ABHIDIMON: 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
ABHIDIMON
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€830,031
2023 · €289,897-€1.1m
Equity
€9.3m
2023 · €10.1m-€830,031
Cash
€1.2m
2023 · €456,682+€752,970
Balance sheet total
€22.8m
2023 · €24.9m-€2.1m
Largest movements
Assets
- Stocks and contracts -€2.1m
down €2.1m (-13.7%), from €15.1m to €13.0m
- Cash +€752,970
up €752,970 (+164.9%), from €456,682 to €1.2m
mainly Stocks and contracts (+€2.1m) and Receivables within one year (+€742,862)
- Receivables within one year -€742,862
down €742,862 (-8.4%), from €8.9m to €8.1m
of which Trade receivables: -€750,128
Equity and liabilities
- Trade debts -€1.5m
down €1.5m (-45.6%), from €3.3m to €1.8m
- Reserves -€830,031
down €830,031 (-32.1%), from €2.6m to €1.8m
of which Distributable reserves: -€830,031
- Short-term financial debts +€315,118
up €315,118 (+6.7%), from €4.7m to €5.0m
Income statement
- Goods and materials -€6.3m
down €6.3m (-35.6%), from €17.6m to €11.3m
of which Purchases: -€8.0m
- Turnover -€5.8m
down €5.8m (-31.2%), from €18.6m to €12.8m
- Write-downs +€1.4m
new in 2024: €1.4m
- Other operating charges +€487,832
up €487,832 (+4740.6%), from €10,291 to €498,122
- Financial income +€200,625
up €200,625 (+30763.7%), from €652 to €201,277
From the 2023 result to the 2024 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
€289,897
Turnover
-€5.8m
Other operating income
+€17,378
Goods and materials
+€6.3m
Services and other goods
+€7,673
Staff costs
+€7,886
Depreciation
+€431
Write-downs
-€1.4m
Other operating charges
-€487,832
Financial income
+€200,625
Financial charges
+€16,749
Taxes
+€32,390
Result 2024
-€830,031
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€437,852
Investment
€0
Financing
+€315,118
Cash 2023
€456,682
From operations (derived)
+€437,852
Net result for the year
-€830,031
Depreciation
+€34,387
Stocks and contracts
+€2.1m
Receivables within one year
+€742,862
Deferred charges and accrued income
+€751
Trade debts
-€1.5m
Tax, wage and social debts
-€35,581
Other debts
-€23,515
Financing
+€315,118
Short-term financial debts
+€315,118
Cash 2024
€1.2m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,863,033 | €22,774,487 | -€2.1m | -8.4% |
| Fixed assets | 21/28 | €473,847 | €439,460 | -€34,387 | -7.3% |
| Tangible fixed assets | 22/27 | €473,447 | €439,060 | -€34,387 | -7.3% |
| Land and buildings | 22 | €417,301 | €398,913 | -€18,388 | -4.4% |
| Plant, machinery and equipment | 23 | €9,914 | €6,809 | -€3,105 | -31.3% |
| Furniture and vehicles | 24 | €46,232 | €33,338 | -€12,894 | -27.9% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Other financial fixed assets | 284/8 | €400 | €400 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €24,389,186 | €22,335,027 | -€2.1m | -8.4% |
| Stocks and contracts in progress | 3 | €15,063,193 | €12,999,676 | -€2.1m | -13.7% |
| Stocks | 30/36 | €15,063,193 | €12,999,676 | -€2.1m | -13.7% |
| Goods purchased for resale | 34 | €15,063,193 | €12,999,676 | -€2.1m | -13.7% |
| Amounts receivable within one year | 40/41 | €8,860,165 | €8,117,302 | -€742,862 | -8.4% |
| Trade receivables | 40 | €8,860,165 | €8,110,036 | -€750,128 | -8.5% |
| Other amounts receivable | 41 | - | €7,266 | +€7,266 | |
| Cash at bank and in hand | 54/58 | €456,682 | €1,209,653 | +€752,970 | +164.9% |
| Deferred charges and accrued income | 490/1 | €9,146 | €8,396 | -€751 | -8.2% |
| Total equity and liabilities | 10/49 | €24,863,033 | €22,774,487 | -€2.1m | -8.4% |
| Equity | 10/15 | €10,088,422 | €9,258,390 | -€830,031 | -8.2% |
| Contributions | 10/11 | €7,500,000 | €7,500,000 | = | 0.0% |
| Reserves | 13 | €2,588,422 | €1,758,390 | -€830,031 | -32.1% |
| Non-distributable reserves | 130/1 | €546,133 | €546,133 | = | 0.0% |
| Reserves not available under the articles | 1311 | €546,133 | €546,133 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,763 | €8,763 | = | 0.0% |
| Distributable reserves | 133 | €2,033,527 | €1,203,495 | -€830,031 | -40.8% |
| Amounts payable | 17/49 | €14,774,611 | €13,516,097 | -€1.3m | -8.5% |
| Amounts payable within one year | 42/48 | €14,774,611 | €13,516,097 | -€1.3m | -8.5% |
| Financial debts | 43 | €4,699,913 | €5,015,032 | +€315,118 | +6.7% |
| Other loans | 439 | €4,699,913 | €5,015,032 | +€315,118 | +6.7% |
| Trade debts | 44 | €3,323,227 | €1,808,691 | -€1.5m | -45.6% |
| Suppliers | 440/4 | €3,323,227 | €1,808,691 | -€1.5m | -45.6% |
| Taxes, remuneration and social security | 45 | €50,594 | €15,013 | -€35,581 | -70.3% |
| Taxes | 450/3 | €49,190 | €15,013 | -€34,177 | -69.5% |
| Remuneration and social security | 454/9 | €1,404 | €0 | -€1,404 | -100.0% |
| Other amounts payable | 47/48 | €6,700,876 | €6,677,361 | -€23,515 | -0.4% |
| Operating income | 70/76A | €18,609,714 | €12,827,453 | -€5.8m | -31.1% |
| Turnover | 70 | €18,591,921 | €12,792,282 | -€5.8m | -31.2% |
| Other operating income | 74 | €17,793 | €35,171 | +€17,378 | +97.7% |
| Operating charges | 60/66A | €18,012,236 | €13,599,667 | -€4.4m | -24.5% |
| Goods for resale, raw materials and consumables | 60 | €17,601,792 | €11,329,391 | -€6.3m | -35.6% |
| Purchases | 600/8 | €18,614,615 | €10,653,865 | -€8.0m | -42.8% |
| Change in stocks: decrease (increase) | 609 | -€1,012,822 | €675,526 | +€1.7m | |
| Services and other goods | 61 | €357,046 | €349,373 | -€7,673 | -2.1% |
| Remuneration, social security and pensions | 62 | €8,289 | €403 | -€7,886 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,818 | €34,387 | -€431 | -1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,387,991 | +€1.4m | |
| Other operating charges | 640/8 | €10,291 | €498,122 | +€487,832 | +4740.6% |
| Operating profit (loss) | 9901 | €597,479 | -€772,214 | -€1.4m | |
| Financial income | 75/76B | €652 | €201,277 | +€200,625 | +30763.7% |
| Recurring financial income | 75 | €652 | €201,277 | +€200,625 | +30763.7% |
| Other financial income | 752/9 | €652 | €201,277 | +€200,625 | +30763.7% |
| Financial charges | 65/66B | €275,768 | €259,019 | -€16,749 | -6.1% |
| Recurring financial charges | 65 | €275,768 | €259,019 | -€16,749 | -6.1% |
| Debt charges | 650 | €137,741 | €150,135 | +€12,394 | +9.0% |
| Other financial charges | 652/9 | €138,027 | €108,883 | -€29,143 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €322,363 | -€829,955 | -€1.2m | |
| Income taxes | 67/77 | €32,467 | €77 | -€32,390 | -99.8% |
| Taxes | 670/3 | €32,467 | €77 | -€32,390 | -99.8% |
| Profit (loss) for the period | 9904 | €289,897 | -€830,031 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €289,897 | -€830,031 | -€1.1m |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.