YASHVI 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.
YASHVI DIAMONDS
Largest movements
- Stocks and contracts +€10.4m
up €10.4m (+418%), from €2.5m to €12.8m
- Receivables within one year +€3.2m
up €3.2m (+130%), from €2.5m to €5.6m
of which Trade receivables: +€3.2m
- Trade debts +€13.7m
up €13.7m (+297%), from €4.6m to €18.3m
- Gross operating margin -€193,835
down €193,835 (-50.6%), from €383,095 to €189,260
- Staff costs -€101,896
down €101,896 (-46.0%), from €221,718 to €119,822
- Financial charges -€93,084
down €93,084 (-91.7%), from €101,546 to €8,462
- Taxes +€6,471
up €6,471 (+21.5%), from €30,040 to €36,511
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 | €5,482,644 | €19,188,247 | +€13.7m | +250% |
| Fixed assets | 21/28 | €506,337 | €493,787 | -€12,550 | -2.5% |
| Tangible fixed assets | 22/27 | €506,337 | €493,787 | -€12,550 | -2.5% |
| Land and buildings | 22 | €504,672 | €492,854 | -€11,818 | -2.3% |
| Plant, machinery and equipment | 23 | €1,665 | €933 | -€732 | -44.0% |
| Current assets | 29/58 | €4,976,307 | €18,694,460 | +€13.7m | +276% |
| Stocks and contracts in progress | 3 | €2,479,567 | €12,848,941 | +€10.4m | +418% |
| Stocks | 30/36 | €2,479,567 | €12,848,941 | +€10.4m | +418% |
| Amounts receivable within one year | 40/41 | €2,452,220 | €5,641,759 | +€3.2m | +130% |
| Trade receivables | 40 | €2,432,223 | €5,614,629 | +€3.2m | +131% |
| Other amounts receivable | 41 | €19,996 | €27,130 | +€7,134 | +35.7% |
| Cash at bank and in hand | 54/58 | €42,878 | €200,188 | +€157,310 | +367% |
| Deferred charges and accrued income | 490/1 | €1,642 | €3,572 | +€1,929 | +117% |
| Total equity and liabilities | 10/49 | €5,482,644 | €19,188,247 | +€13.7m | +250% |
| Equity | 10/15 | €788,426 | €794,555 | +€6,129 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €768,426 | €774,555 | +€6,129 | +0.8% |
| Distributable reserves | 133 | €768,426 | €774,555 | +€6,129 | +0.8% |
| Amounts payable | 17/49 | €4,694,218 | €18,393,692 | +€13.7m | +292% |
| Amounts payable within one year | 42/48 | €4,694,174 | €18,390,215 | +€13.7m | +292% |
| Trade debts | 44 | €4,620,476 | €18,336,692 | +€13.7m | +297% |
| Suppliers | 440/4 | €4,620,476 | €18,336,692 | +€13.7m | +297% |
| Taxes, remuneration and social security | 45 | €63,198 | €43,023 | -€20,175 | -31.9% |
| Taxes | 450/3 | €35,560 | €34,124 | -€1,436 | -4.0% |
| Remuneration and social security | 454/9 | €27,638 | €8,900 | -€18,738 | -67.8% |
| Other amounts payable | 47/48 | €10,500 | €10,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €44 | €3,477 | +€3,432 | +7,735% |
| Non-recurring operating income | 76A | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | €221,718 | €119,822 | -€101,896 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,826 | €12,550 | -€3,276 | -20.7% |
| Other operating charges | 640/8 | €8,302 | €6,861 | -€1,440 | -17.4% |
| Gross operating margin | 9900 | €383,095 | €189,260 | -€193,835 | -50.6% |
| Operating profit (loss) | 9901 | €137,250 | €50,027 | -€87,223 | -63.6% |
| Financial income | 75/76B | €532 | €1,075 | +€543 | +102% |
| Recurring financial income | 75 | €532 | €1,075 | +€543 | +102% |
| Financial charges | 65/66B | €101,546 | €8,462 | -€93,084 | -91.7% |
| Recurring financial charges | 65 | €101,546 | €8,462 | -€93,084 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €36,236 | €42,640 | +€6,404 | +17.7% |
| Income taxes | 67/77 | €30,040 | €36,511 | +€6,471 | +21.5% |
| Profit (loss) for the period | 9904 | €6,196 | €6,129 | -€67 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,196 | €6,129 | -€67 | -1.1% |
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 31 October 2026 via checked.be.