RABBI 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.
RABBI DIAMONDS
Largest movements
- Cash -€177,993
down €177,993 (-23.2%), from €766,798 to €588,804
mainly Net result for the year (-€71,345) and Current portion of long-term debt (-€64,491)
- Current investments +€57,510
up €57,510 (+14.9%), from €385,803 to €443,313
- Stocks and contracts -€57,441
down €57,441 (-17.0%), from €338,111 to €280,670
- Receivables within one year +€34,113
up €34,113 (+152%), from €22,423 to €56,536
of which Trade receivables: +€29,576
- Profit (loss) carried forward -€71,345
down €71,345 (-58.5%), from -€121,931 to -€193,276
- Current portion of long-term debt -€64,491
no longer reported in 2025 (was €64,491)
- Gross operating margin -€387,535
down €387,535, from €288,991 to -€98,544
- Financial income +€4,891
up €4,891 (+17.0%), from €28,806 to €33,697
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 | €1,514,973 | €1,370,656 | -€144,317 | -9.5% |
| Fixed assets | 21/28 | €520 | €162 | -€358 | -68.9% |
| Tangible fixed assets | 22/27 | €520 | €162 | -€358 | -68.9% |
| Plant, machinery and equipment | 23 | €520 | €162 | -€358 | -68.9% |
| Current assets | 29/58 | €1,514,453 | €1,370,494 | -€143,960 | -9.5% |
| Stocks and contracts in progress | 3 | €338,111 | €280,670 | -€57,441 | -17.0% |
| Stocks | 30/36 | €338,111 | €280,670 | -€57,441 | -17.0% |
| Amounts receivable within one year | 40/41 | €22,423 | €56,536 | +€34,113 | +152% |
| Trade receivables | 40 | €10,917 | €40,493 | +€29,576 | +271% |
| Other amounts receivable | 41 | €11,506 | €16,043 | +€4,537 | +39.4% |
| Current investments | 50/53 | €385,803 | €443,313 | +€57,510 | +14.9% |
| Cash at bank and in hand | 54/58 | €766,798 | €588,804 | -€177,993 | -23.2% |
| Deferred charges and accrued income | 490/1 | €1,319 | €1,170 | -€149 | -11.3% |
| Total equity and liabilities | 10/49 | €1,514,973 | €1,370,656 | -€144,317 | -9.5% |
| Equity | 10/15 | €1,079,160 | €1,007,816 | -€71,345 | -6.6% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €1,114,329 | €1,114,329 | = | 0.0% |
| Distributable reserves | 133 | €1,114,329 | €1,114,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€121,931 | -€193,276 | -€71,345 | -58.5% |
| Amounts payable | 17/49 | €435,813 | €362,840 | -€72,973 | -16.7% |
| Amounts payable within one year | 42/48 | €435,768 | €362,840 | -€72,928 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €64,491 | - | -€64,491 | |
| Trade debts | 44 | €4,852 | €965 | -€3,887 | -80.1% |
| Suppliers | 440/4 | €4,852 | €965 | -€3,887 | -80.1% |
| Taxes, remuneration and social security | 45 | €4,670 | €121 | -€4,549 | -97.4% |
| Taxes | 450/3 | €1,605 | €121 | -€1,484 | -92.5% |
| Remuneration and social security | 454/9 | €3,065 | - | -€3,065 | |
| Other amounts payable | 47/48 | €361,755 | €361,755 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €45 | - | -€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €358 | = | 0.0% |
| Other operating charges | 640/8 | €1,171 | €1,267 | +€96 | +8.2% |
| Gross operating margin | 9900 | €288,991 | -€98,544 | -€387,535 | |
| Operating profit (loss) | 9901 | €287,463 | -€100,168 | -€387,631 | |
| Financial income | 75/76B | €28,806 | €33,697 | +€4,891 | +17.0% |
| Recurring financial income | 75 | €28,806 | €33,697 | +€4,891 | +17.0% |
| Financial charges | 65/66B | €4,153 | €4,182 | +€30 | +0.7% |
| Recurring financial charges | 65 | €4,153 | €4,182 | +€30 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €312,116 | -€70,654 | -€382,769 | |
| Income taxes | 67/77 | €942 | €691 | -€250 | -26.6% |
| Profit (loss) for the period | 9904 | €311,174 | -€71,345 | -€382,519 | |
| Profit (loss) for the period to be appropriated | 9905 | €311,174 | -€71,345 | -€382,519 |
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 31 October 2026 via checked.be.