J & D 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.
J & D DIAMONDS
Largest movements
- Receivables within one year -€20,297
down €20,297 (-51.5%), from €39,427 to €19,131
of which Trade receivables: -€23,889
- Deferred charges and accrued income -€2,368
down €2,368 (-97.6%), from €2,426 to €58
- Profit (loss) carried forward -€7,843
down €7,843 (-15.5%), from -€50,441 to -€58,284
- Tax, wage and social debts -€7,840
no longer reported in 2025 (was €7,840)
- Trade debts -€4,187
down €4,187 (-72.7%), from €5,759 to €1,572
- Other debts -€2,071
no longer reported in 2025 (was €2,071)
- Gross operating margin +€6,347
up €6,347 (+37.5%), from -€16,934 to -€10,587
- Financial income +€4,152
new in 2025: €4,152
- Other operating charges -€2,461
down €2,461 (-86.8%), from €2,837 to €376
- Taxes -€486
down €486, from €200 to -€287
- Financial charges -€192
down €192 (-12.7%), from €1,510 to €1,318
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 | €121,639 | €98,977 | -€22,662 | -18.6% |
| Fixed assets | 21/28 | €7,074 | €7,074 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,787 | €1,787 | = | 0.0% |
| Land and buildings | 22 | €1,787 | €1,787 | = | 0.0% |
| Financial fixed assets | 28 | €5,287 | €5,287 | = | 0.0% |
| Current assets | 29/58 | €114,564 | €91,903 | -€22,662 | -19.8% |
| Stocks and contracts in progress | 3 | €72,033 | €72,033 | = | 0.0% |
| Stocks | 30/36 | €72,033 | €72,033 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €39,427 | €19,131 | -€20,297 | -51.5% |
| Trade receivables | 40 | €38,479 | €14,590 | -€23,889 | -62.1% |
| Other amounts receivable | 41 | €948 | €4,541 | +€3,593 | +379% |
| Cash at bank and in hand | 54/58 | €679 | €681 | +€2 | +0.4% |
| Deferred charges and accrued income | 490/1 | €2,426 | €58 | -€2,368 | -97.6% |
| Total equity and liabilities | 10/49 | €121,639 | €98,977 | -€22,662 | -18.6% |
| Equity | 10/15 | €105,248 | €97,405 | -€7,843 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €137,090 | €137,090 | = | 0.0% |
| Distributable reserves | 133 | €137,090 | €137,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,441 | -€58,284 | -€7,843 | -15.5% |
| Amounts payable | 17/49 | €16,390 | €1,572 | -€14,819 | -90.4% |
| Amounts payable within one year | 42/48 | €16,390 | €1,572 | -€14,819 | -90.4% |
| Financial debts | 43 | €720 | - | -€720 | |
| Credit institutions | 430/8 | €720 | - | -€720 | |
| Trade debts | 44 | €5,759 | €1,572 | -€4,187 | -72.7% |
| Suppliers | 440/4 | €5,759 | €1,572 | -€4,187 | -72.7% |
| Taxes, remuneration and social security | 45 | €7,840 | - | -€7,840 | |
| Taxes | 450/3 | €7,840 | - | -€7,840 | |
| Other amounts payable | 47/48 | €2,071 | - | -€2,071 | |
| Other operating charges | 640/8 | €2,837 | €376 | -€2,461 | -86.8% |
| Gross operating margin | 9900 | -€16,934 | -€10,587 | +€6,347 | +37.5% |
| Operating profit (loss) | 9901 | -€19,771 | -€10,963 | +€8,808 | +44.5% |
| Financial income | 75/76B | - | €4,152 | +€4,152 | |
| Recurring financial income | 75 | - | €4,152 | +€4,152 | |
| Financial charges | 65/66B | €1,510 | €1,318 | -€192 | -12.7% |
| Recurring financial charges | 65 | €1,510 | €1,318 | -€192 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,281 | -€8,130 | +€13,151 | +61.8% |
| Income taxes | 67/77 | €200 | -€287 | -€486 | |
| Profit (loss) for the period | 9904 | -€21,480 | -€7,843 | +€13,637 | +63.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,480 | -€7,843 | +€13,637 | +63.5% |
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 22 October 2026 via checked.be.