Eternity Gems: 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 Gems
Largest movements
- Stocks and contracts +€58,793
up €58,793 (+7.7%), from €760,748 to €819,541
- Cash +€19,653
up €19,653 (+165%), from €11,937 to €31,590
mainly Trade debts (+€38,537) and Tax, wage and social debts (+€30,202)
- Trade debts +€38,537
up €38,537 (+3.3%), from €1.2m to €1.2m
- Tax, wage and social debts +€30,202
up €30,202 (+94.6%), from €31,932 to €62,134
of which Taxes: +€18,245
- Gross operating margin -€46,807
down €46,807 (-48.2%), from €97,081 to €50,273
- Taxes +€15,951
up €15,951 (+337%), from €4,739 to €20,690
- Staff costs -€12,724
down €12,724 (-39.7%), from €32,076 to €19,352
- Other operating charges +€1,235
up €1,235 (+78.4%), from €1,575 to €2,810
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 | €1,272,319 | €1,341,362 | +€69,043 | +5.4% |
| Fixed assets | 21/28 | €799 | €593 | -€205 | -25.7% |
| Tangible fixed assets | 22/27 | €799 | €593 | -€205 | -25.7% |
| Furniture and vehicles | 24 | €799 | €593 | -€205 | -25.7% |
| Current assets | 29/58 | €1,271,520 | €1,340,768 | +€69,248 | +5.4% |
| Stocks and contracts in progress | 3 | €760,748 | €819,541 | +€58,793 | +7.7% |
| Stocks | 30/36 | €760,748 | €819,541 | +€58,793 | +7.7% |
| Amounts receivable within one year | 40/41 | €496,251 | €486,749 | -€9,502 | -1.9% |
| Trade receivables | 40 | €492,341 | €484,762 | -€7,580 | -1.5% |
| Other amounts receivable | 41 | €3,910 | €1,987 | -€1,922 | -49.2% |
| Cash at bank and in hand | 54/58 | €11,937 | €31,590 | +€19,653 | +165% |
| Deferred charges and accrued income | 490/1 | €2,585 | €2,888 | +€303 | +11.7% |
| Total equity and liabilities | 10/49 | €1,272,319 | €1,341,362 | +€69,043 | +5.4% |
| Equity | 10/15 | €53,602 | €54,955 | +€1,354 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €212,249 | €212,249 | = | 0.0% |
| Non-distributable reserves | 130/1 | €190 | €190 | = | 0.0% |
| Reserves not available under the articles | 1311 | €190 | €190 | = | 0.0% |
| Distributable reserves | 133 | €212,059 | €212,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€177,247 | -€175,893 | +€1,354 | +0.8% |
| Amounts payable | 17/49 | €1,218,717 | €1,286,406 | +€67,689 | +5.6% |
| Amounts payable within one year | 42/48 | €1,218,717 | €1,286,406 | +€67,689 | +5.6% |
| Trade debts | 44 | €1,175,540 | €1,214,077 | +€38,537 | +3.3% |
| Suppliers | 440/4 | €1,175,540 | €1,214,077 | +€38,537 | +3.3% |
| Taxes, remuneration and social security | 45 | €31,932 | €62,134 | +€30,202 | +94.6% |
| Taxes | 450/3 | €8,605 | €26,850 | +€18,245 | +212% |
| Remuneration and social security | 454/9 | €23,327 | €35,284 | +€11,956 | +51.3% |
| Other amounts payable | 47/48 | €11,245 | €10,195 | -€1,050 | -9.3% |
| Remuneration, social security and pensions | 62 | €32,076 | €19,352 | -€12,724 | -39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205 | €205 | = | 0.0% |
| Other operating charges | 640/8 | €1,575 | €2,810 | +€1,235 | +78.4% |
| Gross operating margin | 9900 | €97,081 | €50,273 | -€46,807 | -48.2% |
| Operating profit (loss) | 9901 | €63,225 | €27,907 | -€35,318 | -55.9% |
| Financial income | 75/76B | €606 | €303 | -€303 | -50.0% |
| Recurring financial income | 75 | €606 | €303 | -€303 | -50.0% |
| Financial charges | 65/66B | €6,423 | €6,166 | -€257 | -4.0% |
| Recurring financial charges | 65 | €6,423 | €6,166 | -€257 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €57,408 | €22,044 | -€35,364 | -61.6% |
| Income taxes | 67/77 | €4,739 | €20,690 | +€15,951 | +337% |
| Profit (loss) for the period | 9904 | €52,669 | €1,354 | -€51,316 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,669 | €1,354 | -€51,316 | -97.4% |
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 26 October 2026 via checked.be.