ZG 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.
ZG DIAMONDS
Largest movements
- Receivables within one year -€3,955
down €3,955 (-27.6%), from €14,351 to €10,396
of which Trade receivables: -€3,814
- Cash -€2,004
down €2,004 (-99.6%), from €2,011 to €8
mainly Net result for the year (-€10,619) and Deferred charges and accrued income (-€2)
- Financial fixed assets -€1,550
no longer reported in 2025 (was €1,550)
- Profit (loss) carried forward -€10,619
down €10,619 (-27.8%), from -€38,242 to -€48,862
- Other debts +€2,362
up €2,362 (+5.9%), from €40,360 to €42,721
- Trade debts +€750
up €750 (+4.7%), from €15,855 to €16,605
- Write-downs +€3,814
new in 2025: €3,814
- Gross operating margin +€2,035
up €2,035 (+23.3%), from -€8,728 to -€6,693
- Other operating charges -€449
down €449 (-78.9%), from €569 to €120
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 | €17,972 | €10,465 | -€7,507 | -41.8% |
| Fixed assets | 21/28 | €1,550 | - | -€1,550 | |
| Financial fixed assets | 28 | €1,550 | - | -€1,550 | |
| Current assets | 29/58 | €16,422 | €10,465 | -€5,957 | -36.3% |
| Amounts receivable within one year | 40/41 | €14,351 | €10,396 | -€3,955 | -27.6% |
| Trade receivables | 40 | €13,981 | €10,167 | -€3,814 | -27.3% |
| Other amounts receivable | 41 | €370 | €229 | -€141 | -38.2% |
| Cash at bank and in hand | 54/58 | €2,011 | €8 | -€2,004 | -99.6% |
| Deferred charges and accrued income | 490/1 | €59 | €61 | +€2 | +3.1% |
| Total equity and liabilities | 10/49 | €17,972 | €10,465 | -€7,507 | -41.8% |
| Equity | 10/15 | -€38,242 | -€48,862 | -€10,619 | -27.8% |
| Profit (loss) carried forward | 14 | -€38,242 | -€48,862 | -€10,619 | -27.8% |
| Amounts payable | 17/49 | €56,214 | €59,326 | +€3,112 | +5.5% |
| Amounts payable within one year | 42/48 | €56,214 | €59,326 | +€3,112 | +5.5% |
| Trade debts | 44 | €15,855 | €16,605 | +€750 | +4.7% |
| Suppliers | 440/4 | €15,855 | €16,605 | +€750 | +4.7% |
| Other amounts payable | 47/48 | €40,360 | €42,721 | +€2,362 | +5.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,814 | +€3,814 | |
| Other operating charges | 640/8 | €569 | €120 | -€449 | -78.9% |
| Gross operating margin | 9900 | -€8,728 | -€6,693 | +€2,035 | +23.3% |
| Operating profit (loss) | 9901 | -€9,297 | -€10,627 | -€1,330 | -14.3% |
| Financial income | 75/76B | €19 | €8 | -€11 | -59.9% |
| Recurring financial income | 75 | €19 | €8 | -€11 | -59.9% |
| Financial charges | 65/66B | €0 | €0 | -€0 | -43.3% |
| Recurring financial charges | 65 | €0 | €0 | -€0 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,278 | -€10,619 | -€1,341 | -14.5% |
| Profit (loss) for the period | 9904 | -€9,278 | -€10,619 | -€1,341 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,278 | -€10,619 | -€1,341 | -14.5% |
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 25 October 2026 via checked.be.