FLANDERS DIAMOND MANUFACTURING: 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.
FLANDERS DIAMOND MANUFACTURING
Largest movements
- Cash +€56,501
up €56,501 (+49.6%), from €113,888 to €170,390
mainly Depreciation (+€28,751) and Net result for the year (+€23,629)
- Tangible fixed assets -€21,054
down €21,054 (-17.8%), from €118,252 to €97,198
of which Furniture and vehicles: -€16,396
- Receivables within one year -€13,516
down €13,516 (-9.3%), from €144,939 to €131,423
of which Trade receivables: -€14,540
- Reserves +€23,629
up €23,629 (+15.5%), from €152,185 to €175,813
of which Distributable reserves: +€23,629
- Debts after one year -€17,094
down €17,094 (-25.5%), from €66,965 to €49,871
- Trade debts +€10,636
up €10,636 (+180%), from €5,909 to €16,546
- Staff costs -€70,599
down €70,599 (-15.2%), from €464,578 to €393,979
- Gross operating margin -€49,713
down €49,713 (-9.7%), from €511,669 to €461,956
- Depreciation +€13,088
up €13,088 (+83.6%), from €15,662 to €28,751
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 | €387,091 | €409,022 | +€21,931 | +5.7% |
| Fixed assets | 21/28 | €128,264 | €107,210 | -€21,054 | -16.4% |
| Tangible fixed assets | 22/27 | €118,252 | €97,198 | -€21,054 | -17.8% |
| Plant, machinery and equipment | 23 | €9,414 | €4,755 | -€4,658 | -49.5% |
| Furniture and vehicles | 24 | €108,839 | €92,443 | -€16,396 | -15.1% |
| Financial fixed assets | 28 | €10,012 | €10,012 | = | 0.0% |
| Current assets | 29/58 | €258,827 | €301,813 | +€42,985 | +16.6% |
| Amounts receivable within one year | 40/41 | €144,939 | €131,423 | -€13,516 | -9.3% |
| Trade receivables | 40 | €140,407 | €125,867 | -€14,540 | -10.4% |
| Other amounts receivable | 41 | €4,532 | €5,556 | +€1,024 | +22.6% |
| Cash at bank and in hand | 54/58 | €113,888 | €170,390 | +€56,501 | +49.6% |
| Total equity and liabilities | 10/49 | €387,091 | €409,022 | +€21,931 | +5.7% |
| Equity | 10/15 | €256,345 | €279,973 | +€23,629 | +9.2% |
| Contributions | 10/11 | €104,160 | €104,160 | = | 0.0% |
| Reserves | 13 | €152,185 | €175,813 | +€23,629 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €150,325 | €173,953 | +€23,629 | +15.7% |
| Amounts payable | 17/49 | €130,747 | €129,049 | -€1,698 | -1.3% |
| Amounts payable after more than one year | 17 | €66,965 | €49,871 | -€17,094 | -25.5% |
| Financial debts | 170/4 | €66,965 | €49,871 | -€17,094 | -25.5% |
| Amounts payable within one year | 42/48 | €63,782 | €79,178 | +€15,396 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €19,614 | €20,427 | +€813 | +4.1% |
| Trade debts | 44 | €5,909 | €16,546 | +€10,636 | +180% |
| Suppliers | 440/4 | €5,909 | €16,546 | +€10,636 | +180% |
| Taxes, remuneration and social security | 45 | €17,685 | €20,263 | +€2,578 | +14.6% |
| Taxes | 450/3 | €2,061 | €12,878 | +€10,817 | +525% |
| Remuneration and social security | 454/9 | €15,625 | €7,385 | -€8,240 | -52.7% |
| Other amounts payable | 47/48 | €20,572 | €21,942 | +€1,369 | +6.7% |
| Remuneration, social security and pensions | 62 | €464,578 | €393,979 | -€70,599 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,662 | €28,751 | +€13,088 | +83.6% |
| Other operating charges | 640/8 | €724 | €876 | +€151 | +20.9% |
| Gross operating margin | 9900 | €511,669 | €461,956 | -€49,713 | -9.7% |
| Operating profit (loss) | 9901 | €30,705 | €38,351 | +€7,646 | +24.9% |
| Financial income | 75/76B | €180 | €1,504 | +€1,324 | +737% |
| Recurring financial income | 75 | €180 | €1,504 | +€1,324 | +737% |
| Financial charges | 65/66B | €7,207 | €6,226 | -€981 | -13.6% |
| Recurring financial charges | 65 | €7,207 | €6,226 | -€981 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €23,678 | €33,629 | +€9,951 | +42.0% |
| Income taxes | 67/77 | €6,936 | €10,000 | +€3,064 | +44.2% |
| Profit (loss) for the period | 9904 | €16,741 | €23,629 | +€6,887 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,741 | €23,629 | +€6,887 | +41.1% |
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 24 October 2026 via checked.be.