ORSINI DIAMONDS: what changed
What changed
ORSINI DIAMONDS
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €846,818+€322,106
Equity
€1.5m
2024 · €1.4m+€168,924
Cash
€1.1m
2024 · €486,266+€600,504
Balance sheet total
€2.6m
2024 · €2.1m+€496,461
Largest movements
Assets
- Cash +€600,504
up €600,504 (+123%), from €486,266 to €1.1m
mainly Net result for the year (+€1.2m) and Trade debts (+€173,614)
- Receivables within one year -€140,899
down €140,899 (-47.1%), from €298,854 to €157,955
of which Trade receivables: -€82,650
- Stocks and contracts +€62,607
up €62,607 (+5.4%), from €1.2m to €1.2m
- Tangible fixed assets -€31,048
down €31,048 (-29.1%), from €106,673 to €75,625
of which Furniture and vehicles: -€18,633
Equity and liabilities
- Trade debts +€173,614
up €173,614 (+225%), from €77,093 to €250,707
- Reserves +€168,924
up €168,924 (+12.8%), from €1.3m to €1.5m
of which Distributable reserves: +€168,924
- Tax, wage and social debts +€107,604
up €107,604 (+385%), from €27,982 to €135,585
of which Taxes: +€105,353
- Other debts +€73,237
up €73,237 (+13.4%), from €545,000 to €618,237
- Debts after one year -€27,260
down €27,260 (-85.6%), from €31,837 to €4,577
Income statement
- Gross operating margin +€445,219
up €445,219 (+31.7%), from €1.4m to €1.8m
- Taxes +€124,874
up €124,874 (+46.7%), from €267,222 to €392,096
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
€846,818
Gross operating margin
+€445,219
Staff costs
-€12,934
Depreciation
+€7,312
Other operating charges
+€298
Financial income
+€3,506
Financial charges
+€3,579
Taxes
-€124,874
Result 2025
€1.2m
raises the resultlowers the result
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
+€1.6m
Investment
-€4,794
Financing
-€1.0m
Cash 2024
€486,266
From operations (derived)
+€1.6m
Net result for the year
+€1.2m
Depreciation
+€38,346
Stocks and contracts
-€62,607
Receivables within one year
+€140,899
Deferred charges and accrued income
-€7,800
Trade debts
+€173,614
Tax, wage and social debts
+€107,604
Other debts
+€73,237
Investment (derived)
-€4,794
Investment in fixed assets (net)
-€4,794
Financing
-€1.0m
Debts after one year
-€27,260
Current portion of long-term debt
+€343
Contributions, distributions and other
-€1.0m
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,074,943 | €2,571,404 | +€496,461 | +23.9% |
| Fixed assets | 21/28 | €116,687 | €83,136 | -€33,552 | -28.8% |
| Intangible fixed assets | 21 | €10,014 | €7,511 | -€2,504 | -25.0% |
| Tangible fixed assets | 22/27 | €106,673 | €75,625 | -€31,048 | -29.1% |
| Plant, machinery and equipment | 23 | €15,433 | €3,560 | -€11,873 | -76.9% |
| Furniture and vehicles | 24 | €86,705 | €68,072 | -€18,633 | -21.5% |
| Other tangible fixed assets | 26 | €4,535 | €3,993 | -€541 | -11.9% |
| Current assets | 29/58 | €1,958,256 | €2,488,268 | +€530,013 | +27.1% |
| Stocks and contracts in progress | 3 | €1,153,824 | €1,216,431 | +€62,607 | +5.4% |
| Stocks | 30/36 | €1,153,824 | €1,216,431 | +€62,607 | +5.4% |
| Amounts receivable within one year | 40/41 | €298,854 | €157,955 | -€140,899 | -47.1% |
| Trade receivables | 40 | €223,733 | €141,083 | -€82,650 | -36.9% |
| Other amounts receivable | 41 | €75,121 | €16,872 | -€58,249 | -77.5% |
| Cash at bank and in hand | 54/58 | €486,266 | €1,086,770 | +€600,504 | +123% |
| Deferred charges and accrued income | 490/1 | €19,312 | €27,112 | +€7,800 | +40.4% |
| Total equity and liabilities | 10/49 | €2,074,943 | €2,571,404 | +€496,461 | +23.9% |
| Equity | 10/15 | €1,366,114 | €1,535,038 | +€168,924 | +12.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,316,114 | €1,485,038 | +€168,924 | +12.8% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €1,311,114 | €1,480,038 | +€168,924 | +12.9% |
| Amounts payable | 17/49 | €708,829 | €1,036,366 | +€327,537 | +46.2% |
| Amounts payable after more than one year | 17 | €31,837 | €4,577 | -€27,260 | -85.6% |
| Financial debts | 170/4 | €31,837 | €4,577 | -€27,260 | -85.6% |
| Amounts payable within one year | 42/48 | €676,992 | €1,031,789 | +€354,797 | +52.4% |
| Current portion of amounts payable after more than one year | 42 | €26,917 | €27,260 | +€343 | +1.3% |
| Trade debts | 44 | €77,093 | €250,707 | +€173,614 | +225% |
| Suppliers | 440/4 | €77,093 | €250,707 | +€173,614 | +225% |
| Taxes, remuneration and social security | 45 | €27,982 | €135,585 | +€107,604 | +385% |
| Taxes | 450/3 | - | €105,353 | +€105,353 | |
| Remuneration and social security | 454/9 | €27,982 | €30,232 | +€2,250 | +8.0% |
| Other amounts payable | 47/48 | €545,000 | €618,237 | +€73,237 | +13.4% |
| Remuneration, social security and pensions | 62 | €219,226 | €232,160 | +€12,934 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,658 | €38,346 | -€7,312 | -16.0% |
| Other operating charges | 640/8 | €14,851 | €14,553 | -€298 | -2.0% |
| Gross operating margin | 9900 | €1,404,400 | €1,849,619 | +€445,219 | +31.7% |
| Operating profit (loss) | 9901 | €1,124,664 | €1,564,559 | +€439,896 | +39.1% |
| Financial income | 75/76B | €2,070 | €5,575 | +€3,506 | +169% |
| Recurring financial income | 75 | €2,070 | €5,575 | +€3,506 | +169% |
| Financial charges | 65/66B | €12,693 | €9,114 | -€3,579 | -28.2% |
| Recurring financial charges | 65 | €12,693 | €9,114 | -€3,579 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €1,114,040 | €1,561,020 | +€446,980 | +40.1% |
| Income taxes | 67/77 | €267,222 | €392,096 | +€124,874 | +46.7% |
| Profit (loss) for the period | 9904 | €846,818 | €1,168,924 | +€322,106 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €846,818 | €1,168,924 | +€322,106 | +38.0% |
Next steps
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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 3 November 2026 via checked.be.