ALLURE 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
ALLURE DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€4.7m
2023 · -€5.0m+€261,426
Equity
€4.3m
2023 · €9.0m-€4.7m
Cash
€105,177
2023 · €889,479-€784,302
Balance sheet total
€24.5m
2023 · €28.9m-€4.3m
Largest movements
Assets
- Stocks and contracts -€9.5m
down €9.5m (-50.9%), from €18.7m to €9.2m
- Receivables within one year +€6.0m
up €6.0m (+68.4%), from €8.8m to €14.8m
of which Trade receivables: +€6.0m
- Cash -€784,302
down €784,302 (-88.2%), from €889,479 to €105,177
mainly Receivables within one year (-€6.0m) and Net result for the year (-€4.7m)
Equity and liabilities
- Reserves -€4.7m
down €4.7m (-65.2%), from €7.2m to €2.5m
of which Distributable reserves: -€4.7m
- Trade debts +€430,078
up €430,078 (+2.2%), from €19.5m to €19.9m
Income statement
- Goods and materials -€21.6m
down €21.6m (-49.0%), from €44.2m to €22.5m
of which Purchases: -€34.2m
- Turnover -€21.5m
down €21.5m (-54.2%), from €39.7m to €18.2m
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
-€5.0m
Turnover
-€21.5m
Other operating income
+€215
Goods and materials
+€21.6m
Services and other goods
+€24,124
Staff costs
+€374
Depreciation
+€10,138
Other operating charges
+€348
Other operating items
-€1,244
Financial income
+€148
Financial charges
+€4,038
Taxes
+€98,349
Result 2024
-€4.7m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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
-€727,510
Investment
€0
Financing
-€56,792
Cash 2023
€889,479
From operations (derived)
-€727,510
Net result for the year
-€4.7m
Depreciation
+€50,326
Stocks and contracts
+€9.5m
Receivables within one year
-€6.0m
Smaller working-capital items
-€1,364
Trade debts
+€430,078
Financing
-€56,792
Debts after one year
-€55,266
Current portion of long-term debt
-€1,526
Cash 2024
€105,177
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,851,306 | €24,525,657 | -€4.3m | -15.0% |
| Fixed assets | 21/28 | €456,398 | €406,072 | -€50,326 | -11.0% |
| Tangible fixed assets | 22/27 | €452,118 | €401,792 | -€50,326 | -11.1% |
| Land and buildings | 22 | €357,369 | €324,994 | -€32,375 | -9.1% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €94,749 | €76,798 | -€17,951 | -18.9% |
| Financial fixed assets | 28 | €4,281 | €4,281 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,281 | €4,281 | = | 0.0% |
| Shares | 284 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €281 | €281 | = | 0.0% |
| Current assets | 29/58 | €28,394,908 | €24,119,585 | -€4.3m | -15.1% |
| Stocks and contracts in progress | 3 | €18,705,882 | €9,192,415 | -€9.5m | -50.9% |
| Stocks | 30/36 | €18,705,882 | €9,192,415 | -€9.5m | -50.9% |
| Goods purchased for resale | 34 | €18,705,882 | €9,192,415 | -€9.5m | -50.9% |
| Amounts receivable within one year | 40/41 | €8,799,547 | €14,819,036 | +€6.0m | +68.4% |
| Trade receivables | 40 | €8,795,701 | €14,802,042 | +€6.0m | +68.3% |
| Other amounts receivable | 41 | €3,846 | €16,995 | +€13,149 | +342% |
| Cash at bank and in hand | 54/58 | €889,479 | €105,177 | -€784,302 | -88.2% |
| Deferred charges and accrued income | 490/1 | - | €2,957 | +€2,957 | |
| Total equity and liabilities | 10/49 | €28,851,306 | €24,525,657 | -€4.3m | -15.0% |
| Equity | 10/15 | €9,007,671 | €4,307,143 | -€4.7m | -52.2% |
| Contributions | 10/11 | €1,793,398 | €1,793,398 | = | 0.0% |
| Reserves | 13 | €7,214,273 | €2,513,745 | -€4.7m | -65.2% |
| Non-distributable reserves | 130/1 | €179,340 | €179,340 | = | 0.0% |
| Reserves not available under the articles | 1311 | €179,340 | €179,340 | = | 0.0% |
| Distributable reserves | 133 | €7,034,933 | €2,334,406 | -€4.7m | -66.8% |
| Amounts payable | 17/49 | €19,843,635 | €20,218,514 | +€374,879 | +1.9% |
| Amounts payable after more than one year | 17 | €217,645 | €162,380 | -€55,266 | -25.4% |
| Financial debts | 170/4 | €210,145 | €154,880 | -€55,266 | -26.3% |
| Credit institutions | 173 | €210,145 | €154,880 | -€55,266 | -26.3% |
| Other amounts payable | 178/9 | €7,500 | €7,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,623,490 | €20,053,634 | +€430,145 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €61,597 | €60,071 | -€1,526 | -2.5% |
| Trade debts | 44 | €19,500,574 | €19,930,652 | +€430,078 | +2.2% |
| Suppliers | 440/4 | €19,500,574 | €19,930,652 | +€430,078 | +2.2% |
| Taxes, remuneration and social security | 45 | €60,499 | €61,785 | +€1,286 | +2.1% |
| Taxes | 450/3 | €51,657 | €52,831 | +€1,174 | +2.3% |
| Remuneration and social security | 454/9 | €8,841 | €8,954 | +€113 | +1.3% |
| Other amounts payable | 47/48 | €820 | €1,126 | +€306 | +37.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Operating income | 70/76A | €39,718,709 | €18,198,422 | -€21.5m | -54.2% |
| Turnover | 70 | €39,678,107 | €18,158,849 | -€21.5m | -54.2% |
| Other operating income | 74 | €39,358 | €39,573 | +€215 | +0.5% |
| Non-recurring operating income | 76A | €1,244 | - | -€1,244 | |
| Operating charges | 60/66A | €44,527,214 | €22,848,036 | -€21.7m | -48.7% |
| Goods for resale, raw materials and consumables | 60 | €44,186,865 | €22,542,670 | -€21.6m | -49.0% |
| Purchases | 600/8 | €47,186,933 | €13,029,203 | -€34.2m | -72.4% |
| Change in stocks: decrease (increase) | 609 | -€3,000,068 | €9,513,467 | +€12.5m | |
| Services and other goods | 61 | €202,723 | €178,599 | -€24,124 | -11.9% |
| Remuneration, social security and pensions | 62 | €65,166 | €64,793 | -€374 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,463 | €50,326 | -€10,138 | -16.8% |
| Other operating charges | 640/8 | €11,997 | €11,649 | -€348 | -2.9% |
| Operating profit (loss) | 9901 | -€4,808,505 | -€4,649,615 | +€158,891 | +3.3% |
| Financial income | 75/76B | €0 | €148 | +€148 | +134,700% |
| Recurring financial income | 75 | €0 | €148 | +€148 | +134,700% |
| Income from current assets | 751 | - | €116 | +€116 | |
| Other financial income | 752/9 | €0 | €32 | +€32 | +29,255% |
| Financial charges | 65/66B | €30,774 | €26,737 | -€4,038 | -13.1% |
| Recurring financial charges | 65 | €30,774 | €26,737 | -€4,038 | -13.1% |
| Debt charges | 650 | €15,299 | €13,778 | -€1,521 | -9.9% |
| Other financial charges | 652/9 | €15,476 | €12,959 | -€2,516 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,839,280 | -€4,676,203 | +€163,077 | +3.4% |
| Income taxes | 67/77 | €122,674 | €24,325 | -€98,349 | -80.2% |
| Taxes | 670/3 | €122,674 | €25,000 | -€97,674 | -79.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €675 | +€675 | |
| Profit (loss) for the period | 9904 | -€4,961,954 | -€4,700,528 | +€261,426 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,961,954 | -€4,700,528 | +€261,426 | +5.3% |
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 24 October 2026 via checked.be.