ROYAL DIAMOND TOOLS: 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.
ROYAL DIAMOND TOOLS
Largest movements
- Cash +€6,597
up €6,597 (+9.8%), from €67,591 to €74,187
mainly Accrued charges and deferred income (+€5,829) and Net result for the year (+€4,870)
- Receivables within one year +€4,109
up €4,109 (+24.3%), from €16,894 to €21,003
of which Trade receivables: +€3,734
- Accrued charges and deferred income +€5,829
up €5,829 (+91.3%), from €6,382 to €12,211
- Reserves +€4,870
up €4,870 (+8.4%), from €57,697 to €62,566
- Financial income -€11,484
down €11,484 (-85.9%), from €13,362 to €1,878
of which Non-recurring financial income: -€9,773
- Gross operating margin +€2,739
up €2,739 (+26.1%), from €10,500 to €13,239
- Financial charges -€973
down €973 (-12.9%), from €7,567 to €6,594
- Other operating charges +€412
up €412 (+81.5%), from €505 to €917
- Taxes -€286
down €286 (-10.1%), from €2,822 to €2,536
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 | €239,591 | €250,346 | +€10,755 | +4.5% |
| Current assets | 29/58 | €239,591 | €250,346 | +€10,755 | +4.5% |
| Stocks and contracts in progress | 3 | €64,887 | €64,371 | -€516 | -0.8% |
| Stocks | 30/36 | €64,887 | €64,371 | -€516 | -0.8% |
| Amounts receivable within one year | 40/41 | €16,894 | €21,003 | +€4,109 | +24.3% |
| Trade receivables | 40 | €15,195 | €18,929 | +€3,734 | +24.6% |
| Other amounts receivable | 41 | €1,699 | €2,074 | +€375 | +22.1% |
| Current investments | 50/53 | €90,155 | €90,785 | +€630 | +0.7% |
| Cash at bank and in hand | 54/58 | €67,591 | €74,187 | +€6,597 | +9.8% |
| Deferred charges and accrued income | 490/1 | €64 | €0 | -€64 | -100% |
| Total equity and liabilities | 10/49 | €239,591 | €250,346 | +€10,755 | +4.5% |
| Equity | 10/15 | €146,785 | €151,655 | +€4,870 | +3.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €57,697 | €62,566 | +€4,870 | +8.4% |
| Distributable reserves | 133 | €57,697 | €62,566 | +€4,870 | +8.4% |
| Profit (loss) carried forward | 14 | €70,497 | €70,497 | = | 0.0% |
| Amounts payable | 17/49 | €92,806 | €98,691 | +€5,885 | +6.3% |
| Amounts payable within one year | 42/48 | €86,424 | €86,480 | +€57 | +0.1% |
| Trade debts | 44 | €602 | €120 | -€482 | -80.1% |
| Suppliers | 440/4 | €602 | €120 | -€482 | -80.1% |
| Taxes, remuneration and social security | 45 | €3,496 | €2,718 | -€778 | -22.3% |
| Taxes | 450/3 | €3,496 | €2,718 | -€778 | -22.3% |
| Other amounts payable | 47/48 | €82,325 | €83,642 | +€1,317 | +1.6% |
| Accrued charges and deferred income | 492/3 | €6,382 | €12,211 | +€5,829 | +91.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €151 | €200 | +€49 | +32.1% |
| Other operating charges | 640/8 | €505 | €917 | +€412 | +81.5% |
| Gross operating margin | 9900 | €10,500 | €13,239 | +€2,739 | +26.1% |
| Operating profit (loss) | 9901 | €9,843 | €12,122 | +€2,279 | +23.2% |
| Financial income | 75/76B | €13,362 | €1,878 | -€11,484 | -85.9% |
| Recurring financial income | 75 | €3,589 | €1,878 | -€1,711 | -47.7% |
| Non-recurring financial income | 76B | €9,773 | €0 | -€9,773 | -100% |
| Financial charges | 65/66B | €7,567 | €6,594 | -€973 | -12.9% |
| Recurring financial charges | 65 | €7,567 | €6,594 | -€973 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €15,638 | €7,406 | -€8,233 | -52.6% |
| Income taxes | 67/77 | €2,822 | €2,536 | -€286 | -10.1% |
| Profit (loss) for the period | 9904 | €12,817 | €4,870 | -€7,947 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,817 | €4,870 | -€7,947 | -62.0% |
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 24 October 2026 via checked.be.