Intercommercial Diamonds: what changed
Intercommercial Diamonds
Largest movements
- Stocks and contracts -€103,823
down €103,823 (-38.1%), from €272,809 to €168,986
- Receivables within one year -€34,183
down €34,183 (-58.3%), from €58,647 to €24,464
of which Trade receivables: -€33,685
- Tangible fixed assets -€11,350
down €11,350 (-16.0%), from €70,768 to €59,417
of which Land and buildings: -€10,842
- Cash -€9,935
down €9,935 (-31.0%), from €32,038 to €22,103
mainly Net result for the year (-€153,815) and Trade debts (-€16,709)
- Profit (loss) carried forward -€153,815
down €153,815 (-67.0%), from -€229,602 to -€383,416
- Trade debts -€16,709
down €16,709 (-57.8%), from €28,907 to €12,198
- Debts after one year +€15,512
up €15,512 (+12.0%), from €129,548 to €145,060
- Tax, wage and social debts -€5,183
down €5,183 (-72.8%), from €7,116 to €1,933
of which Remuneration and social security: -€3,733
- Gross operating margin +€55,296
up €55,296 (+29.8%), from -€185,445 to -€130,149
- Financial income -€10,428
down €10,428 (-56.9%), from €18,338 to €7,910
- Financial charges +€6,871
up €6,871 (+68.8%), from €9,992 to €16,864
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €437,697 | €278,212 | -€159,485 | -36.4% |
| Fixed assets | 21/28 | €73,683 | €62,332 | -€11,350 | -15.4% |
| Tangible fixed assets | 22/27 | €70,768 | €59,417 | -€11,350 | -16.0% |
| Land and buildings | 22 | €68,312 | €57,469 | -€10,842 | -15.9% |
| Plant, machinery and equipment | 23 | €369 | €304 | -€65 | -17.6% |
| Furniture and vehicles | 24 | €2,087 | €1,644 | -€443 | -21.2% |
| Financial fixed assets | 28 | €2,915 | €2,915 | = | 0.0% |
| Current assets | 29/58 | €364,014 | €215,880 | -€148,134 | -40.7% |
| Stocks and contracts in progress | 3 | €272,809 | €168,986 | -€103,823 | -38.1% |
| Stocks | 30/36 | €272,809 | €168,986 | -€103,823 | -38.1% |
| Amounts receivable within one year | 40/41 | €58,647 | €24,464 | -€34,183 | -58.3% |
| Trade receivables | 40 | €57,982 | €24,296 | -€33,685 | -58.1% |
| Other amounts receivable | 41 | €665 | €168 | -€498 | -74.8% |
| Cash at bank and in hand | 54/58 | €32,038 | €22,103 | -€9,935 | -31.0% |
| Deferred charges and accrued income | 490/1 | €521 | €327 | -€193 | -37.1% |
| Total equity and liabilities | 10/49 | €437,697 | €278,212 | -€159,485 | -36.4% |
| Equity | 10/15 | €60,850 | -€92,965 | -€153,815 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €271,859 | €271,859 | = | 0.0% |
| Distributable reserves | 133 | €271,859 | €271,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,602 | -€383,416 | -€153,815 | -67.0% |
| Amounts payable | 17/49 | €376,847 | €371,177 | -€5,670 | -1.5% |
| Amounts payable after more than one year | 17 | €129,548 | €145,060 | +€15,512 | +12.0% |
| Financial debts | 170/4 | €129,548 | €145,060 | +€15,512 | +12.0% |
| Amounts payable within one year | 42/48 | €247,299 | €224,968 | -€22,332 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €72,473 | €75,154 | +€2,681 | +3.7% |
| Trade debts | 44 | €28,907 | €12,198 | -€16,709 | -57.8% |
| Suppliers | 440/4 | €28,907 | €12,198 | -€16,709 | -57.8% |
| Taxes, remuneration and social security | 45 | €7,116 | €1,933 | -€5,183 | -72.8% |
| Taxes | 450/3 | €3,350 | €1,900 | -€1,450 | -43.3% |
| Remuneration and social security | 454/9 | €3,766 | €33 | -€3,733 | -99.1% |
| Other amounts payable | 47/48 | €138,803 | €135,683 | -€3,120 | -2.2% |
| Accrued charges and deferred income | 492/3 | - | €1,150 | +€1,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,304 | €11,350 | +€46 | +0.4% |
| Other operating charges | 640/8 | €2,340 | €2,879 | +€539 | +23.0% |
| Non-recurring operating charges | 66A | €473 | - | -€473 | |
| Gross operating margin | 9900 | -€185,445 | -€130,149 | +€55,296 | +29.8% |
| Operating profit (loss) | 9901 | -€199,563 | -€144,379 | +€55,184 | +27.7% |
| Financial income | 75/76B | €18,338 | €7,910 | -€10,428 | -56.9% |
| Recurring financial income | 75 | €18,338 | €7,910 | -€10,428 | -56.9% |
| Financial charges | 65/66B | €9,992 | €16,864 | +€6,871 | +68.8% |
| Recurring financial charges | 65 | €9,992 | €16,864 | +€6,871 | +68.8% |
| Profit (loss) for the period before taxes | 9903 | -€191,217 | -€153,332 | +€37,885 | +19.8% |
| Income taxes | 67/77 | €1,478 | €482 | -€996 | -67.4% |
| Profit (loss) for the period | 9904 | -€192,695 | -€153,815 | +€38,881 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€192,695 | -€153,815 | +€38,881 | +20.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.