KRIS 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.
KRIS DIAMONDS
Largest movements
- Stocks and contracts +€100,541
up €100,541 (+9.3%), from €1.1m to €1.2m
- Cash +€45,378
up €45,378 (+173%), from €26,297 to €71,674
mainly Trade debts (+€127,523) and Net result for the year (+€33,750)
- Receivables within one year +€34,343
up €34,343 (+13.7%), from €251,012 to €285,355
of which Other amounts receivable: +€28,770
- Trade debts +€127,523
up €127,523 (+44.6%), from €285,996 to €413,519
- Reserves +€33,750
up €33,750 (+3.0%), from €1.1m to €1.2m
of which Distributable reserves: +€35,609
- Gross operating margin -€93,695
down €93,695 (-44.1%), from €212,580 to €118,886
- Financial charges +€5,226
up €5,226 (+15.1%), from €34,580 to €39,806
- Financial income -€4,759
down €4,759 (-14.3%), from €33,274 to €28,515
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 | €1,487,002 | €1,666,968 | +€179,967 | +12.1% |
| Fixed assets | 21/28 | €12,422 | €9,994 | -€2,428 | -19.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,442 | €4,014 | -€2,428 | -37.7% |
| Plant, machinery and equipment | 23 | €5,187 | €3,420 | -€1,767 | -34.1% |
| Furniture and vehicles | 24 | €1,255 | €594 | -€661 | -52.7% |
| Financial fixed assets | 28 | €5,979 | €5,979 | = | 0.0% |
| Current assets | 29/58 | €1,474,580 | €1,656,975 | +€182,395 | +12.4% |
| Amounts receivable after more than one year | 29 | €106,724 | €110,808 | +€4,084 | +3.8% |
| Other amounts receivable | 291 | €106,724 | €110,808 | +€4,084 | +3.8% |
| Stocks and contracts in progress | 3 | €1,079,098 | €1,179,639 | +€100,541 | +9.3% |
| Stocks | 30/36 | €1,079,098 | €1,179,639 | +€100,541 | +9.3% |
| Amounts receivable within one year | 40/41 | €251,012 | €285,355 | +€34,343 | +13.7% |
| Trade receivables | 40 | €174,445 | €180,018 | +€5,573 | +3.2% |
| Other amounts receivable | 41 | €76,567 | €105,337 | +€28,770 | +37.6% |
| Cash at bank and in hand | 54/58 | €26,297 | €71,674 | +€45,378 | +173% |
| Deferred charges and accrued income | 490/1 | €11,450 | €9,498 | -€1,952 | -17.0% |
| Total equity and liabilities | 10/49 | €1,487,002 | €1,666,968 | +€179,967 | +12.1% |
| Equity | 10/15 | €1,161,180 | €1,194,930 | +€33,750 | +2.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,142,588 | €1,176,338 | +€33,750 | +3.0% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €1,140,729 | €1,176,338 | +€35,609 | +3.1% |
| Amounts payable | 17/49 | €325,821 | €472,038 | +€146,217 | +44.9% |
| Amounts payable within one year | 42/48 | €325,821 | €471,850 | +€146,029 | +44.8% |
| Financial debts | 43 | €1,785 | €13,224 | +€11,439 | +641% |
| Credit institutions | 430/8 | €1,785 | €13,224 | +€11,439 | +641% |
| Trade debts | 44 | €285,996 | €413,519 | +€127,523 | +44.6% |
| Suppliers | 440/4 | €285,996 | €413,519 | +€127,523 | +44.6% |
| Taxes, remuneration and social security | 45 | €38,040 | €45,108 | +€7,068 | +18.6% |
| Taxes | 450/3 | €25,812 | €31,110 | +€5,299 | +20.5% |
| Remuneration and social security | 454/9 | €12,229 | €13,998 | +€1,769 | +14.5% |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Non-recurring operating income | 76A | - | €23,425 | +€23,425 | |
| Remuneration, social security and pensions | 62 | €54,138 | €55,049 | +€911 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,752 | €2,428 | -€324 | -11.8% |
| Other operating charges | 640/8 | €3,845 | €3,523 | -€322 | -8.4% |
| Gross operating margin | 9900 | €212,580 | €118,886 | -€93,695 | -44.1% |
| Operating profit (loss) | 9901 | €151,846 | €57,886 | -€93,960 | -61.9% |
| Financial income | 75/76B | €33,274 | €28,515 | -€4,759 | -14.3% |
| Recurring financial income | 75 | €33,274 | €28,515 | -€4,759 | -14.3% |
| Financial charges | 65/66B | €34,580 | €39,806 | +€5,226 | +15.1% |
| Recurring financial charges | 65 | €34,580 | €39,806 | +€5,226 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €150,540 | €46,595 | -€103,945 | -69.0% |
| Income taxes | 67/77 | €12,802 | €12,845 | +€43 | +0.3% |
| Profit (loss) for the period | 9904 | €137,738 | €33,750 | -€103,988 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €137,738 | €33,750 | -€103,988 | -75.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.