UNIQUE 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.
UNIQUE DIAMONDS
Largest movements
- Cash -€135,512
down €135,512 (-68.8%), from €197,062 to €61,550
mainly Net result for the year (-€128,687) and Trade debts (-€70,952)
- Tangible fixed assets -€86,565
down €86,565 (-2.5%), from €3.5m to €3.4m
of which Land and buildings: -€88,201
- Profit (loss) carried forward -€128,687
down €128,687 (-4.0%), from -€3.2m to -€3.3m
- Trade debts -€70,952
down €70,952 (-5.9%), from €1.2m to €1.1m
- Financial charges -€297,017
down €297,017 (-59.4%), from €500,206 to €203,189
- Financial income +€71,614
new in 2025: €71,614
- Gross operating margin -€20,449
down €20,449 (-14.4%), from €141,531 to €121,081
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 | €3,718,605 | €3,496,528 | -€222,077 | -6.0% |
| Fixed assets | 21/28 | €3,518,880 | €3,432,314 | -€86,565 | -2.5% |
| Tangible fixed assets | 22/27 | €3,517,458 | €3,430,893 | -€86,565 | -2.5% |
| Land and buildings | 22 | €3,517,458 | €3,429,257 | -€88,201 | -2.5% |
| Plant, machinery and equipment | 23 | - | €1,636 | +€1,636 | |
| Financial fixed assets | 28 | €1,422 | €1,422 | = | 0.0% |
| Current assets | 29/58 | €199,725 | €64,213 | -€135,512 | -67.8% |
| Cash at bank and in hand | 54/58 | €197,062 | €61,550 | -€135,512 | -68.8% |
| Deferred charges and accrued income | 490/1 | €2,663 | €2,663 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,718,605 | €3,496,528 | -€222,077 | -6.0% |
| Equity | 10/15 | -€2,820,293 | -€2,948,979 | -€128,687 | -4.6% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €69,581 | €69,581 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €67,722 | €67,722 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,189,874 | -€3,318,560 | -€128,687 | -4.0% |
| Amounts payable | 17/49 | €6,538,897 | €6,445,507 | -€93,391 | -1.4% |
| Amounts payable after more than one year | 17 | €5,207,430 | €5,184,992 | -€22,439 | -0.4% |
| Financial debts | 170/4 | €5,205,199 | €5,182,761 | -€22,439 | -0.4% |
| Other amounts payable | 178/9 | €2,231 | €2,231 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,331,467 | €1,260,515 | -€70,952 | -5.3% |
| Trade debts | 44 | €1,202,088 | €1,131,136 | -€70,952 | -5.9% |
| Suppliers | 440/4 | €1,202,088 | €1,131,136 | -€70,952 | -5.9% |
| Other amounts payable | 47/48 | €129,379 | €129,379 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,201 | €88,610 | +€409 | +0.5% |
| Other operating charges | 640/8 | €28,684 | €29,583 | +€899 | +3.1% |
| Gross operating margin | 9900 | €141,531 | €121,081 | -€20,449 | -14.4% |
| Operating profit (loss) | 9901 | €24,646 | €2,888 | -€21,757 | -88.3% |
| Financial income | 75/76B | - | €71,614 | +€71,614 | |
| Recurring financial income | 75 | - | €71,614 | +€71,614 | |
| Financial charges | 65/66B | €500,206 | €203,189 | -€297,017 | -59.4% |
| Recurring financial charges | 65 | €500,206 | €203,189 | -€297,017 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | -€475,560 | -€128,687 | +€346,874 | +72.9% |
| Profit (loss) for the period | 9904 | -€475,560 | -€128,687 | +€346,874 | +72.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€475,560 | -€128,687 | +€346,874 | +72.9% |
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.