SEMPRE LUCENTE 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.
SEMPRE LUCENTE DIAMONDS
Largest movements
- Cash -€153,663
down €153,663 (-46.9%), from €327,887 to €174,223
mainly Stocks and contracts (-€124,206) and Tax, wage and social debts (-€68,870)
- Stocks and contracts +€124,206
up €124,206 (+14.2%), from €875,411 to €999,617
- Receivables within one year +€46,428
up €46,428 (+13.1%), from €355,743 to €402,171
of which Trade receivables: +€44,406
- Tangible fixed assets +€26,509
up €26,509 (+169%), from €15,709 to €42,218
of which Furniture and vehicles: +€15,397
- Trade debts +€103,471
up €103,471 (+13.8%), from €748,659 to €852,130
- Tax, wage and social debts -€68,870
down €68,870 (-82.2%), from €83,807 to €14,937
- Gross operating margin -€245,669
down €245,669 (-88.2%), from €278,475 to €32,806
- Taxes -€24,382
down €24,382 (-65.3%), from €37,360 to €12,978
- Financial income -€10,109
down €10,109 (-96.0%), from €10,535 to €426
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 | €1,575,000 | €1,621,480 | +€46,480 | +3.0% |
| Fixed assets | 21/28 | €15,959 | €45,468 | +€29,509 | +185% |
| Tangible fixed assets | 22/27 | €15,709 | €42,218 | +€26,509 | +169% |
| Furniture and vehicles | 24 | €11,965 | €27,363 | +€15,397 | +129% |
| Other tangible fixed assets | 26 | €3,744 | €14,855 | +€11,111 | +297% |
| Financial fixed assets | 28 | €250 | €3,250 | +€3,000 | +1,200% |
| Current assets | 29/58 | €1,559,041 | €1,576,012 | +€16,971 | +1.1% |
| Stocks and contracts in progress | 3 | €875,411 | €999,617 | +€124,206 | +14.2% |
| Stocks | 30/36 | €875,411 | €999,617 | +€124,206 | +14.2% |
| Amounts receivable within one year | 40/41 | €355,743 | €402,171 | +€46,428 | +13.1% |
| Trade receivables | 40 | €355,743 | €400,149 | +€44,406 | +12.5% |
| Other amounts receivable | 41 | - | €2,022 | +€2,022 | |
| Cash at bank and in hand | 54/58 | €327,887 | €174,223 | -€153,663 | -46.9% |
| Total equity and liabilities | 10/49 | €1,575,000 | €1,621,480 | +€46,480 | +3.0% |
| Equity | 10/15 | €722,582 | €734,210 | +€11,628 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €703,982 | €715,610 | +€11,628 | +1.7% |
| Distributable reserves | 133 | €703,982 | €715,610 | +€11,628 | +1.7% |
| Amounts payable | 17/49 | €852,418 | €887,270 | +€34,851 | +4.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €851,272 | €887,270 | +€35,997 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €748,659 | €852,130 | +€103,471 | +13.8% |
| Suppliers | 440/4 | €748,659 | €852,130 | +€103,471 | +13.8% |
| Taxes, remuneration and social security | 45 | €83,807 | €14,937 | -€68,870 | -82.2% |
| Taxes | 450/3 | €83,807 | €14,937 | -€68,870 | -82.2% |
| Other amounts payable | 47/48 | €18,807 | €20,203 | +€1,397 | +7.4% |
| Accrued charges and deferred income | 492/3 | €1,146 | €0 | -€1,146 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €3,338 | +€2,315 | +226% |
| Other operating charges | 640/8 | €569 | €1,206 | +€637 | +112% |
| Gross operating margin | 9900 | €278,475 | €32,806 | -€245,669 | -88.2% |
| Operating profit (loss) | 9901 | €276,883 | €28,262 | -€248,621 | -89.8% |
| Financial income | 75/76B | €10,535 | €426 | -€10,109 | -96.0% |
| Recurring financial income | 75 | €10,535 | €426 | -€10,109 | -96.0% |
| Financial charges | 65/66B | €3,444 | €4,082 | +€638 | +18.5% |
| Recurring financial charges | 65 | €3,444 | €4,082 | +€638 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €283,974 | €24,606 | -€259,368 | -91.3% |
| Income taxes | 67/77 | €37,360 | €12,978 | -€24,382 | -65.3% |
| Profit (loss) for the period | 9904 | €246,615 | €11,628 | -€234,986 | -95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €246,615 | €11,628 | -€234,986 | -95.3% |
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 19 October 2026 via checked.be.