ROSA 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.
ROSA DIAMONDS
Largest movements
- Receivables within one year -€1.2m
down €1.2m (-98.9%), from €1.2m to €13,743
of which Trade receivables: -€1.2m
- Cash -€448,100
down €448,100 (-100.0%), from €448,108 to €8
mainly Trade debts (-€1.2m) and Net result for the year (-€695,188)
- Stocks and contracts -€131,184
down €131,184 (-19.7%), from €666,368 to €535,184
- Trade debts -€1.2m
down €1.2m (-96.4%), from €1.3m to €46,096
- Profit (loss) carried forward -€695,188
down €695,188 (-31.3%), from -€2.2m to -€2.9m
- Debts after one year +€85,106
up €85,106 (+11.1%), from €765,000 to €850,106
- Other debts +€75,875
up €75,875 (+3.6%), from €2.1m to €2.2m
- Gross operating margin -€112,928
down €112,928 (-20.0%), from -€563,434 to -€676,362
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 | €2,336,354 | €557,461 | -€1.8m | -76.1% |
| Fixed assets | 21/28 | €5,799 | €7,627 | +€1,828 | +31.5% |
| Tangible fixed assets | 22/27 | €5,799 | €7,627 | +€1,828 | +31.5% |
| Plant, machinery and equipment | 23 | €4,394 | €3,139 | -€1,255 | -28.6% |
| Furniture and vehicles | 24 | €1,404 | €4,488 | +€3,083 | +220% |
| Current assets | 29/58 | €2,330,556 | €549,835 | -€1.8m | -76.4% |
| Stocks and contracts in progress | 3 | €666,368 | €535,184 | -€131,184 | -19.7% |
| Stocks | 30/36 | €666,368 | €535,184 | -€131,184 | -19.7% |
| Amounts receivable within one year | 40/41 | €1,212,812 | €13,743 | -€1.2m | -98.9% |
| Trade receivables | 40 | €1,212,653 | €6,128 | -€1.2m | -99.5% |
| Other amounts receivable | 41 | €158 | €7,616 | +€7,457 | +4,706% |
| Cash at bank and in hand | 54/58 | €448,108 | €8 | -€448,100 | -100.0% |
| Deferred charges and accrued income | 490/1 | €3,268 | €900 | -€2,368 | -72.5% |
| Total equity and liabilities | 10/49 | €2,336,354 | €557,461 | -€1.8m | -76.1% |
| Equity | 10/15 | -€1,873,329 | -€2,568,517 | -€695,188 | -37.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €331,152 | €331,152 | = | 0.0% |
| Distributable reserves | 133 | €331,152 | €331,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,223,080 | -€2,918,268 | -€695,188 | -31.3% |
| Amounts payable | 17/49 | €4,209,683 | €3,125,978 | -€1.1m | -25.7% |
| Amounts payable after more than one year | 17 | €765,000 | €850,106 | +€85,106 | +11.1% |
| Financial debts | 170/4 | €765,000 | €850,106 | +€85,106 | +11.1% |
| Amounts payable within one year | 42/48 | €3,443,715 | €2,274,873 | -€1.2m | -33.9% |
| Financial debts | 43 | €440 | €1,441 | +€1,002 | +228% |
| Credit institutions | 430/8 | €440 | €1,441 | +€1,002 | +228% |
| Trade debts | 44 | €1,291,541 | €46,096 | -€1.2m | -96.4% |
| Suppliers | 440/4 | €1,291,541 | €46,096 | -€1.2m | -96.4% |
| Taxes, remuneration and social security | 45 | €21,677 | €21,403 | -€274 | -1.3% |
| Taxes | 450/3 | €21,677 | €21,403 | -€274 | -1.3% |
| Other amounts payable | 47/48 | €2,130,057 | €2,205,933 | +€75,875 | +3.6% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,170 | €3,174 | +€1,004 | +46.3% |
| Other operating charges | 640/8 | €1,448 | €1,615 | +€167 | +11.5% |
| Gross operating margin | 9900 | -€563,434 | -€676,362 | -€112,928 | -20.0% |
| Operating profit (loss) | 9901 | -€567,052 | -€681,151 | -€114,099 | -20.1% |
| Financial income | 75/76B | €0 | €4 | +€4 | +18,500% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +18,500% |
| Financial charges | 65/66B | €4,423 | €3,398 | -€1,025 | -23.2% |
| Recurring financial charges | 65 | €4,423 | €3,398 | -€1,025 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€571,474 | -€684,545 | -€113,070 | -19.8% |
| Income taxes | 67/77 | €10,757 | €10,643 | -€114 | -1.1% |
| Profit (loss) for the period | 9904 | -€582,231 | -€695,188 | -€112,957 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€582,231 | -€695,188 | -€112,957 | -19.4% |
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.