ULTIMATE 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.
ULTIMATE DIAMONDS
Largest movements
- Cash +€1.4m
up €1.4m (+177%), from €789,969 to €2.2m
mainly Trade debts (+€2.1m) and Receivables within one year (+€922,218)
- Stocks and contracts +€1.3m
up €1.3m (+165%), from €785,202 to €2.1m
- Receivables within one year -€922,218
down €922,218 (-40.5%), from €2.3m to €1.4m
of which Trade receivables: -€941,365
- Trade debts +€2.1m
up €2.1m (+266%), from €791,736 to €2.9m
- Other debts -€337,897
down €337,897 (-11.9%), from €2.8m to €2.5m
- Gross operating margin +€147,397
up €147,397, from -€68,647 to €78,750
- Staff costs +€5,063
up €5,063 (+8.3%), from €60,726 to €65,789
- Financial charges -€3,039
down €3,039 (-29.5%), from €10,291 to €7,253
- Depreciation -€818
down €818 (-7.7%), from €10,643 to €9,826
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 | €4,427,012 | €6,194,266 | +€1.8m | +39.9% |
| Fixed assets | 21/28 | €84,884 | €76,604 | -€8,280 | -9.8% |
| Tangible fixed assets | 22/27 | €82,237 | €73,957 | -€8,280 | -10.1% |
| Land and buildings | 22 | €63,843 | €60,138 | -€3,706 | -5.8% |
| Plant, machinery and equipment | 23 | €9,338 | €8,414 | -€924 | -9.9% |
| Furniture and vehicles | 24 | €9,055 | €5,405 | -€3,650 | -40.3% |
| Financial fixed assets | 28 | €2,647 | €2,647 | = | 0.0% |
| Current assets | 29/58 | €4,342,128 | €6,117,662 | +€1.8m | +40.9% |
| Amounts receivable after more than one year | 29 | €485,000 | €485,000 | = | 0.0% |
| Other amounts receivable | 291 | €485,000 | €485,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €785,202 | €2,082,263 | +€1.3m | +165% |
| Stocks | 30/36 | €785,202 | €2,082,263 | +€1.3m | +165% |
| Amounts receivable within one year | 40/41 | €2,276,800 | €1,354,583 | -€922,218 | -40.5% |
| Trade receivables | 40 | €1,971,592 | €1,030,227 | -€941,365 | -47.7% |
| Other amounts receivable | 41 | €305,208 | €324,356 | +€19,147 | +6.3% |
| Cash at bank and in hand | 54/58 | €789,969 | €2,188,814 | +€1.4m | +177% |
| Deferred charges and accrued income | 490/1 | €5,156 | €7,002 | +€1,846 | +35.8% |
| Total equity and liabilities | 10/49 | €4,427,012 | €6,194,266 | +€1.8m | +39.9% |
| Equity | 10/15 | €744,351 | €750,208 | +€5,857 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,118,185 | €1,118,185 | = | 0.0% |
| Distributable reserves | 133 | €1,118,185 | €1,118,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€392,433 | -€386,576 | +€5,857 | +1.5% |
| Amounts payable | 17/49 | €3,682,661 | €5,444,058 | +€1.8m | +47.8% |
| Amounts payable within one year | 42/48 | €3,682,605 | €5,442,729 | +€1.8m | +47.8% |
| Trade debts | 44 | €791,736 | €2,896,102 | +€2.1m | +266% |
| Suppliers | 440/4 | €791,736 | €2,896,102 | +€2.1m | +266% |
| Taxes, remuneration and social security | 45 | €54,874 | €48,530 | -€6,345 | -11.6% |
| Taxes | 450/3 | €40,015 | €30,973 | -€9,042 | -22.6% |
| Remuneration and social security | 454/9 | €14,859 | €17,557 | +€2,697 | +18.2% |
| Other amounts payable | 47/48 | €2,835,994 | €2,498,097 | -€337,897 | -11.9% |
| Accrued charges and deferred income | 492/3 | €56 | €1,329 | +€1,272 | +2,263% |
| Remuneration, social security and pensions | 62 | €60,726 | €65,789 | +€5,063 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,643 | €9,826 | -€818 | -7.7% |
| Other operating charges | 640/8 | €4,197 | €4,828 | +€631 | +15.0% |
| Gross operating margin | 9900 | -€68,647 | €78,750 | +€147,397 | |
| Operating profit (loss) | 9901 | -€144,214 | -€1,694 | +€142,521 | +98.8% |
| Financial income | 75/76B | €29,482 | €28,886 | -€596 | -2.0% |
| Recurring financial income | 75 | €29,482 | €28,886 | -€596 | -2.0% |
| Financial charges | 65/66B | €10,291 | €7,253 | -€3,039 | -29.5% |
| Recurring financial charges | 65 | €10,291 | €7,253 | -€3,039 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€125,023 | €19,940 | +€144,963 | |
| Income taxes | 67/77 | €14,580 | €14,083 | -€497 | -3.4% |
| Profit (loss) for the period | 9904 | -€139,603 | €5,857 | +€145,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€139,603 | €5,857 | +€145,460 |
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 13 October 2026 via checked.be.