OSESRA DIAMONDS: what changed
OSESRA DIAMONDS
Largest movements
- Stocks and contracts -€1.1m
down €1.1m (-50.1%), from €2.3m to €1.1m
- Cash +€746,535
up €746,535 (+56.1%), from €1.3m to €2.1m
mainly Stocks and contracts (+€1.1m) and Receivables within one year (+€300,326)
- Receivables within one year -€300,326
down €300,326 (-56.4%), from €532,140 to €231,814
of which Trade receivables: -€309,819
- Receivables after one year -€125,000
no longer reported in 2025 (was €125,000)
- Trade debts -€880,631
down €880,631 (-99.6%), from €884,016 to €3,386
- Gross operating margin +€11,327
up €11,327 (+24.7%), from €45,794 to €57,120
- Taxes +€3,963
up €3,963 (+21.5%), from €18,405 to €22,368
- Financial income +€2,080
up €2,080 (+6.3%), from €33,264 to €35,344
- Financial charges -€970
down €970 (-7.8%), from €12,443 to €11,472
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,590,016 | €3,730,716 | -€859,300 | -18.7% |
| Fixed assets | 21/28 | €316,471 | €280,125 | -€36,346 | -11.5% |
| Tangible fixed assets | 22/27 | €316,471 | €280,125 | -€36,346 | -11.5% |
| Land and buildings | 22 | €216,321 | €210,402 | -€5,919 | -2.7% |
| Plant, machinery and equipment | 23 | €100,150 | €69,722 | -€30,427 | -30.4% |
| Current assets | 29/58 | €4,273,545 | €3,450,591 | -€822,954 | -19.3% |
| Amounts receivable after more than one year | 29 | €125,000 | - | -€125,000 | |
| Other amounts receivable | 291 | €125,000 | - | -€125,000 | |
| Stocks and contracts in progress | 3 | €2,285,627 | €1,141,465 | -€1.1m | -50.1% |
| Stocks | 30/36 | €2,285,627 | €1,141,465 | -€1.1m | -50.1% |
| Amounts receivable within one year | 40/41 | €532,140 | €231,814 | -€300,326 | -56.4% |
| Trade receivables | 40 | €508,796 | €198,977 | -€309,819 | -60.9% |
| Other amounts receivable | 41 | €23,344 | €32,837 | +€9,493 | +40.7% |
| Cash at bank and in hand | 54/58 | €1,330,778 | €2,077,313 | +€746,535 | +56.1% |
| Total equity and liabilities | 10/49 | €4,590,016 | €3,730,716 | -€859,300 | -18.7% |
| Equity | 10/15 | €3,687,816 | €3,704,363 | +€16,547 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,669,216 | €3,685,763 | +€16,547 | +0.5% |
| Distributable reserves | 133 | €3,669,216 | €3,685,763 | +€16,547 | +0.5% |
| Amounts payable | 17/49 | €902,200 | €26,353 | -€875,847 | -97.1% |
| Amounts payable within one year | 42/48 | €902,200 | €26,353 | -€875,847 | -97.1% |
| Trade debts | 44 | €884,016 | €3,386 | -€880,631 | -99.6% |
| Suppliers | 440/4 | €884,016 | €3,386 | -€880,631 | -99.6% |
| Taxes, remuneration and social security | 45 | €13,057 | €17,841 | +€4,784 | +36.6% |
| Taxes | 450/3 | €13,057 | €17,841 | +€4,784 | +36.6% |
| Other amounts payable | 47/48 | €5,127 | €5,127 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,346 | €36,346 | = | 0.0% |
| Other operating charges | 640/8 | €5,866 | €5,730 | -€136 | -2.3% |
| Gross operating margin | 9900 | €45,794 | €57,120 | +€11,327 | +24.7% |
| Operating profit (loss) | 9901 | €3,581 | €15,044 | +€11,462 | +320% |
| Financial income | 75/76B | €33,264 | €35,344 | +€2,080 | +6.3% |
| Recurring financial income | 75 | €33,264 | €35,344 | +€2,080 | +6.3% |
| Financial charges | 65/66B | €12,443 | €11,472 | -€970 | -7.8% |
| Recurring financial charges | 65 | €12,443 | €11,472 | -€970 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €24,403 | €38,915 | +€14,512 | +59.5% |
| Income taxes | 67/77 | €18,405 | €22,368 | +€3,963 | +21.5% |
| Profit (loss) for the period | 9904 | €5,998 | €16,547 | +€10,549 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €5,998 | €16,547 | +€10,549 | +176% |
Next steps
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.