AAYNA DIAM: 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.
What changed
AAYNA DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2023not consecutivefiled annual accounts (NBB)
Net result for the year
€825
2023 · -€11,069+€11,894
Equity
€89,756
2023 · €88,931+€825
Cash
€457,226
2023 · €333,948+€123,278
Balance sheet total
€42.9m
2023 · €44.2m-€1.2m
Largest movements
Assets
- Receivables within one year -€1.6m
down €1.6m (-70.3%), from €2.3m to €674,276
of which Trade receivables: -€1.6m
Equity and liabilities
- Short-term financial debts +€15.3m
new in 2025: €15.3m
- Debts after one year -€13.1m
down €13.1m (-32.6%), from €40.1m to €27.0m
- Trade debts -€3.5m
down €3.5m (-97.3%), from €3.6m to €95,918
Income statement
- Turnover -€3.3m
down €3.3m (-24.5%), from €13.6m to €10.3m
- Goods and materials -€3.1m
down €3.1m (-23.9%), from €13.1m to €9.9m
- Financial charges -€212,457
down €212,457 (-57.6%), from €368,546 to €156,089
From the 2023 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.
Result 2023
-€11,069
Turnover
-€3.3m
Goods and materials
+€3.1m
Services and other goods
+€45,902
Staff costs
-€65,351
Other operating charges
-€57
Financial income
+€22,087
Financial charges
+€212,457
Taxes
-€408
Result 2025
€825
raises the resultlowers the result
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,178,874 | €42,946,327 | -€1.2m | -2.8% |
| Fixed assets | 21/28 | €39,851,500 | €39,851,500 | = | 0.0% |
| Financial fixed assets | 28 | €39,851,500 | €39,851,500 | = | 0.0% |
| Affiliated companies | 280/1 | €39,851,500 | €39,851,500 | = | 0.0% |
| Participating interests | 280 | €39,851,500 | €39,851,500 | = | 0.0% |
| Current assets | 29/58 | €4,327,374 | €3,094,827 | -€1.2m | -28.5% |
| Stocks and contracts in progress | 3 | €1,721,702 | €1,963,325 | +€241,623 | +14.0% |
| Stocks | 30/36 | €1,721,702 | €1,963,325 | +€241,623 | +14.0% |
| Goods purchased for resale | 34 | €1,721,702 | €1,963,325 | +€241,623 | +14.0% |
| Amounts receivable within one year | 40/41 | €2,271,724 | €674,276 | -€1.6m | -70.3% |
| Trade receivables | 40 | €2,270,476 | €674,171 | -€1.6m | -70.3% |
| Other amounts receivable | 41 | €1,248 | €105 | -€1,143 | -91.6% |
| Cash at bank and in hand | 54/58 | €333,948 | €457,226 | +€123,278 | +36.9% |
| Total equity and liabilities | 10/49 | €44,178,874 | €42,946,327 | -€1.2m | -2.8% |
| Equity | 10/15 | €88,931 | €89,756 | +€825 | +0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,069 | -€10,244 | +€825 | +7.5% |
| Amounts payable | 17/49 | €44,089,943 | €42,856,571 | -€1.2m | -2.8% |
| Amounts payable after more than one year | 17 | €40,066,871 | €27,014,823 | -€13.1m | -32.6% |
| Other amounts payable | 178/9 | €40,066,871 | €27,014,823 | -€13.1m | -32.6% |
| Amounts payable within one year | 42/48 | €3,629,519 | €15,366,429 | +€11.7m | +323% |
| Financial debts | 43 | - | €15,251,000 | +€15.3m | |
| Other loans | 439 | - | €15,251,000 | +€15.3m | |
| Trade debts | 44 | €3,590,692 | €95,918 | -€3.5m | -97.3% |
| Suppliers | 440/4 | €3,590,692 | €95,918 | -€3.5m | -97.3% |
| Taxes, remuneration and social security | 45 | €33,088 | €13,772 | -€19,316 | -58.4% |
| Taxes | 450/3 | €32,707 | €5,536 | -€27,171 | -83.1% |
| Remuneration and social security | 454/9 | €381 | €8,236 | +€7,855 | +2,062% |
| Other amounts payable | 47/48 | €5,739 | €5,739 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €393,553 | €475,319 | +€81,766 | +20.8% |
| Operating income | 70/76A | €13,608,892 | €10,276,191 | -€3.3m | -24.5% |
| Turnover | 70 | €13,608,892 | €10,276,191 | -€3.3m | -24.5% |
| Operating charges | 60/66A | €13,221,048 | €10,110,589 | -€3.1m | -23.5% |
| Goods for resale, raw materials and consumables | 60 | €13,076,038 | €9,946,073 | -€3.1m | -23.9% |
| Change in stocks: decrease (increase) | 609 | -€1,721,703 | -€241,623 | +€1.5m | +86.0% |
| Services and other goods | 61 | €136,545 | €90,643 | -€45,902 | -33.6% |
| Remuneration, social security and pensions | 62 | €7,735 | €73,086 | +€65,351 | +845% |
| Other operating charges | 640/8 | €730 | €787 | +€57 | +7.8% |
| Operating profit (loss) | 9901 | €387,844 | €165,602 | -€222,242 | -57.3% |
| Recurring financial income | 75 | €2,243 | €24,330 | +€22,087 | +985% |
| Other financial income | 752/9 | €2,243 | €24,330 | +€22,087 | +985% |
| Financial charges | 65/66B | €368,546 | €156,089 | -€212,457 | -57.6% |
| Recurring financial charges | 65 | €368,546 | €156,089 | -€212,457 | -57.6% |
| Debt charges | 650 | €351,114 | €124,206 | -€226,908 | -64.6% |
| Other financial charges | 652/9 | €17,432 | €31,883 | +€14,451 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €21,541 | €33,843 | +€12,302 | +57.1% |
| Income taxes | 67/77 | €32,610 | €33,018 | +€408 | +1.3% |
| Taxes | 670/3 | €32,610 | €33,018 | +€408 | +1.3% |
| Profit (loss) for the period | 9904 | -€11,069 | €825 | +€11,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,069 | €825 | +€11,894 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.