NAPOL - 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.
NAPOL - DIAMONDS
Largest movements
- Current investments -€4.3m
down €4.3m (-88.4%), from €4.8m to €561,702
- Cash -€76,161
down €76,161 (-39.1%), from €194,895 to €118,735
mainly Other debts (-€4.3m) and Net result for the year (-€153,165)
- Other debts -€4.3m
down €4.3m (-97.2%), from €4.4m to €121,794
- Profit (loss) carried forward -€153,165
down €153,165 (-16.6%), from €921,147 to €767,981
- Financial income -€398,895
down €398,895 (-92.6%), from €430,636 to €31,741
- Gross operating margin +€143,480
up €143,480 (+87.3%), from -€164,384 to -€20,903
- Financial charges +€92,923
up €92,923 (+134%), from €69,154 to €162,076
- Taxes -€57,408
down €57,408, from €57,408 to -€0
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 | €6,169,481 | €1,760,268 | -€4.4m | -71.5% |
| Fixed assets | 21/28 | €1,520 | €3,740 | +€2,220 | +146% |
| Tangible fixed assets | 22/27 | €488 | €2,708 | +€2,220 | +455% |
| Plant, machinery and equipment | 23 | €488 | €656 | +€168 | +34.5% |
| Furniture and vehicles | 24 | - | €2,052 | +€2,052 | |
| Financial fixed assets | 28 | €1,032 | €1,032 | = | 0.0% |
| Current assets | 29/58 | €6,167,961 | €1,756,527 | -€4.4m | -71.5% |
| Stocks and contracts in progress | 3 | €654,818 | €654,818 | = | 0.0% |
| Stocks | 30/36 | €654,818 | €654,818 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €479,519 | €421,273 | -€58,246 | -12.1% |
| Trade receivables | 40 | €475,358 | €420,298 | -€55,061 | -11.6% |
| Other amounts receivable | 41 | €4,160 | €975 | -€3,185 | -76.6% |
| Current investments | 50/53 | €4,838,728 | €561,702 | -€4.3m | -88.4% |
| Cash at bank and in hand | 54/58 | €194,895 | €118,735 | -€76,161 | -39.1% |
| Total equity and liabilities | 10/49 | €6,169,481 | €1,760,268 | -€4.4m | -71.5% |
| Equity | 10/15 | €1,729,571 | €1,576,406 | -€153,165 | -8.9% |
| Reserves | 13 | €808,425 | €808,425 | = | 0.0% |
| Distributable reserves | 133 | €808,425 | €808,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | €921,147 | €767,981 | -€153,165 | -16.6% |
| Amounts payable | 17/49 | €4,439,909 | €183,862 | -€4.3m | -95.9% |
| Amounts payable within one year | 42/48 | €4,439,909 | €182,395 | -€4.3m | -95.9% |
| Trade debts | 44 | €10,601 | €60,602 | +€50,001 | +472% |
| Suppliers | 440/4 | €10,601 | €60,602 | +€50,001 | +472% |
| Taxes, remuneration and social security | 45 | €57,408 | - | -€57,408 | |
| Taxes | 450/3 | €57,408 | - | -€57,408 | |
| Other amounts payable | 47/48 | €4,371,901 | €121,794 | -€4.3m | -97.2% |
| Accrued charges and deferred income | 492/3 | - | €1,467 | +€1,467 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €809 | +€354 | +78.0% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€164,384 | -€20,903 | +€143,480 | +87.3% |
| Operating profit (loss) | 9901 | -€165,923 | -€22,830 | +€143,093 | +86.2% |
| Financial income | 75/76B | €430,636 | €31,741 | -€398,895 | -92.6% |
| Recurring financial income | 75 | €430,636 | €31,741 | -€398,895 | -92.6% |
| Financial charges | 65/66B | €69,154 | €162,076 | +€92,923 | +134% |
| Recurring financial charges | 65 | €69,154 | €162,076 | +€92,923 | +134% |
| Profit (loss) for the period before taxes | 9903 | €195,559 | -€153,165 | -€348,724 | |
| Income taxes | 67/77 | €57,408 | -€0 | -€57,408 | |
| Profit (loss) for the period | 9904 | €138,151 | -€153,165 | -€291,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €138,151 | -€153,165 | -€291,316 |
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 28 October 2026 via checked.be.