Rosy Blue: what changed
What changed
Rosy Blue
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€2.9m
2024 · €2.7m+€219,934
Equity
€55.5m
2024 · €52.6m+€2.9m
Cash
€15.2m
2024 · €11.6m+€3.6m
Balance sheet total
€157.4m
2024 · €154.9m+€2.5m
Largest movements
Assets
- Cash +€3.6m
up €3.6m (+31.0%), from €11.6m to €15.2m
mainly Short-term financial debts (+€5.2m) and Net result for the year (+€2.9m)
- Current investments -€2.0m
down €2.0m (-15.4%), from €13.3m to €11.2m
Equity and liabilities
- Trade debts -€5.6m
down €5.6m (-35.8%), from €15.6m to €10.0m
- Short-term financial debts +€5.2m
up €5.2m (+45.8%), from €11.3m to €16.5m
- Profit (loss) carried forward +€2.9m
up €2.9m (+14.2%), from €20.4m to €23.4m
Income statement
- Goods and materials -€14.6m
down €14.6m (-2.0%), from €711.0m to €696.5m
- Turnover -€14.5m
down €14.5m (-2.0%), from €711.1m to €696.6m
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
€2.7m
Turnover
-€14.5m
Other operating income
+€2.0m
Goods and materials
+€14.6m
Services and other goods
-€800,542
Staff costs
-€332,756
Depreciation
-€24,491
Write-downs
-€766,743
Other operating charges
+€135,192
Other operating items
-€935
Financial income
+€398,460
Financial charges
-€454,025
Taxes
-€28,422
Result 2025
€2.9m
raises the resultlowers the resultnot broken down further in the accounts
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
-€3.3m
Investment
+€1.8m
Financing
+€5.2m
Cash 2024
€11.6m
From operations (derived)
-€3.3m
Net result for the year
+€2.9m
Depreciation
+€422,581
Stocks and contracts
-€263,278
Receivables within one year
-€769,163
Deferred charges and accrued income
-€94,454
Trade debts
-€5.6m
Tax, wage and social debts
+€40,092
Investment (derived)
+€1.8m
Investment in fixed assets (net)
-€282,749
Current investments
+€2.0m
Financing
+€5.2m
Current portion of long-term debt
-€20,507
Short-term financial debts
+€5.2m
Not broken down
+€4
Cash 2025
€15.2m
brings cash intakes cash outdifference in the filed balance sheets themselves
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,886,270 | €157,425,842 | +€2.5m | +1.6% |
| Fixed assets | 21/28 | €4,416,157 | €4,276,324 | -€139,833 | -3.2% |
| Intangible fixed assets | 21 | €61,148 | €43,816 | -€17,332 | -28.3% |
| Tangible fixed assets | 22/27 | €4,102,069 | €3,978,861 | -€123,208 | -3.0% |
| Land and buildings | 22 | €3,633,894 | €3,475,119 | -€158,775 | -4.4% |
| Plant, machinery and equipment | 23 | €143,488 | €124,018 | -€19,470 | -13.6% |
| Furniture and vehicles | 24 | €119,103 | €104,900 | -€14,203 | -11.9% |
| Other tangible fixed assets | 26 | €205,585 | €274,824 | +€69,239 | +33.7% |
| Financial fixed assets | 28 | €252,939 | €253,647 | +€708 | +0.3% |
| Companies linked by participating interests | 282/3 | €244,956 | €244,956 | = | 0.0% |
| Participating interests | 282 | €244,956 | €244,956 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,983 | €8,691 | +€708 | +8.9% |
| Amounts receivable and cash guarantees | 285/8 | €7,983 | €8,691 | +€708 | +8.9% |
| Current assets | 29/58 | €150,470,113 | €153,149,519 | +€2.7m | +1.8% |
| Stocks and contracts in progress | 3 | €502,737 | €766,015 | +€263,278 | +52.4% |
| Stocks | 30/36 | €502,737 | €766,015 | +€263,278 | +52.4% |
| Goods purchased for resale | 34 | €502,737 | €766,015 | +€263,278 | +52.4% |
| Amounts receivable within one year | 40/41 | €124,746,933 | €125,516,096 | +€769,163 | +0.6% |
| Trade receivables | 40 | €49,659,503 | €67,519,770 | +€17.9m | +36.0% |
| Other amounts receivable | 41 | €75,087,430 | €57,996,326 | -€17.1m | -22.8% |
| Current investments | 50/53 | €13,261,690 | €11,225,000 | -€2.0m | -15.4% |
| Other investments | 51/53 | €13,261,690 | €11,225,000 | -€2.0m | -15.4% |
| Cash at bank and in hand | 54/58 | €11,577,998 | €15,167,200 | +€3.6m | +31.0% |
| Deferred charges and accrued income | 490/1 | €380,754 | €475,208 | +€94,454 | +24.8% |
| Total equity and liabilities | 10/49 | €154,886,270 | €157,425,842 | +€2.5m | +1.6% |
| Equity | 10/15 | €52,633,833 | €55,546,732 | +€2.9m | +5.5% |
| Contributions | 10/11 | €29,264,976 | €29,264,976 | = | 0.0% |
| Capital | 10 | €29,264,976 | €29,264,976 | = | 0.0% |
| Issued capital | 100 | €29,264,976 | €29,264,976 | = | 0.0% |
| Reserves | 13 | €2,926,498 | €2,926,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,926,498 | €2,926,498 | = | 0.0% |
| Legal reserve | 130 | €2,926,498 | €2,926,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,442,359 | €23,355,258 | +€2.9m | +14.2% |
| Amounts payable | 17/49 | €102,252,437 | €101,879,110 | -€373,327 | -0.4% |
| Amounts payable after more than one year | 17 | €75,036,511 | €75,036,511 | = | 0.0% |
| Financial debts | 170/4 | €75,036,511 | €75,036,511 | = | 0.0% |
| Subordinated loans | 170 | €75,036,511 | €75,036,511 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,215,926 | €26,842,600 | -€373,326 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €20,507 | - | -€20,507 | |
| Financial debts | 43 | €11,326,615 | €16,518,284 | +€5.2m | +45.8% |
| Credit institutions | 430/8 | €11,326,615 | €16,518,284 | +€5.2m | +45.8% |
| Trade debts | 44 | €15,597,924 | €10,013,342 | -€5.6m | -35.8% |
| Suppliers | 440/4 | €15,597,924 | €10,013,342 | -€5.6m | -35.8% |
| Taxes, remuneration and social security | 45 | €270,881 | €310,973 | +€40,092 | +14.8% |
| Remuneration and social security | 454/9 | €270,881 | €310,973 | +€40,092 | +14.8% |
| Operating income | 70/76A | €730,298,778 | €717,835,080 | -€12.5m | -1.7% |
| Turnover | 70 | €711,052,134 | €696,566,737 | -€14.5m | -2.0% |
| Other operating income | 74 | €19,223,857 | €21,246,494 | +€2.0m | +10.5% |
| Non-recurring operating income | 76A | €22,786 | €21,849 | -€937 | -4.1% |
| Operating charges | 60/66A | €720,722,777 | €707,955,158 | -€12.8m | -1.8% |
| Goods for resale, raw materials and consumables | 60 | €711,008,822 | €696,451,866 | -€14.6m | -2.0% |
| Change in stocks: decrease (increase) | 609 | -€499,060 | -€263,279 | +€235,781 | +47.2% |
| Services and other goods | 61 | €7,054,482 | €7,855,024 | +€800,542 | +11.3% |
| Remuneration, social security and pensions | 62 | €2,559,595 | €2,892,351 | +€332,756 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398,090 | €422,581 | +€24,491 | +6.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€498,098 | €268,645 | +€766,743 | |
| Other operating charges | 640/8 | €199,884 | €64,692 | -€135,192 | -67.6% |
| Operating profit (loss) | 9901 | €9,576,001 | €9,879,922 | +€303,921 | +3.2% |
| Recurring financial income | 75 | €392,997 | €791,457 | +€398,460 | +101% |
| Income from current assets | 751 | €198,239 | €296,955 | +€98,716 | +49.8% |
| Other financial income | 752/9 | €194,758 | €494,502 | +€299,744 | +154% |
| Financial charges | 65/66B | €6,762,654 | €7,216,679 | +€454,025 | +6.7% |
| Recurring financial charges | 65 | €6,762,654 | €7,216,679 | +€454,025 | +6.7% |
| Debt charges | 650 | €5,816,584 | €6,535,593 | +€719,009 | +12.4% |
| Other financial charges | 652/9 | €946,071 | €681,086 | -€264,985 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €3,206,344 | €3,454,700 | +€248,356 | +7.7% |
| Income taxes | 67/77 | €513,379 | €541,801 | +€28,422 | +5.5% |
| Taxes | 670/3 | €513,379 | €541,801 | +€28,422 | +5.5% |
| Profit (loss) for the period | 9904 | €2,692,965 | €2,912,899 | +€219,934 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,692,965 | €2,912,899 | +€219,934 | +8.2% |
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 2 November 2026 via checked.be.