M.P.C. DIAMONDS: what changed
What changed
M.P.C. DIAMONDS
NACE 32.121, Other manufacturing
filed annual accounts (NBB)
Net result for the year
-€37,907
2024 · -€90,880+€52,972
Equity
-€80,823
2024 · -€42,915-€37,907
Cash
€8,635
2024 · €8,219+€416
Balance sheet total
€71,228
2024 · €66,689+€4,539
Largest movements
Assets
- Receivables within one year +€8,952
up €8,952 (+75.6%), from €11,848 to €20,800
of which Trade receivables: +€9,986
- Tangible fixed assets -€5,431
down €5,431 (-45.5%), from €11,928 to €6,497
Equity and liabilities
- Profit (loss) carried forward -€37,907
down €37,907 (-30.2%), from -€125,344 to -€163,251
- Other debts +€28,432
up €28,432 (+41.3%), from €68,920 to €97,352
- Tax, wage and social debts +€20,116
up €20,116 (+135%), from €14,884 to €35,000
of which Remuneration and social security: +€20,275
- Accrued charges and deferred income -€8,744
down €8,744 (-73.4%), from €11,918 to €3,173
- Trade debts +€2,666
up €2,666 (+20.5%), from €13,019 to €15,686
Income statement
- Staff costs -€69,220
down €69,220 (-45.7%), from €151,570 to €82,350
- Gross operating margin -€48,885
down €48,885 (-47.9%), from €101,983 to €53,098
- Other operating charges +€3,775
up €3,775 (+127%), from €2,980 to €6,755
- Financial income -€1,293
down €1,293 (-98.3%), from €1,316 to €23
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.
Result 2024
-€90,880
Gross operating margin
-€48,885
Staff costs
+€69,220
Depreciation
+€800
Other operating charges
-€3,775
Other operating items
+€36,729
Financial income
-€1,293
Financial charges
+€176
Taxes
+€1
Result 2025
-€37,907
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€3,560
Investment
+€4,000
Financing
-€23
Cash 2024
€8,219
From operations (derived)
-€3,560
Net result for the year
-€37,907
Depreciation
+€1,431
Receivables within one year
-€8,952
Deferred charges and accrued income
-€602
Trade debts
+€2,666
Tax, wage and social debts
+€20,116
Other debts
+€28,432
Accrued charges and deferred income
-€8,744
Investment (derived)
+€4,000
Investment in fixed assets (net)
+€4,000
Financing
-€23
Short-term financial debts
-€23
Cash 2025
€8,635
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,689 | €71,228 | +€4,539 | +6.8% |
| Fixed assets | 21/28 | €12,128 | €6,697 | -€5,431 | -44.8% |
| Tangible fixed assets | 22/27 | €11,928 | €6,497 | -€5,431 | -45.5% |
| Plant, machinery and equipment | 23 | €11,928 | €6,497 | -€5,431 | -45.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €54,561 | €64,531 | +€9,970 | +18.3% |
| Stocks and contracts in progress | 3 | €24,627 | €24,627 | = | 0.0% |
| Stocks | 30/36 | €24,627 | €24,627 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,848 | €20,800 | +€8,952 | +75.6% |
| Trade receivables | 40 | €3,222 | €13,208 | +€9,986 | +310% |
| Other amounts receivable | 41 | €8,626 | €7,592 | -€1,034 | -12.0% |
| Cash at bank and in hand | 54/58 | €8,219 | €8,635 | +€416 | +5.1% |
| Deferred charges and accrued income | 490/1 | €9,868 | €10,469 | +€602 | +6.1% |
| Total equity and liabilities | 10/49 | €66,689 | €71,228 | +€4,539 | +6.8% |
| Equity | 10/15 | -€42,915 | -€80,823 | -€37,907 | -88.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €70,028 | €70,028 | = | 0.0% |
| Distributable reserves | 133 | €70,028 | €70,028 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,344 | -€163,251 | -€37,907 | -30.2% |
| Amounts payable | 17/49 | €109,604 | €152,051 | +€42,446 | +38.7% |
| Amounts payable within one year | 42/48 | €97,687 | €148,877 | +€51,191 | +52.4% |
| Financial debts | 43 | €863 | €840 | -€23 | -2.7% |
| Credit institutions | 430/8 | €863 | €840 | -€23 | -2.7% |
| Trade debts | 44 | €13,019 | €15,686 | +€2,666 | +20.5% |
| Suppliers | 440/4 | €13,019 | €15,686 | +€2,666 | +20.5% |
| Taxes, remuneration and social security | 45 | €14,884 | €35,000 | +€20,116 | +135% |
| Taxes | 450/3 | €3,475 | €3,315 | -€159 | -4.6% |
| Remuneration and social security | 454/9 | €11,410 | €31,685 | +€20,275 | +178% |
| Other amounts payable | 47/48 | €68,920 | €97,352 | +€28,432 | +41.3% |
| Accrued charges and deferred income | 492/3 | €11,918 | €3,173 | -€8,744 | -73.4% |
| Non-recurring operating income | 76A | €2,896 | €3,250 | +€354 | +12.2% |
| Remuneration, social security and pensions | 62 | €151,570 | €82,350 | -€69,220 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,231 | €1,431 | -€800 | -35.9% |
| Other operating charges | 640/8 | €2,980 | €6,755 | +€3,775 | +127% |
| Non-recurring operating charges | 66A | €36,729 | - | -€36,729 | |
| Gross operating margin | 9900 | €101,983 | €53,098 | -€48,885 | -47.9% |
| Operating profit (loss) | 9901 | -€91,527 | -€37,438 | +€54,089 | +59.1% |
| Financial income | 75/76B | €1,316 | €23 | -€1,293 | -98.3% |
| Recurring financial income | 75 | €1,316 | €23 | -€1,293 | -98.3% |
| Financial charges | 65/66B | €666 | €491 | -€176 | -26.4% |
| Recurring financial charges | 65 | €666 | €491 | -€176 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€90,877 | -€37,906 | +€52,971 | +58.3% |
| Income taxes | 67/77 | €2 | €2 | -€1 | -35.9% |
| Profit (loss) for the period | 9904 | -€90,880 | -€37,907 | +€52,972 | +58.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€90,880 | -€37,907 | +€52,972 | +58.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 4 November 2026 via checked.be.