | -€82 | -8.3% |
| Plant, machinery and equipment | 23 | €865 | €808 | -€57 | -6.6% |
| Financial fixed assets | 28 | €820 | €820 | = | 0.0% |
| Current assets | 29/58 | €2,612,146 | €1,007,562 | -€1.6m | -61.4% |
| Stocks and contracts in progress | 3 | €1,412,182 | €901,520 | -€510,662 | -36.2% |
| Stocks | 30/36 | €1,412,182 | €901,520 | -€510,662 | -36.2% |
| Amounts receivable within one year | 40/41 | €1,139,658 | €79,094 | -€1.1m | -93.1% |
| Trade receivables | 40 | €1,137,651 | €75,497 | -€1.1m | -93.4% |
| Other amounts receivable | 41 | €2,008 | €3,598 | +€1,590 | +79.2% |
| Cash at bank and in hand | 54/58 | €51,358 | €21,264 | -€30,095 | -58.6% |
| Deferred charges and accrued income | 490/1 | €8,948 | €5,684 | -€3,264 | -36.5% |
| Total equity and liabilities | 10/49 | €2,614,819 | €1,010,096 | -€1.6m | -61.4% |
| Equity | 10/15 | €942,908 | €484,300 | -€458,608 | -48.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €924,308 | €465,700 | -€458,608 | -49.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €922,448 | €463,840 | -€458,608 | -49.7% |
| Amounts payable | 17/49 | €1,671,912 | €525,796 | -€1.1m | -68.6% |
| Amounts payable within one year | 42/48 | €1,671,912 | €525,796 | -€1.1m | -68.6% |
| Trade debts | 44 | €1,671,912 | €525,796 | -€1.1m | -68.6% |
| Suppliers | 440/4 | €1,671,912 | €525,796 | -€1.1m | -68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €139 | -€199 | -58.8% |
| Other operating charges | 640/8 | €1,602 | €2,104 | +€502 | +31.3% |
| Gross operating margin | 9900 | €69,715 | -€508,364 | -€578,079 | |
| Operating profit (loss) | 9901 | €67,775 | -€510,607 | -€578,382 | |
| Financial income | 75/76B | €13,348 | €67,328 | +€53,980 | +404% |
| Recurring financial income | 75 | €13,348 | €67,328 | +€53,980 | +404% |
| Financial charges | 65/66B | €70,158 | €13,135 | -€57,023 | -81.3% |
| Recurring financial charges | 65 | €70,158 | €13,135 | -€57,023 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €10,965 | -€456,413 | -€467,379 | |
| Income taxes | 67/77 | €4,577 | €2,194 | -€2,383 | -52.1% |
| Profit (loss) for the period | 9904 | €6,388 | -€458,608 | -€464,996 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,388 | -€458,608 | -€464,996 |
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 24 October 2026 via checked.be.