GEMOLOGICAL LAB: 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.
GEMOLOGICAL LAB
Largest movements
- Receivables within one year -€12,475
down €12,475 (-81.7%), from €15,265 to €2,791
of which Trade receivables: -€11,458
- Tangible fixed assets -€6,409
down €6,409 (-38.7%), from €16,546 to €10,137
of which Plant, machinery and equipment: -€6,188
- Cash -€4,281
down €4,281 (-18.0%), from €23,834 to €19,553
mainly Trade debts (-€27,282) and Current portion of long-term debt (-€4,716)
- Intangible fixed assets -€900
down €900 (-21.4%), from €4,200 to €3,300
- Trade debts -€27,282
down €27,282 (-66.3%), from €41,119 to €13,837
- Profit (loss) carried forward +€9,932
up €9,932 (+2.6%), from -€388,262 to -€378,330
- Current portion of long-term debt -€4,716
down €4,716 (-1.8%), from €261,285 to €256,569
- Tax, wage and social debts -€1,883
down €1,883 (-6.2%), from €30,176 to €28,292
of which Taxes: -€5,028
- Gross operating margin +€26,652
up €26,652 (+18.2%), from €146,089 to €172,741
- Staff costs +€24,634
up €24,634 (+18.5%), from €133,314 to €157,949
- Financial income +€4,743
up €4,743 (+128898.4%), from €4 to €4,747
- Depreciation -€3,763
down €3,763 (-34.0%), from €11,072 to €7,309
- Financial charges -€2,506
down €2,506 (-77.2%), from €3,246 to €740
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.
Cash bridge derived
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 | €60,573 | €36,623 | -€23,950 | -39.5% |
| Formation expenses | 20 | €97 | €97 | = | 0.0% |
| Fixed assets | 21/28 | €20,746 | €13,437 | -€7,309 | -35.2% |
| Intangible fixed assets | 21 | €4,200 | €3,300 | -€900 | -21.4% |
| Tangible fixed assets | 22/27 | €16,546 | €10,137 | -€6,409 | -38.7% |
| Plant, machinery and equipment | 23 | €15,493 | €9,305 | -€6,188 | -39.9% |
| Furniture and vehicles | 24 | €1,053 | €832 | -€221 | -21.0% |
| Current assets | 29/58 | €39,730 | €23,089 | -€16,641 | -41.9% |
| Amounts receivable within one year | 40/41 | €15,265 | €2,791 | -€12,475 | -81.7% |
| Trade receivables | 40 | €13,599 | €2,141 | -€11,458 | -84.3% |
| Other amounts receivable | 41 | €1,666 | €650 | -€1,017 | -61.0% |
| Cash at bank and in hand | 54/58 | €23,834 | €19,553 | -€4,281 | -18.0% |
| Deferred charges and accrued income | 490/1 | €631 | €746 | +€115 | +18.2% |
| Total equity and liabilities | 10/49 | €60,573 | €36,623 | -€23,950 | -39.5% |
| Equity | 10/15 | -€369,709 | -€359,777 | +€9,932 | +2.7% |
| Contributions | 10/11 | €18,553 | €18,553 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€388,262 | -€378,330 | +€9,932 | +2.6% |
| Amounts payable | 17/49 | €430,282 | €396,400 | -€33,882 | -7.9% |
| Amounts payable within one year | 42/48 | €430,282 | €396,400 | -€33,882 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €261,285 | €256,569 | -€4,716 | -1.8% |
| Trade debts | 44 | €41,119 | €13,837 | -€27,282 | -66.3% |
| Suppliers | 440/4 | €41,119 | €13,837 | -€27,282 | -66.3% |
| Taxes, remuneration and social security | 45 | €30,176 | €28,292 | -€1,883 | -6.2% |
| Taxes | 450/3 | €11,530 | €6,502 | -€5,028 | -43.6% |
| Remuneration and social security | 454/9 | €18,646 | €21,790 | +€3,145 | +16.9% |
| Other amounts payable | 47/48 | €97,702 | €97,702 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €133,314 | €157,949 | +€24,634 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,072 | €7,309 | -€3,763 | -34.0% |
| Other operating charges | 640/8 | €2,260 | €1,560 | -€701 | -31.0% |
| Gross operating margin | 9900 | €146,089 | €172,741 | +€26,652 | +18.2% |
| Operating profit (loss) | 9901 | -€557 | €5,924 | +€6,481 | |
| Financial income | 75/76B | €4 | €4,747 | +€4,743 | +128898.4% |
| Recurring financial income | 75 | €4 | €4,747 | +€4,743 | +128898.4% |
| Financial charges | 65/66B | €3,246 | €740 | -€2,506 | -77.2% |
| Recurring financial charges | 65 | €3,246 | €740 | -€2,506 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,799 | €9,932 | +€13,731 | |
| Profit (loss) for the period | 9904 | -€3,799 | €9,932 | +€13,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,799 | €9,932 | +€13,731 |
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 9 October 2026 via checked.be.