ALISAR GEMS: 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
ALISAR GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€234,427
2024 · €336,742-€571,169
Equity
€8.6m
2024 · €8.6m+€51,288
Cash
€219,413
2024 · €916,464-€697,051
Balance sheet total
€38.1m
2024 · €37.0m+€1.1m
Largest movements
Assets
- Stocks and contracts +€5.4m
up €5.4m (+26.5%), from €20.3m to €25.6m
- Receivables within one year -€3.6m
down €3.6m (-23.6%), from €15.2m to €11.6m
of which Trade receivables: -€3.6m
- Cash -€697,051
down €697,051 (-76.1%), from €916,464 to €219,413
mainly Stocks and contracts (-€5.4m) and Advances received (-€3.4m)
Equity and liabilities
- Trade debts +€4.8m
up €4.8m (+42.4%), from €11.2m to €16.0m
- Advances received -€3.4m
down €3.4m (-20.7%), from €16.6m to €13.2m
Income statement
- Turnover -€11.9m
down €11.9m (-17.2%), from €69.6m to €57.6m
- Goods and materials -€11.7m
down €11.7m (-17.1%), from €68.3m to €56.6m
of which Purchases: -€62.3m
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.
Result 2024
€336,742
Turnover
-€11.9m
Other operating income
+€535
Goods and materials
+€11.7m
Services and other goods
+€21,485
Staff costs
-€77,784
Depreciation
-€6,496
Other operating charges
+€439
Financial income
-€16,154
Financial charges
-€255,398
Other financial items
+€15,495
Taxes
+€22,580
Result 2025
-€234,427
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€945,141
Investment
-€37,624
Financing
+€285,715
Cash 2024
€916,464
From operations (derived)
-€945,141
Net result for the year
-€234,427
Depreciation
+€41,798
Smaller working-capital items
-€21,520
Stocks and contracts
-€5.4m
Receivables within one year
+€3.6m
Trade debts
+€4.8m
Tax, wage and social debts
-€114,597
Advances received
-€3.4m
Other debts
-€168,776
Investment (derived)
-€37,624
Investment in fixed assets (net)
-€37,624
Financing
+€285,715
Contributions, distributions and other
+€285,715
Cash 2025
€219,413
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,031,718 | €38,127,064 | +€1.1m | +3.0% |
| Fixed assets | 21/28 | €594,862 | €590,688 | -€4,174 | -0.7% |
| Tangible fixed assets | 22/27 | €593,505 | €589,331 | -€4,174 | -0.7% |
| Land and buildings | 22 | €567,608 | €545,807 | -€21,801 | -3.8% |
| Plant, machinery and equipment | 23 | €12,984 | €9,600 | -€3,384 | -26.1% |
| Furniture and vehicles | 24 | €12,913 | €33,924 | +€21,011 | +163% |
| Financial fixed assets | 28 | €1,357 | €1,357 | -€0 | 0.0% |
| Other financial fixed assets | 284/8 | €1,357 | €1,357 | -€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,357 | €1,357 | -€0 | 0.0% |
| Current assets | 29/58 | €36,436,857 | €37,536,376 | +€1.1m | +3.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Other amounts receivable | 291 | €25,000 | €35,000 | +€10,000 | +40.0% |
| Stocks and contracts in progress | 3 | €20,277,127 | €25,643,314 | +€5.4m | +26.5% |
| Stocks | 30/36 | €20,277,127 | €25,643,314 | +€5.4m | +26.5% |
| Raw materials and consumables | 30/31 | €20,277,127 | €25,643,314 | +€5.4m | +26.5% |
| Amounts receivable within one year | 40/41 | €15,213,811 | €11,622,966 | -€3.6m | -23.6% |
| Trade receivables | 40 | €15,200,977 | €11,613,408 | -€3.6m | -23.6% |
| Other amounts receivable | 41 | €12,834 | €9,558 | -€3,276 | -25.5% |
| Cash at bank and in hand | 54/58 | €916,464 | €219,413 | -€697,051 | -76.1% |
| Deferred charges and accrued income | 490/1 | €4,455 | €15,683 | +€11,228 | +252% |
| Total equity and liabilities | 10/49 | €37,031,718 | €38,127,064 | +€1.1m | +3.0% |
| Equity | 10/15 | €8,575,848 | €8,627,136 | +€51,288 | +0.6% |
| Contributions | 10/11 | €929,833 | €929,832 | -€1 | 0.0% |
| Reserves | 13 | €7,646,016 | €7,697,304 | +€51,288 | +0.7% |
| Non-distributable reserves | 130/1 | €92,983 | €92,983 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €92,983 | €92,983 | -€0 | 0.0% |
| Distributable reserves | 133 | €7,553,033 | €7,604,321 | +€51,288 | +0.7% |
| Amounts payable | 17/49 | €28,455,870 | €29,499,928 | +€1.0m | +3.7% |
| Amounts payable within one year | 42/48 | €28,454,322 | €29,498,672 | +€1.0m | +3.7% |
| Trade debts | 44 | €11,219,677 | €15,971,808 | +€4.8m | +42.4% |
| Suppliers | 440/4 | €11,219,677 | €15,971,808 | +€4.8m | +42.4% |
| Advances received on contracts in progress | 46 | €16,576,181 | €13,151,773 | -€3.4m | -20.7% |
| Taxes, remuneration and social security | 45 | €371,587 | €256,990 | -€114,597 | -30.8% |
| Taxes | 450/3 | €345,685 | €219,202 | -€126,483 | -36.6% |
| Remuneration and social security | 454/9 | €25,902 | €37,788 | +€11,886 | +45.9% |
| Other amounts payable | 47/48 | €286,877 | €118,101 | -€168,776 | -58.8% |
| Accrued charges and deferred income | 492/3 | €1,548 | €1,256 | -€292 | -18.9% |
| Operating income | 70/76A | €69,580,484 | €57,634,684 | -€11.9m | -17.2% |
| Turnover | 70 | €69,580,484 | €57,634,149 | -€11.9m | -17.2% |
| Other operating income | 74 | - | €535 | +€535 | |
| Operating charges | 60/66A | €69,046,413 | €57,438,305 | -€11.6m | -16.8% |
| Goods for resale, raw materials and consumables | 60 | €68,258,927 | €56,588,463 | -€11.7m | -17.1% |
| Purchases | 600/8 | €62,267,551 | - | -€62.3m | |
| Change in stocks: decrease (increase) | 609 | €5,991,376 | -€5,366,187 | -€11.4m | |
| Services and other goods | 61 | €508,129 | €486,644 | -€21,485 | -4.2% |
| Remuneration, social security and pensions | 62 | €237,467 | €315,251 | +€77,784 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,302 | €41,798 | +€6,496 | +18.4% |
| Other operating charges | 640/8 | €6,588 | €6,149 | -€439 | -6.7% |
| Operating profit (loss) | 9901 | €534,070 | €196,379 | -€337,691 | -63.2% |
| Financial income | 75/76B | €16,154 | - | -€16,154 | |
| Recurring financial income | 75 | €16,154 | €15,495 | -€659 | -4.1% |
| Income from current assets | 751 | €1,116 | - | -€1,116 | |
| Other financial income | 752/9 | €15,038 | €15,495 | +€457 | +3.0% |
| Financial charges | 65/66B | €58,902 | €314,300 | +€255,398 | +434% |
| Recurring financial charges | 65 | €58,902 | €314,300 | +€255,398 | +434% |
| Debt charges | 650 | €12,343 | €22,784 | +€10,441 | +84.6% |
| Other financial charges | 652/9 | €46,559 | €291,516 | +€244,957 | +526% |
| Profit (loss) for the period before taxes | 9903 | €491,323 | -€102,426 | -€593,749 | |
| Income taxes | 67/77 | €154,581 | €132,001 | -€22,580 | -14.6% |
| Taxes | 670/3 | €154,581 | €132,001 | -€22,580 | -14.6% |
| Profit (loss) for the period | 9904 | €336,742 | -€234,427 | -€571,169 | |
| Profit (loss) for the period to be appropriated | 9905 | €336,742 | -€234,427 | -€571,169 |
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 23 October 2026 via checked.be.