MANES 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.
MANES DIAMONDS
Largest movements
- Stocks and contracts -€118,613
down €118,613 (-4.8%), from €2.5m to €2.4m
- Cash -€74,336
down €74,336 (-54.9%), from €135,515 to €61,178
mainly Net result for the year (-€141,849) and Other debts (-€68,415)
- Profit (loss) carried forward -€141,849
new in 2025: -€141,849
- Other debts -€68,415
down €68,415 (-97.1%), from €70,462 to €2,047
- Gross operating margin -€253,178
down €253,178, from €123,021 to -€130,157
- Write-downs -€75,182
new in 2025: -€75,182
- Other operating charges +€74,627
up €74,627 (+4,036%), from €1,849 to €76,476
- Financial income -€21,436
down €21,436 (-85.3%), from €25,140 to €3,704
- Financial charges -€18,978
down €18,978 (-79.9%), from €23,758 to €4,780
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 | €2,857,963 | €2,631,479 | -€226,484 | -7.9% |
| Fixed assets | 21/28 | €176,327 | €165,441 | -€10,885 | -6.2% |
| Tangible fixed assets | 22/27 | €164,505 | €163,619 | -€885 | -0.5% |
| Plant, machinery and equipment | 23 | €107,298 | €100,880 | -€6,418 | -6.0% |
| Furniture and vehicles | 24 | €57,207 | €62,740 | +€5,533 | +9.7% |
| Financial fixed assets | 28 | €11,822 | €1,822 | -€10,000 | -84.6% |
| Current assets | 29/58 | €2,681,636 | €2,466,038 | -€215,599 | -8.0% |
| Stocks and contracts in progress | 3 | €2,485,225 | €2,366,612 | -€118,613 | -4.8% |
| Stocks | 30/36 | €2,485,225 | €2,366,612 | -€118,613 | -4.8% |
| Amounts receivable within one year | 40/41 | €51,251 | €27,491 | -€23,760 | -46.4% |
| Trade receivables | 40 | €47,165 | €25,635 | -€21,531 | -45.6% |
| Other amounts receivable | 41 | €4,086 | €1,857 | -€2,229 | -54.6% |
| Cash at bank and in hand | 54/58 | €135,515 | €61,178 | -€74,336 | -54.9% |
| Deferred charges and accrued income | 490/1 | €9,645 | €10,756 | +€1,110 | +11.5% |
| Total equity and liabilities | 10/49 | €2,857,963 | €2,631,479 | -€226,484 | -7.9% |
| Equity | 10/15 | €2,519,857 | €2,378,007 | -€141,849 | -5.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,501,265 | €2,501,265 | = | 0.0% |
| Distributable reserves | 133 | €2,501,265 | €2,501,265 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€141,849 | -€141,849 | |
| Amounts payable | 17/49 | €338,107 | €253,472 | -€84,635 | -25.0% |
| Amounts payable after more than one year | 17 | €185,000 | €185,000 | = | 0.0% |
| Financial debts | 170/4 | €185,000 | €185,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €153,107 | €68,472 | -€84,635 | -55.3% |
| Trade debts | 44 | €72,705 | €63,956 | -€8,749 | -12.0% |
| Suppliers | 440/4 | €72,705 | €63,956 | -€8,749 | -12.0% |
| Taxes, remuneration and social security | 45 | €9,940 | €2,468 | -€7,471 | -75.2% |
| Taxes | 450/3 | €9,940 | €2,468 | -€7,471 | -75.2% |
| Other amounts payable | 47/48 | €70,462 | €2,047 | -€68,415 | -97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,064 | €7,771 | -€293 | -3.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€75,182 | -€75,182 | |
| Other operating charges | 640/8 | €1,849 | €76,476 | +€74,627 | +4,036% |
| Gross operating margin | 9900 | €123,021 | -€130,157 | -€253,178 | |
| Operating profit (loss) | 9901 | €113,109 | -€139,222 | -€252,330 | |
| Financial income | 75/76B | €25,140 | €3,704 | -€21,436 | -85.3% |
| Recurring financial income | 75 | €25,140 | €3,704 | -€21,436 | -85.3% |
| Financial charges | 65/66B | €23,758 | €4,780 | -€18,978 | -79.9% |
| Recurring financial charges | 65 | €23,758 | €4,780 | -€18,978 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | €114,490 | -€140,297 | -€254,788 | |
| Income taxes | 67/77 | €8,921 | €1,552 | -€7,369 | -82.6% |
| Profit (loss) for the period | 9904 | €105,569 | -€141,849 | -€247,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €105,569 | -€141,849 | -€247,418 |
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 19 October 2026 via checked.be.