N.N. 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.
N.N. DIAMONDS
Largest movements
- Stocks and contracts -€202,978
down €202,978 (-32.2%), from €629,436 to €426,458
- Receivables within one year +€98,329
up €98,329 (+55.6%), from €176,897 to €275,226
of which Trade receivables: +€74,111
- Cash -€35,504
down €35,504 (-45.7%), from €77,709 to €42,205
mainly Receivables within one year (-€98,329) and Net result for the year (-€89,051)
- Reserves -€89,051
down €89,051 (-57.2%), from €155,700 to €66,649
of which Distributable reserves: -€89,051
- Other debts -€57,506
down €57,506 (-45.3%), from €127,041 to €69,535
- Tax, wage and social debts +€13,243
up €13,243 (+179%), from €7,383 to €20,626
- Gross operating margin -€43,471
down €43,471 (-110%), from -€39,623 to -€83,094
- Financial income -€2,033
down €2,033 (-94.5%), from €2,151 to €117
- Financial charges -€1,098
down €1,098 (-25.1%), from €4,368 to €3,270
- Other operating charges -€900
down €900 (-82.9%), from €1,086 to €186
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 | €887,092 | €748,616 | -€138,476 | -15.6% |
| Fixed assets | 21/28 | €2,706 | €4,514 | +€1,808 | +66.8% |
| Tangible fixed assets | 22/27 | €1,161 | €2,969 | +€1,808 | +156% |
| Plant, machinery and equipment | 23 | €281 | €263 | -€18 | -6.5% |
| Furniture and vehicles | 24 | €879 | €2,706 | +€1,826 | +208% |
| Financial fixed assets | 28 | €1,545 | €1,545 | = | 0.0% |
| Current assets | 29/58 | €884,387 | €744,103 | -€140,284 | -15.9% |
| Stocks and contracts in progress | 3 | €629,436 | €426,458 | -€202,978 | -32.2% |
| Stocks | 30/36 | €629,436 | €426,458 | -€202,978 | -32.2% |
| Amounts receivable within one year | 40/41 | €176,897 | €275,226 | +€98,329 | +55.6% |
| Trade receivables | 40 | €176,874 | €250,985 | +€74,111 | +41.9% |
| Other amounts receivable | 41 | €23 | €24,241 | +€24,218 | +104,841% |
| Cash at bank and in hand | 54/58 | €77,709 | €42,205 | -€35,504 | -45.7% |
| Deferred charges and accrued income | 490/1 | €345 | €213 | -€132 | -38.2% |
| Total equity and liabilities | 10/49 | €887,092 | €748,616 | -€138,476 | -15.6% |
| Equity | 10/15 | €746,360 | €657,309 | -€89,051 | -11.9% |
| Contributions | 10/11 | €590,660 | €590,660 | = | 0.0% |
| Reserves | 13 | €155,700 | €66,649 | -€89,051 | -57.2% |
| Non-distributable reserves | 130/1 | €2,926 | €2,926 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,926 | €2,926 | = | 0.0% |
| Distributable reserves | 133 | €152,774 | €63,723 | -€89,051 | -58.3% |
| Amounts payable | 17/49 | €140,733 | €91,307 | -€49,425 | -35.1% |
| Amounts payable within one year | 42/48 | €140,733 | €91,307 | -€49,425 | -35.1% |
| Trade debts | 44 | €6,309 | €1,146 | -€5,162 | -81.8% |
| Suppliers | 440/4 | €6,309 | €1,146 | -€5,162 | -81.8% |
| Taxes, remuneration and social security | 45 | €7,383 | €20,626 | +€13,243 | +179% |
| Taxes | 450/3 | €7,383 | €20,626 | +€13,243 | +179% |
| Other amounts payable | 47/48 | €127,041 | €69,535 | -€57,506 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €520 | €1,070 | +€550 | +106% |
| Other operating charges | 640/8 | €1,086 | €186 | -€900 | -82.9% |
| Gross operating margin | 9900 | -€39,623 | -€83,094 | -€43,471 | -110% |
| Operating profit (loss) | 9901 | -€41,228 | -€84,350 | -€43,121 | -105% |
| Financial income | 75/76B | €2,151 | €117 | -€2,033 | -94.5% |
| Recurring financial income | 75 | €2,151 | €117 | -€2,033 | -94.5% |
| Financial charges | 65/66B | €4,368 | €3,270 | -€1,098 | -25.1% |
| Recurring financial charges | 65 | €4,368 | €3,270 | -€1,098 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,446 | -€87,502 | -€44,056 | -101% |
| Income taxes | 67/77 | €1,696 | €1,548 | -€147 | -8.7% |
| Profit (loss) for the period | 9904 | -€45,142 | -€89,051 | -€43,909 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,142 | -€89,051 | -€43,909 | -97.3% |
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 25 October 2026 via checked.be.