LERNER DIAMONDS
ActiveLERNER DIAMONDS has been active since 1988 and the Belgian State Gazette contains no insolvency or warning signals. The 2024 annual accounts show equity of €498k and a net result of €-71k. Equity remains stable across the filed fiscal years (±1.5% per year). Its solvency ranks better than 52% of 9017 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.5% (low).
Checked score
Score 2024
Axes · tick = 2023
Profitability0=
Solvency87▼-10
Growth32=
Stability100
Bankruptcy probability, 12 months
0.5%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €22k at 30 days acceptable
Liquidity ample (current ratio 1.83 against 2.86 in 2023), but 54.5% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Six signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Sector 46
higher
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2024Solvency, return and age of the figures
Solvency
45.5%
Return on assets
-6.4%
Age of the figures
20 mo
raises risk · Persistent losses
Two consecutive loss-making years (2023 and 2024); equity fell accordingly. May indicate structural pressure on profitability.
NBB · annual accounts 2024Net result per financial year
18192021222324
2018 to 2024 · latest year -€71k
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2024 was due by 31-07-2025 and was filed on 03-07-2025, 28 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
28 d early
2023
19 d early
2022
6 d early
2021
30 d late
2020
37 d early
2019
85 d late
← before the deadline
after the deadline →
Financials · fiscal year 2024, abbreviated schema
Equity
€498k▼ 12.4%
2023 · €569k
2018: €584k
2019: €605k
2020: €552k
2021: €602k
2022: €593k
2023: €569k
2018 → 2024
Total assets
€1.09M▲ 4.7%
2023 · €1.05M
2018: €1.50M
2019: €1.52M
2020: €1.38M
2021: €1.68M
2022: €1.56M
2023: €1.05M
2018 → 2024
Net result
€-71k▼ 187%
2023 · €-25k
2018: €64k
2019: €20k
2020: €-53k
2021: €50k
2022: €-8k
2023: €-25k
2018 → 2024
Working capital
€492k▼ 26.4%
2023 · €669k
2018: €693k
2019: €708k
2020: €657k
2021: €727k
2022: €712k
2023: €669k
2018 → 2024
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20202021202220232024Trend
Equity€552k-€602k▲ 9.0%€593k▼ 1.4%€569k▼ 4.1%€498k▼ 12.4%
Operating result€690-€55k▲ 7,931%€-3k€82k€-64k
Net result€-53k-€50k€-8k€-25k▼ 201%€-71k▼ 187%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result turns negative in 2024: a loss of €64k after €82k in 2023, the lowest year so far.
Balance-sheet composition
2024 in colour, 2023 as the grey bar beneath
Assets €1.09M
Fixed assets
€13k▼ 27.9%
Current assets
€1.08M▲ 5.3%
Equity and liabilities €1.09M
Equity
€498k▼ 12.4%
Debt
€596k▲ 25.1%
The debt ratio rises from 45.6% to 54.5%: debt grows while equity shrinks.
Key figures and ratios
EBITDA
€-59k▼
2023 · €87k
Cash flow
€-66k▼
2023 · €-20k
Solvency
45.5%▼
2023 · 54.4%
Current ratio
1.83▼
2023 · 2.86
Quick ratio
1.24▼
2023 · 1.94
Debt / equity
1.20▲
2023 · 0.84
ROE
-14.2%▼
2023 · -4.3%
ROA
-6.4%▼
2023 · -2.4%
Interest coverage
-12.55▼
2023 · 0.84
Debt
€596k▲
2023 · €477k
Debt ≤ 1 year
€590k▲
2023 · €359k
Debt > 1 year
€7k▼
2023 · €118k
Income taxes
€3k▼
2023 · €3k
Staff costs
€14k▼
2023 · €26k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2024 against 2023
Balance sheet
Code20232024
Assets
Total assets20/58€1.05M€1.09M▲
Fixed assets21/28€18k€13k▼
Tangible fixed assets22/27€16k€11k▼
Plant, machinery and equipment23€865€667▼
Furniture and vehicles24€15k€11k▼
Financial fixed assets28€1k€1k=
Current assets29/58€1.03M€1.08M▲
Stocks and contracts in progress3€331k€352k▲
Stocks30/36€331k€352k▲
Amounts receivable within one year40/41€606k€522k▼
Trade receivables40€554k€468k▼
Other amounts receivable41€51k€54k▲
Cash at bank and in hand54/58€91k€206k▲
Deferred charges and accrued income490/1€444€1k▲
Equity and liabilities
Total equity and liabilities10/49€1.05M€1.09M▲
Equity10/15€569k€498k▼
Contributions10/11€19k€19k=
Reserves13€550k€480k▼
Non-distributable reserves130/1€321k€321k=
Reserves not available under the articles1311€321k€321k=
Distributable reserves133€230k€159k▼
Amounts payable17/49€477k€596k▲
Amounts payable after more than one year17€118k€7k▼
Financial debts170/4€11k€7k▼
Other amounts payable178/9€107k-
Amounts payable within one year42/48€359k€590k▲
Current portion of amounts payable after more than one year42€4k€4k▲
Trade debts44€62k€309k▲
Suppliers440/4€62k€309k▲
Taxes, remuneration and social security45€3k€3k▼
Taxes450/3€3k€3k▼
Remuneration and social security454/9€3-
Other amounts payable47/48€290k€274k▼
Income statement
Code20232024
Remuneration, social security and pensions62€26k€14k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€5k€5k=
Other operating charges640/8€1k€2k▲
Gross operating margin9900€115k€-44k▼
Operating profit (loss)9901€82k€-64k▼
Financial income75/76B-€912
Recurring financial income75-€912
Financial charges65/66B€104k€5k▼
Recurring financial charges65€104k€5k▼
Profit (loss) for the period before taxes9903€-22k€-68k▼
Income taxes67/77€3k€3k▼
Profit (loss) for the period9904€-25k€-71k▼
Profit (loss) for the period to be appropriated9905€-25k€-71k▼
Appropriation of the result
Profit (loss) to be appropriated9906€-25k€-71k▼
Transfer from equity791/2€254k€230k▼
Transfer to equity691/2€230k€159k▼
To other reserves6921€230k€159k▼
Social balance
Average headcount (FTE)9087-0.2
The notes to these accounts (7 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2025
03-07
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial
Weakest financial yearnet €-71k
Net result drops to €-71k, the lowest in the series.
12-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
25-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema · 30 days late
2021
31-12
Financial
Back to profitnet €50k
Net result €50k after one loss-making year.
24-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
24-10
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 85 days late
2019
29-08
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 29 days late
2018
31-08
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 31 days late
2017
31-08
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 31 days late
2016
31-08
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 31 days late
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Antwerpen · 1 establishment unit since 1988
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Pelikaanstraat 622018 AntwerpenGround area
50 m²
Parcel 11808H1182/00X017, Flanders. Linked by address, not a title deed.
1 establishment unit
LERNER DIAMONDS BVBA
since 19882.041.156.548
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 11808H1182/00X017 | Flanders | 49 m² | - | - |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
HARDWILL DIAMONDS
BE 0447.257.496
Antwerpen · Eq €506k
Kimberlite Diamond (Belgium)
BE 0831.023.645
Antwerpen · Eq €488k
S.G.I.
BE 0751.988.639
Antwerpen · Eq €510k
DIAMASTER
BE 0862.697.511
Antwerpen · Eq €511k
DEEPDIAM
BE 0824.294.914
Antwerpen · Eq €512k
Of 1,226 companies in sector 46861 we hold annual accounts for 675. 475 are within a factor 10 of this equity.See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company
Founded21-11-1988
Fiscal year end31-12
Activities, NACEBEL
46861Wholesale of diamonds and other precious stones
51561
Sources
Crossroads Bank for EnterprisesNational Bank · 36 filingsAddress and cadastre registers
Data from official sources, last processed on 15-09-2026. Scores and ratios are computed by Checked and are not a credit decision.