ETERNITY 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.
ETERNITY DIAMONDS
Largest movements
- Cash -€1.3m
down €1.3m (-89.5%), from €1.4m to €148,087
mainly Trade debts (-€1.2m) and Stocks and contracts (-€100,482)
- Stocks and contracts +€100,482
up €100,482 (+6.2%), from €1.6m to €1.7m
- Receivables within one year -€80,446
down €80,446 (-5.9%), from €1.4m to €1.3m
of which Trade receivables: -€79,143
- Trade debts -€1.2m
down €1.2m (-89.1%), from €1.3m to €145,985
- Other debts -€66,896
down €66,896 (-11.6%), from €577,534 to €510,638
- Taxes -€31,674
down €31,674 (-94.9%), from €33,369 to €1,695
- Financial charges +€9,844
up €9,844 (+5.8%), from €169,165 to €179,009
- Gross operating margin -€7,400
down €7,400 (-25.4%), from €29,187 to €21,787
- Financial income +€4,123
up €4,123 (+2.3%), from €176,056 to €180,179
- Depreciation -€464
down €464 (-6.3%), from €7,385 to €6,921
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 | €4,426,224 | €3,178,852 | -€1.2m | -28.2% |
| Fixed assets | 21/28 | €28,674 | €21,753 | -€6,921 | -24.1% |
| Tangible fixed assets | 22/27 | €25,028 | €18,107 | -€6,921 | -27.7% |
| Plant, machinery and equipment | 23 | €1,569 | €1,176 | -€392 | -25.0% |
| Furniture and vehicles | 24 | €23,460 | €16,931 | -€6,529 | -27.8% |
| Financial fixed assets | 28 | €3,646 | €3,646 | = | 0.0% |
| Current assets | 29/58 | €4,397,550 | €3,157,099 | -€1.2m | -28.2% |
| Stocks and contracts in progress | 3 | €1,621,416 | €1,721,899 | +€100,482 | +6.2% |
| Stocks | 30/36 | €1,621,416 | €1,721,899 | +€100,482 | +6.2% |
| Amounts receivable within one year | 40/41 | €1,367,560 | €1,287,114 | -€80,446 | -5.9% |
| Trade receivables | 40 | €1,254,053 | €1,174,910 | -€79,143 | -6.3% |
| Other amounts receivable | 41 | €113,507 | €112,204 | -€1,303 | -1.1% |
| Cash at bank and in hand | 54/58 | €1,408,574 | €148,087 | -€1.3m | -89.5% |
| Total equity and liabilities | 10/49 | €4,426,224 | €3,178,852 | -€1.2m | -28.2% |
| Equity | 10/15 | €2,021,777 | €2,034,638 | +€12,861 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,968,370 | €1,981,231 | +€12,861 | +0.7% |
| Non-distributable reserves | 130/1 | €41,075 | €41,075 | = | 0.0% |
| Legal reserve | 130 | €41,075 | €41,075 | = | 0.0% |
| Distributable reserves | 133 | €1,927,295 | €1,940,156 | +€12,861 | +0.7% |
| Profit (loss) carried forward | 14 | -€8,593 | -€8,593 | = | 0.0% |
| Amounts payable | 17/49 | €2,404,447 | €1,144,214 | -€1.3m | -52.4% |
| Amounts payable within one year | 42/48 | €1,921,081 | €660,847 | -€1.3m | -65.6% |
| Trade debts | 44 | €1,334,051 | €145,985 | -€1.2m | -89.1% |
| Suppliers | 440/4 | €1,334,051 | €145,985 | -€1.2m | -89.1% |
| Taxes, remuneration and social security | 45 | €9,496 | €4,225 | -€5,271 | -55.5% |
| Taxes | 450/3 | €9,496 | €4,225 | -€5,271 | -55.5% |
| Other amounts payable | 47/48 | €577,534 | €510,638 | -€66,896 | -11.6% |
| Accrued charges and deferred income | 492/3 | €483,367 | €483,367 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,385 | €6,921 | -€464 | -6.3% |
| Other operating charges | 640/8 | €1,238 | €1,479 | +€242 | +19.6% |
| Gross operating margin | 9900 | €29,187 | €21,787 | -€7,400 | -25.4% |
| Operating profit (loss) | 9901 | €20,564 | €13,386 | -€7,178 | -34.9% |
| Financial income | 75/76B | €176,056 | €180,179 | +€4,123 | +2.3% |
| Recurring financial income | 75 | €176,056 | €180,179 | +€4,123 | +2.3% |
| Financial charges | 65/66B | €169,165 | €179,009 | +€9,844 | +5.8% |
| Recurring financial charges | 65 | €169,165 | €179,009 | +€9,844 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €27,456 | €14,557 | -€12,899 | -47.0% |
| Income taxes | 67/77 | €33,369 | €1,695 | -€31,674 | -94.9% |
| Profit (loss) for the period | 9904 | -€5,913 | €12,861 | +€18,775 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,913 | €12,861 | +€18,775 |
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 28 October 2026 via checked.be.