DK Exclusive 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.
DK Exclusive Diamonds
Largest movements
- Stocks and contracts +€357,076
up €357,076 (+42.3%), from €844,233 to €1.2m
- Cash -€188,186
down €188,186 (-83.0%), from €226,821 to €38,635
mainly Stocks and contracts (-€357,076) and Tax, wage and social debts (-€70,898)
- Receivables within one year +€62,352
up €62,352 (+262%), from €23,840 to €86,192
of which Other amounts receivable: +€74,452
- Deferred charges and accrued income -€37,538
down €37,538 (-71.6%), from €52,460 to €14,921
- Other debts +€367,073
up €367,073 (+1,081%), from €33,972 to €401,045
- Tax, wage and social debts -€70,898
down €70,898 (-64.9%), from €109,207 to €38,308
- Trade debts -€66,265
down €66,265 (-44.4%), from €149,305 to €83,040
- Debts after one year -€50,411
down €50,411 (-31.2%), from €161,557 to €111,146
- Gross operating margin -€230,167
down €230,167 (-75.9%), from €303,087 to €72,919
- Taxes -€71,064
down €71,064 (-92.8%), from €76,592 to €5,527
- Other operating charges -€9,536
down €9,536 (-87.0%), from €10,967 to €1,431
- Depreciation -€8,220
down €8,220 (-60.5%), from €13,576 to €5,357
- Financial charges -€7,859
down €7,859 (-28.0%), from €28,108 to €20,249
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 | €1,153,994 | €1,343,994 | +€190,000 | +16.5% |
| Fixed assets | 21/28 | €6,640 | €2,936 | -€3,704 | -55.8% |
| Tangible fixed assets | 22/27 | €6,640 | €2,936 | -€3,704 | -55.8% |
| Plant, machinery and equipment | 23 | €2,072 | €2,936 | +€864 | +41.7% |
| Other tangible fixed assets | 26 | €4,568 | €0 | -€4,568 | -100% |
| Current assets | 29/58 | €1,147,354 | €1,341,057 | +€193,704 | +16.9% |
| Stocks and contracts in progress | 3 | €844,233 | €1,201,309 | +€357,076 | +42.3% |
| Stocks | 30/36 | €844,233 | €1,201,309 | +€357,076 | +42.3% |
| Amounts receivable within one year | 40/41 | €23,840 | €86,192 | +€62,352 | +262% |
| Trade receivables | 40 | €23,740 | €11,640 | -€12,100 | -51.0% |
| Other amounts receivable | 41 | €100 | €74,553 | +€74,452 | +74,259% |
| Cash at bank and in hand | 54/58 | €226,821 | €38,635 | -€188,186 | -83.0% |
| Deferred charges and accrued income | 490/1 | €52,460 | €14,921 | -€37,538 | -71.6% |
| Total equity and liabilities | 10/49 | €1,153,994 | €1,343,994 | +€190,000 | +16.5% |
| Equity | 10/15 | €637,689 | €648,375 | +€10,686 | +1.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €487,689 | €498,375 | +€10,686 | +2.2% |
| Distributable reserves | 133 | €487,689 | €498,375 | +€10,686 | +2.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €516,305 | €695,619 | +€179,314 | +34.7% |
| Amounts payable after more than one year | 17 | €161,557 | €111,146 | -€50,411 | -31.2% |
| Financial debts | 170/4 | €161,557 | €111,146 | -€50,411 | -31.2% |
| Amounts payable within one year | 42/48 | €354,172 | €584,473 | +€230,302 | +65.0% |
| Current portion of amounts payable after more than one year | 42 | €51,502 | €53,637 | +€2,135 | +4.1% |
| Financial debts | 43 | €10,186 | €8,443 | -€1,743 | -17.1% |
| Credit institutions | 430/8 | €10,186 | €8,443 | -€1,743 | -17.1% |
| Trade debts | 44 | €149,305 | €83,040 | -€66,265 | -44.4% |
| Suppliers | 440/4 | €149,305 | €83,040 | -€66,265 | -44.4% |
| Taxes, remuneration and social security | 45 | €109,207 | €38,308 | -€70,898 | -64.9% |
| Taxes | 450/3 | €109,207 | €38,308 | -€70,898 | -64.9% |
| Other amounts payable | 47/48 | €33,972 | €401,045 | +€367,073 | +1,081% |
| Accrued charges and deferred income | 492/3 | €576 | €0 | -€576 | -100% |
| Non-recurring operating income | 76A | €9,790 | €2,024 | -€7,766 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,576 | €5,357 | -€8,220 | -60.5% |
| Other operating charges | 640/8 | €10,967 | €1,431 | -€9,536 | -87.0% |
| Non-recurring operating charges | 66A | - | €30,319 | +€30,319 | |
| Gross operating margin | 9900 | €303,087 | €72,919 | -€230,167 | -75.9% |
| Operating profit (loss) | 9901 | €278,544 | €35,812 | -€242,731 | -87.1% |
| Financial income | 75/76B | €491 | €650 | +€159 | +32.4% |
| Recurring financial income | 75 | €491 | €650 | +€159 | +32.4% |
| Financial charges | 65/66B | €28,108 | €20,249 | -€7,859 | -28.0% |
| Recurring financial charges | 65 | €28,108 | €20,249 | -€7,859 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €250,927 | €16,213 | -€234,714 | -93.5% |
| Income taxes | 67/77 | €76,592 | €5,527 | -€71,064 | -92.8% |
| Profit (loss) for the period | 9904 | €174,335 | €10,686 | -€163,649 | -93.9% |
| Profit (loss) for the period to be appropriated | 9905 | €174,335 | €10,686 | -€163,649 | -93.9% |
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.