VAISHALI 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.
VAISHALI DIAMONDS
Largest movements
- Stocks and contracts +€520,406
up €520,406 (+27.6%), from €1.9m to €2.4m
- Cash +€257,245
up €257,245 (+170%), from €151,221 to €408,466
mainly Trade debts (+€576,031) and Receivables within one year (+€120,513)
- Receivables within one year -€120,513
down €120,513 (-7.2%), from €1.7m to €1.6m
of which Trade receivables: -€119,650
- Trade debts +€576,031
up €576,031 (+55.2%), from €1.0m to €1.6m
- Reserves +€93,292
up €93,292 (+3.8%), from €2.4m to €2.5m
- Gross operating margin -€615,475
down €615,475 (-72.0%), from €854,485 to €239,010
- Financial charges +€104,053
up €104,053 (+57.6%), from €180,676 to €284,728
- Financial income +€51,814
up €51,814 (+42.1%), from €123,181 to €174,995
- Taxes -€13,960
down €13,960 (-36.6%), from €38,128 to €24,167
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 | €3,755,409 | €4,401,755 | +€646,346 | +17.2% |
| Fixed assets | 21/28 | €33,351 | €23,181 | -€10,170 | -30.5% |
| Tangible fixed assets | 22/27 | €33,351 | €23,181 | -€10,170 | -30.5% |
| Furniture and vehicles | 24 | €33,351 | €23,181 | -€10,170 | -30.5% |
| Current assets | 29/58 | €3,722,058 | €4,378,574 | +€656,516 | +17.6% |
| Stocks and contracts in progress | 3 | €1,887,349 | €2,407,754 | +€520,406 | +27.6% |
| Stocks | 30/36 | €1,887,349 | €2,407,754 | +€520,406 | +27.6% |
| Amounts receivable within one year | 40/41 | €1,678,521 | €1,558,008 | -€120,513 | -7.2% |
| Trade receivables | 40 | €1,677,016 | €1,557,367 | -€119,650 | -7.1% |
| Other amounts receivable | 41 | €1,505 | €641 | -€864 | -57.4% |
| Cash at bank and in hand | 54/58 | €151,221 | €408,466 | +€257,245 | +170% |
| Deferred charges and accrued income | 490/1 | €4,967 | €4,346 | -€622 | -12.5% |
| Total equity and liabilities | 10/49 | €3,755,409 | €4,401,755 | +€646,346 | +17.2% |
| Equity | 10/15 | €2,444,672 | €2,537,964 | +€93,292 | +3.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,426,122 | €2,519,414 | +€93,292 | +3.8% |
| Distributable reserves | 133 | €2,426,122 | €2,519,414 | +€93,292 | +3.8% |
| Amounts payable | 17/49 | €1,310,737 | €1,863,791 | +€553,054 | +42.2% |
| Amounts payable within one year | 42/48 | €1,310,737 | €1,863,791 | +€553,054 | +42.2% |
| Trade debts | 44 | €1,043,844 | €1,619,875 | +€576,031 | +55.2% |
| Suppliers | 440/4 | €1,043,844 | €1,619,875 | +€576,031 | +55.2% |
| Taxes, remuneration and social security | 45 | €39,666 | €5,695 | -€33,971 | -85.6% |
| Taxes | 450/3 | €39,666 | €5,695 | -€33,971 | -85.6% |
| Other amounts payable | 47/48 | €227,227 | €238,221 | +€10,994 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,170 | €10,170 | = | 0.0% |
| Other operating charges | 640/8 | €2,251 | €1,647 | -€604 | -26.8% |
| Gross operating margin | 9900 | €854,485 | €239,010 | -€615,475 | -72.0% |
| Operating profit (loss) | 9901 | €842,064 | €227,193 | -€614,871 | -73.0% |
| Financial income | 75/76B | €123,181 | €174,995 | +€51,814 | +42.1% |
| Recurring financial income | 75 | €123,181 | €174,995 | +€51,814 | +42.1% |
| Financial charges | 65/66B | €180,676 | €284,728 | +€104,053 | +57.6% |
| Recurring financial charges | 65 | €180,676 | €284,728 | +€104,053 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €784,569 | €117,460 | -€667,110 | -85.0% |
| Income taxes | 67/77 | €38,128 | €24,167 | -€13,960 | -36.6% |
| Profit (loss) for the period | 9904 | €746,442 | €93,292 | -€653,149 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €746,442 | €93,292 | -€653,149 | -87.5% |
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 29 October 2026 via checked.be.