PINKISH 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.
PINKISH DIAMONDS
Largest movements
- Tangible fixed assets -€40,892
down €40,892 (-45.4%), from €90,102 to €49,210
of which Land and buildings: -€67,143
- Stocks and contracts +€31,172
up €31,172 (+25.1%), from €124,322 to €155,495
- Receivables within one year -€7,749
down €7,749 (-42.2%), from €18,361 to €10,613
- Cash -€6,894
down €6,894 (-23.0%), from €30,024 to €23,129
mainly Other debts (-€49,410) and Stocks and contracts (-€31,172)
- Current investments +€4,801
new in 2025: €4,801
- Other debts -€49,410
down €49,410 (-72.3%), from €68,375 to €18,965
- Profit (loss) carried forward +€36,750
up €36,750 (+40.5%), from €90,683 to €127,433
- Tax, wage and social debts +€12,853
up €12,853 (+65.8%), from €19,534 to €32,387
of which Taxes: +€14,814
- Debts after one year -€10,587
no longer reported in 2025 (was €10,587)
- Current portion of long-term debt -€8,791
no longer reported in 2025 (was €8,791)
- Gross operating margin +€48,140
up €48,140 (+134%), from €36,034 to €84,174
- Taxes +€18,705
up €18,705 (+238%), from €7,861 to €26,566
- Other operating charges +€7,550
up €7,550 (+719%), from €1,051 to €8,601
- Financial charges -€4,376
down €4,376 (-69.7%), from €6,278 to €1,902
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 | €263,310 | €243,497 | -€19,812 | -7.5% |
| Fixed assets | 21/28 | €90,102 | €49,210 | -€40,892 | -45.4% |
| Tangible fixed assets | 22/27 | €90,102 | €49,210 | -€40,892 | -45.4% |
| Land and buildings | 22 | €67,143 | - | -€67,143 | |
| Furniture and vehicles | 24 | €22,959 | €49,210 | +€26,252 | +114% |
| Current assets | 29/58 | €173,208 | €194,287 | +€21,079 | +12.2% |
| Stocks and contracts in progress | 3 | €124,322 | €155,495 | +€31,172 | +25.1% |
| Stocks | 30/36 | €124,322 | €155,495 | +€31,172 | +25.1% |
| Amounts receivable within one year | 40/41 | €18,361 | €10,613 | -€7,749 | -42.2% |
| Trade receivables | 40 | €18,361 | €10,613 | -€7,749 | -42.2% |
| Current investments | 50/53 | - | €4,801 | +€4,801 | |
| Cash at bank and in hand | 54/58 | €30,024 | €23,129 | -€6,894 | -23.0% |
| Deferred charges and accrued income | 490/1 | €500 | €250 | -€250 | -50.1% |
| Total equity and liabilities | 10/49 | €263,310 | €243,497 | -€19,812 | -7.5% |
| Equity | 10/15 | €154,488 | €191,238 | +€36,750 | +23.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,805 | €43,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €41,805 | €41,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,683 | €127,433 | +€36,750 | +40.5% |
| Amounts payable | 17/49 | €108,822 | €52,260 | -€56,562 | -52.0% |
| Amounts payable after more than one year | 17 | €10,587 | - | -€10,587 | |
| Financial debts | 170/4 | €10,587 | - | -€10,587 | |
| Amounts payable within one year | 42/48 | €98,234 | €52,260 | -€45,975 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €8,791 | - | -€8,791 | |
| Trade debts | 44 | €1,534 | €908 | -€626 | -40.8% |
| Suppliers | 440/4 | €1,534 | €908 | -€626 | -40.8% |
| Taxes, remuneration and social security | 45 | €19,534 | €32,387 | +€12,853 | +65.8% |
| Taxes | 450/3 | €17,573 | €32,387 | +€14,814 | +84.3% |
| Remuneration and social security | 454/9 | €1,961 | - | -€1,961 | |
| Other amounts payable | 47/48 | €68,375 | €18,965 | -€49,410 | -72.3% |
| Non-recurring operating income | 76A | €7,898 | €103,843 | +€95,946 | +1,215% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,892 | €10,356 | -€536 | -4.9% |
| Other operating charges | 640/8 | €1,051 | €8,601 | +€7,550 | +719% |
| Gross operating margin | 9900 | €36,034 | €84,174 | +€48,140 | +134% |
| Operating profit (loss) | 9901 | €24,091 | €65,217 | +€41,126 | +171% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €6,278 | €1,902 | -€4,376 | -69.7% |
| Recurring financial charges | 65 | €6,278 | €1,902 | -€4,376 | -69.7% |
| Profit (loss) for the period before taxes | 9903 | €17,813 | €63,316 | +€45,502 | +255% |
| Income taxes | 67/77 | €7,861 | €26,566 | +€18,705 | +238% |
| Profit (loss) for the period | 9904 | €9,952 | €36,750 | +€26,797 | +269% |
| Profit (loss) for the period to be appropriated | 9905 | €9,952 | €36,750 | +€26,797 | +269% |
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 27 October 2026 via checked.be.