GEN DIAMONDS: what changed
Two fiscal 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.
GEN DIAMONDS
Largest movements
- Stocks and contracts +€2.6m
up €2.6m (+819.1%), from €319,364 to €2.9m
- Receivables within one year +€2.4m
up €2.4m (+1487.6%), from €161,862 to €2.6m
of which Trade receivables: +€2.4m
- Cash -€82,352
down €82,352 (-76.0%), from €108,396 to €26,043
mainly Stocks and contracts (-€2.6m) and Receivables within one year (-€2.4m)
- Other debts +€2.5m
up €2.5m (+1221.9%), from €203,391 to €2.7m
- Trade debts +€2.4m
up €2.4m (+928.2%), from €263,464 to €2.7m
- Gross operating margin -€25,531
down €25,531 (-95.3%), from €26,790 to €1,259
- Financial income +€18,326
up €18,326 (+344.2%), from €5,324 to €23,650
- Taxes -€4,358
down €4,358 (-58.3%), from €7,470 to €3,112
- Other operating charges -€931
down €931 (-65.7%), from €1,417 to €487
- Financial charges +€876
up €876 (+11.1%), from €7,918 to €8,793
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 | €605,920 | €5,544,785 | +€4.9m | +815.1% |
| Fixed assets | 21/28 | €16,298 | €13,629 | -€2,669 | -16.4% |
| Tangible fixed assets | 22/27 | €16,298 | €13,629 | -€2,669 | -16.4% |
| Plant, machinery and equipment | 23 | €11,525 | €9,441 | -€2,084 | -18.1% |
| Furniture and vehicles | 24 | €4,773 | €4,188 | -€586 | -12.3% |
| Current assets | 29/58 | €589,622 | €5,531,156 | +€4.9m | +838.1% |
| Stocks and contracts in progress | 3 | €319,364 | €2,935,382 | +€2.6m | +819.1% |
| Stocks | 30/36 | €319,364 | €2,935,382 | +€2.6m | +819.1% |
| Amounts receivable within one year | 40/41 | €161,862 | €2,569,731 | +€2.4m | +1487.6% |
| Trade receivables | 40 | €159,626 | €2,565,679 | +€2.4m | +1507.3% |
| Other amounts receivable | 41 | €2,236 | €4,052 | +€1,816 | +81.2% |
| Cash at bank and in hand | 54/58 | €108,396 | €26,043 | -€82,352 | -76.0% |
| Total equity and liabilities | 10/49 | €605,920 | €5,544,785 | +€4.9m | +815.1% |
| Equity | 10/15 | €133,918 | €142,431 | +€8,513 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,860 | €54,860 | +€8,000 | +17.1% |
| Distributable reserves | 133 | €46,860 | €54,860 | +€8,000 | +17.1% |
| Profit (loss) carried forward | 14 | €68,458 | €68,971 | +€513 | +0.7% |
| Amounts payable | 17/49 | €472,002 | €5,402,354 | +€4.9m | +1044.6% |
| Amounts payable within one year | 42/48 | €472,002 | €5,402,354 | +€4.9m | +1044.6% |
| Trade debts | 44 | €263,464 | €2,708,866 | +€2.4m | +928.2% |
| Suppliers | 440/4 | €263,464 | €2,708,866 | +€2.4m | +928.2% |
| Taxes, remuneration and social security | 45 | €5,146 | €4,880 | -€267 | -5.2% |
| Taxes | 450/3 | €5,146 | €4,880 | -€267 | -5.2% |
| Other amounts payable | 47/48 | €203,391 | €2,688,608 | +€2.5m | +1221.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,134 | €4,004 | -€130 | -3.1% |
| Other operating charges | 640/8 | €1,417 | €487 | -€931 | -65.7% |
| Gross operating margin | 9900 | €26,790 | €1,259 | -€25,531 | -95.3% |
| Operating profit (loss) | 9901 | €21,238 | -€3,232 | -€24,470 | |
| Financial income | 75/76B | €5,324 | €23,650 | +€18,326 | +344.2% |
| Recurring financial income | 75 | €5,324 | €23,650 | +€18,326 | +344.2% |
| Financial charges | 65/66B | €7,918 | €8,793 | +€876 | +11.1% |
| Recurring financial charges | 65 | €7,918 | €8,793 | +€876 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €18,645 | €11,625 | -€7,020 | -37.7% |
| Income taxes | 67/77 | €7,470 | €3,112 | -€4,358 | -58.3% |
| Profit (loss) for the period | 9904 | €11,175 | €8,513 | -€2,662 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,175 | €8,513 | -€2,662 | -23.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.