Diamond Boutique: 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.
Diamond Boutique
Largest movements
- Stocks and contracts -€68,157
down €68,157 (-59.7%), from €114,201 to €46,044
- Cash +€16,415
up €16,415 (+33.5%), from €49,037 to €65,452
mainly Stocks and contracts (+€68,157) and Net result for the year (+€57,889)
- Receivables within one year -€10,763
down €10,763 (-3.2%), from €339,082 to €328,319
- Trade debts -€68,477
down €68,477 (-63.9%), from €107,091 to €38,615
- Profit (loss) carried forward +€57,889
up €57,889 (+17.4%), from €333,438 to €391,327
- Current portion of long-term debt -€30,000
no longer reported in 2025 (was €30,000)
- Tax, wage and social debts -€25,050
down €25,050 (-59.8%), from €41,907 to €16,857
of which Taxes: -€26,192
- Gross operating margin +€54,506
up €54,506 (+148%), from €36,841 to €91,347
- Taxes +€15,626
up €15,626 (+1,331%), from €1,174 to €16,799
- Financial charges -€15,175
down €15,175 (-49.9%), from €30,412 to €15,236
- Financial income +€3,646
up €3,646 (+155%), from €2,352 to €5,998
- Staff costs +€2,686
new in 2025: €2,686
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 | €541,891 | €476,254 | -€65,638 | -12.1% |
| Fixed assets | 21/28 | €39,571 | €36,439 | -€3,132 | -7.9% |
| Tangible fixed assets | 22/27 | €31,571 | €28,439 | -€3,132 | -9.9% |
| Land and buildings | 22 | €7,500 | €7,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €23,308 | €20,642 | -€2,667 | -11.4% |
| Furniture and vehicles | 24 | €763 | €297 | -€466 | -61.0% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €502,320 | €439,815 | -€62,505 | -12.4% |
| Stocks and contracts in progress | 3 | €114,201 | €46,044 | -€68,157 | -59.7% |
| Stocks | 30/36 | €114,201 | €46,044 | -€68,157 | -59.7% |
| Amounts receivable within one year | 40/41 | €339,082 | €328,319 | -€10,763 | -3.2% |
| Other amounts receivable | 41 | €339,082 | €328,319 | -€10,763 | -3.2% |
| Cash at bank and in hand | 54/58 | €49,037 | €65,452 | +€16,415 | +33.5% |
| Total equity and liabilities | 10/49 | €541,891 | €476,254 | -€65,638 | -12.1% |
| Equity | 10/15 | €353,898 | €411,787 | +€57,889 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,438 | €391,327 | +€57,889 | +17.4% |
| Amounts payable | 17/49 | €187,994 | €64,467 | -€123,527 | -65.7% |
| Amounts payable within one year | 42/48 | €187,994 | €64,467 | -€123,527 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €107,091 | €38,615 | -€68,477 | -63.9% |
| Suppliers | 440/4 | €107,091 | €38,615 | -€68,477 | -63.9% |
| Taxes, remuneration and social security | 45 | €41,907 | €16,857 | -€25,050 | -59.8% |
| Taxes | 450/3 | €41,907 | €15,715 | -€26,192 | -62.5% |
| Remuneration and social security | 454/9 | - | €1,142 | +€1,142 | |
| Other amounts payable | 47/48 | €8,995 | €8,995 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €2,686 | +€2,686 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,542 | €3,132 | -€409 | -11.6% |
| Other operating charges | 640/8 | €1,575 | €1,601 | +€26 | +1.6% |
| Gross operating margin | 9900 | €36,841 | €91,347 | +€54,506 | +148% |
| Operating profit (loss) | 9901 | €31,724 | €83,927 | +€52,203 | +165% |
| Financial income | 75/76B | €2,352 | €5,998 | +€3,646 | +155% |
| Recurring financial income | 75 | €2,352 | €5,998 | +€3,646 | +155% |
| Financial charges | 65/66B | €30,412 | €15,236 | -€15,175 | -49.9% |
| Recurring financial charges | 65 | €30,412 | €15,236 | -€15,175 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | €3,664 | €74,689 | +€71,024 | +1,938% |
| Income taxes | 67/77 | €1,174 | €16,799 | +€15,626 | +1,331% |
| Profit (loss) for the period | 9904 | €2,491 | €57,889 | +€55,399 | +2,224% |
| Profit (loss) for the period to be appropriated | 9905 | €2,491 | €57,889 | +€55,399 | +2,224% |
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.