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.
EXCLUSIVE DIAMONDS
Largest movements
- Stocks and contracts -€96,912
down €96,912 (-55.8%), from €173,603 to €76,691
- Trade debts -€125,173
down €125,173 (-98.0%), from €127,677 to €2,504
- Other debts +€25,443
up €25,443 (+5.6%), from €454,771 to €480,214
- Profit (loss) carried forward +€3,219
up €3,219 (+0.7%), from -€429,439 to -€426,220
- Financial income +€9,068
up €9,068 (+2,386,266%), from €0 to €9,068
- Financial charges -€8,776
down €8,776 (-57.6%), from €15,245 to €6,469
- Gross operating margin -€2,492
down €2,492 (-65.5%), from €3,806 to €1,313
- Taxes -€182
down €182 (-51.1%), from €357 to €174
- Other operating charges -€104
down €104 (-16.6%), from €623 to €520
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,408 | €79,897 | -€96,511 | -54.7% |
| Fixed assets | 21/28 | €1,116 | €1,116 | = | 0.0% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €175,292 | €78,782 | -€96,511 | -55.1% |
| Stocks and contracts in progress | 3 | €173,603 | €76,691 | -€96,912 | -55.8% |
| Stocks | 30/36 | €173,603 | €76,691 | -€96,912 | -55.8% |
| Amounts receivable within one year | 40/41 | €1,689 | €2,090 | +€401 | +23.8% |
| Other amounts receivable | 41 | €1,689 | €2,090 | +€401 | +23.8% |
| Total equity and liabilities | 10/49 | €176,408 | €79,897 | -€96,511 | -54.7% |
| Equity | 10/15 | -€406,040 | -€402,821 | +€3,219 | +0.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,807 | €4,807 | = | 0.0% |
| Non-distributable reserves | 130/1 | €935 | €935 | = | 0.0% |
| Reserves not available under the articles | 1311 | €935 | €935 | = | 0.0% |
| Distributable reserves | 133 | €3,872 | €3,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€429,439 | -€426,220 | +€3,219 | +0.7% |
| Amounts payable | 17/49 | €582,448 | €482,718 | -€99,730 | -17.1% |
| Amounts payable within one year | 42/48 | €582,448 | €482,718 | -€99,730 | -17.1% |
| Trade debts | 44 | €127,677 | €2,504 | -€125,173 | -98.0% |
| Suppliers | 440/4 | €127,677 | €2,504 | -€125,173 | -98.0% |
| Other amounts payable | 47/48 | €454,771 | €480,214 | +€25,443 | +5.6% |
| Other operating charges | 640/8 | €623 | €520 | -€104 | -16.6% |
| Gross operating margin | 9900 | €3,806 | €1,313 | -€2,492 | -65.5% |
| Operating profit (loss) | 9901 | €3,182 | €794 | -€2,388 | -75.1% |
| Financial income | 75/76B | €0 | €9,068 | +€9,068 | +2,386,266% |
| Recurring financial income | 75 | €0 | €9,068 | +€9,068 | +2,386,266% |
| Financial charges | 65/66B | €15,245 | €6,469 | -€8,776 | -57.6% |
| Recurring financial charges | 65 | €15,245 | €6,469 | -€8,776 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,062 | €3,393 | +€15,456 | |
| Income taxes | 67/77 | €357 | €174 | -€182 | -51.1% |
| Profit (loss) for the period | 9904 | -€12,419 | €3,219 | +€15,638 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,419 | €3,219 | +€15,638 |
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 27 October 2026 via checked.be.