YAHYA 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.
YAHYA DIAMONDS
Largest movements
- Tangible fixed assets -€3,487
down €3,487 (-12.1%), from €28,920 to €25,433
- Cash -€1,685
down €1,685 (-13.8%), from €12,202 to €10,517
mainly Other debts (-€9,000)
- Other debts -€9,000
down €9,000 (-2.6%), from €350,154 to €341,154
- Profit (loss) carried forward +€3,828
up €3,828 (+0.8%), from -€484,467 to -€480,638
- Other operating charges -€5,179
down €5,179 (-66.8%), from €7,751 to €2,572
- Gross operating margin -€2,847
down €2,847 (-22.2%), from €12,834 to €9,987
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 | €43,386 | €38,215 | -€5,172 | -11.9% |
| Fixed assets | 21/28 | €31,185 | €27,698 | -€3,487 | -11.2% |
| Tangible fixed assets | 22/27 | €28,920 | €25,433 | -€3,487 | -12.1% |
| Land and buildings | 22 | €28,920 | €25,433 | -€3,487 | -12.1% |
| Financial fixed assets | 28 | €2,264 | €2,264 | = | 0.0% |
| Current assets | 29/58 | €12,202 | €10,517 | -€1,685 | -13.8% |
| Cash at bank and in hand | 54/58 | €12,202 | €10,517 | -€1,685 | -13.8% |
| Total equity and liabilities | 10/49 | €43,386 | €38,215 | -€5,172 | -11.9% |
| Equity | 10/15 | -€306,768 | -€302,939 | +€3,828 | +1.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €140,515 | €140,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €116,718 | €116,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €116,718 | €116,718 | = | 0.0% |
| Distributable reserves | 133 | €23,797 | €23,797 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,467 | -€480,638 | +€3,828 | +0.8% |
| Amounts payable | 17/49 | €350,154 | €341,154 | -€9,000 | -2.6% |
| Amounts payable within one year | 42/48 | €350,154 | €341,154 | -€9,000 | -2.6% |
| Other amounts payable | 47/48 | €350,154 | €341,154 | -€9,000 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,487 | €3,487 | = | 0.0% |
| Other operating charges | 640/8 | €7,751 | €2,572 | -€5,179 | -66.8% |
| Gross operating margin | 9900 | €12,834 | €9,987 | -€2,847 | -22.2% |
| Operating profit (loss) | 9901 | €1,596 | €3,928 | +€2,332 | +146% |
| Financial charges | 65/66B | €130 | €100 | -€30 | -22.8% |
| Recurring financial charges | 65 | €130 | €100 | -€30 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €1,467 | €3,828 | +€2,361 | +161% |
| Profit (loss) for the period | 9904 | €1,467 | €3,828 | +€2,361 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €1,467 | €3,828 | +€2,361 | +161% |
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.