LUXURY 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.
LUXURY DIAMONDS
Largest movements
- Stocks and contracts -€3.9m
down €3.9m (-19.8%), from €19.6m to €15.7m
- Trade debts -€3.9m
down €3.9m (-19.9%), from €19.5m to €15.6m
- Gross operating margin -€14,237
down €14,237 (-31.8%), from €44,785 to €30,548
- Financial charges -€1,203
down €1,203 (-61.8%), from €1,948 to €745
- Taxes -€635
down €635 (-13.7%), from €4,635 to €4,000
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,556,194 | €15,685,520 | -€3.9m | -19.8% |
| Current assets | 29/58 | €19,556,194 | €15,685,520 | -€3.9m | -19.8% |
| Stocks and contracts in progress | 3 | €19,552,794 | €15,678,812 | -€3.9m | -19.8% |
| Stocks | 30/36 | €19,552,794 | €15,678,812 | -€3.9m | -19.8% |
| Amounts receivable within one year | 40/41 | €14 | €2,461 | +€2,447 | +17,477% |
| Other amounts receivable | 41 | €14 | €2,461 | +€2,447 | +17,477% |
| Cash at bank and in hand | 54/58 | €3,385 | €3,632 | +€247 | +7.3% |
| Deferred charges and accrued income | 490/1 | - | €615 | +€615 | |
| Total equity and liabilities | 10/49 | €19,556,194 | €15,685,520 | -€3.9m | -19.8% |
| Equity | 10/15 | €20,721 | €27,320 | +€6,599 | +31.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €29,182 | €29,182 | = | 0.0% |
| Distributable reserves | 133 | €29,182 | €29,182 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,447 | -€32,849 | +€6,599 | +16.7% |
| Amounts payable | 17/49 | €19,535,473 | €15,658,200 | -€3.9m | -19.8% |
| Amounts payable within one year | 42/48 | €19,535,473 | €15,658,200 | -€3.9m | -19.8% |
| Trade debts | 44 | €19,508,233 | €15,634,209 | -€3.9m | -19.9% |
| Suppliers | 440/4 | €19,508,233 | €15,634,209 | -€3.9m | -19.9% |
| Taxes, remuneration and social security | 45 | €4,640 | €5,991 | +€1,351 | +29.1% |
| Taxes | 450/3 | €4,640 | €5,991 | +€1,351 | +29.1% |
| Other amounts payable | 47/48 | €22,600 | €18,000 | -€4,600 | -20.4% |
| Other operating charges | 640/8 | €1,432 | €1,206 | -€226 | -15.8% |
| Gross operating margin | 9900 | €44,785 | €30,548 | -€14,237 | -31.8% |
| Operating profit (loss) | 9901 | €43,353 | €29,341 | -€14,011 | -32.3% |
| Financial income | 75/76B | €1 | €2 | +€1 | +155% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +155% |
| Financial charges | 65/66B | €1,948 | €745 | -€1,203 | -61.8% |
| Recurring financial charges | 65 | €1,948 | €745 | -€1,203 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €41,406 | €28,599 | -€12,807 | -30.9% |
| Income taxes | 67/77 | €4,635 | €4,000 | -€635 | -13.7% |
| Profit (loss) for the period | 9904 | €36,771 | €24,599 | -€12,172 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,771 | €24,599 | -€12,172 | -33.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.