Eliking Diamond: 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.
Eliking Diamond
Largest movements
- Stocks and contracts -€19,871
down €19,871 (-41.8%), from €47,589 to €27,717
- Receivables within one year +€16,242
up €16,242 (+392%), from €4,141 to €20,383
of which Trade receivables: +€15,019
- Cash -€2,134
down €2,134 (-94.0%), from €2,270 to €136
mainly Net result for the year (-€24,813) and Receivables within one year (-€16,242)
- Profit (loss) carried forward -€24,813
down €24,813 (-176%), from -€14,122 to -€38,935
- Other debts +€20,570
up €20,570 (+774%), from €2,659 to €23,228
- Trade debts -€2,244
no longer reported in 2025 (was €2,244)
- Tax, wage and social debts +€724
up €724 (+7.2%), from €10,026 to €10,750
- Gross operating margin -€12,478
down €12,478 (-657%), from -€1,899 to -€14,376
- Taxes -€4,219
down €4,219 (-42.1%), from €10,011 to €5,793
- Financial income -€1,318
down €1,318 (-61.1%), from €2,158 to €841
- Financial charges +€1,099
up €1,099 (+28.4%), from €3,865 to €4,965
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 | €55,530 | €49,767 | -€5,763 | -10.4% |
| Fixed assets | 21/28 | €1,531 | €1,531 | = | 0.0% |
| Financial fixed assets | 28 | €1,531 | €1,531 | = | 0.0% |
| Current assets | 29/58 | €53,999 | €48,236 | -€5,763 | -10.7% |
| Stocks and contracts in progress | 3 | €47,589 | €27,717 | -€19,871 | -41.8% |
| Stocks | 30/36 | €47,589 | €27,717 | -€19,871 | -41.8% |
| Amounts receivable within one year | 40/41 | €4,141 | €20,383 | +€16,242 | +392% |
| Trade receivables | 40 | €1,230 | €16,249 | +€15,019 | +1,221% |
| Other amounts receivable | 41 | €2,911 | €4,134 | +€1,223 | +42.0% |
| Cash at bank and in hand | 54/58 | €2,270 | €136 | -€2,134 | -94.0% |
| Total equity and liabilities | 10/49 | €55,530 | €49,767 | -€5,763 | -10.4% |
| Equity | 10/15 | €40,601 | €15,789 | -€24,813 | -61.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €36,132 | €36,132 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €34,273 | €34,273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,122 | -€38,935 | -€24,813 | -176% |
| Amounts payable | 17/49 | €14,929 | €33,978 | +€19,049 | +128% |
| Amounts payable within one year | 42/48 | €14,929 | €33,978 | +€19,049 | +128% |
| Trade debts | 44 | €2,244 | - | -€2,244 | |
| Suppliers | 440/4 | €2,244 | - | -€2,244 | |
| Taxes, remuneration and social security | 45 | €10,026 | €10,750 | +€724 | +7.2% |
| Taxes | 450/3 | €10,026 | €10,750 | +€724 | +7.2% |
| Other amounts payable | 47/48 | €2,659 | €23,228 | +€20,570 | +774% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,899 | -€14,376 | -€12,478 | -657% |
| Operating profit (loss) | 9901 | -€2,404 | -€14,896 | -€12,492 | -520% |
| Financial income | 75/76B | €2,158 | €841 | -€1,318 | -61.1% |
| Recurring financial income | 75 | €2,158 | €841 | -€1,318 | -61.1% |
| Financial charges | 65/66B | €3,865 | €4,965 | +€1,099 | +28.4% |
| Recurring financial charges | 65 | €3,865 | €4,965 | +€1,099 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,111 | -€19,020 | -€14,909 | -363% |
| Income taxes | 67/77 | €10,011 | €5,793 | -€4,219 | -42.1% |
| Profit (loss) for the period | 9904 | -€14,122 | -€24,813 | -€10,690 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,122 | -€24,813 | -€10,690 | -75.7% |
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 29 October 2026 via checked.be.