AR GOLD & DIAMOND: what changed
What changed
AR GOLD & DIAMOND
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€3,125
2024 · €1,411+€1,714
Equity
€970
2024 · -€2,155+€3,125
Cash
-
not filed
Balance sheet total
€84,382
2024 · €87,132-€2,750
Largest movements
Assets
- Receivables within one year -€1,500
down €1,500 (-42.2%), from €3,559 to €2,059
- Tangible fixed assets -€1,250
down €1,250 (-2.9%), from €42,878 to €41,628
Equity and liabilities
- Other debts -€6,224
down €6,224 (-14.3%), from €43,659 to €37,435
- Profit (loss) carried forward +€3,125
up €3,125 (+8.3%), from -€37,614 to -€34,489
Income statement
- Gross operating margin +€1,735
up €1,735 (+49.2%), from €3,525 to €5,259
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,411
Gross operating margin
+€1,735
Other operating charges
-€21
Result 2025
€3,125
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,132 | €84,382 | -€2,750 | -3.2% |
| Fixed assets | 21/28 | €43,403 | €42,153 | -€1,250 | -2.9% |
| Tangible fixed assets | 22/27 | €42,878 | €41,628 | -€1,250 | -2.9% |
| Land and buildings | 22 | €42,878 | €41,628 | -€1,250 | -2.9% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €43,729 | €42,229 | -€1,500 | -3.4% |
| Stocks and contracts in progress | 3 | €40,170 | €40,170 | = | 0.0% |
| Stocks | 30/36 | €40,170 | €40,170 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,559 | €2,059 | -€1,500 | -42.2% |
| Trade receivables | 40 | €3,559 | €2,059 | -€1,500 | -42.2% |
| Total equity and liabilities | 10/49 | €87,132 | €84,382 | -€2,750 | -3.2% |
| Equity | 10/15 | -€2,155 | €970 | +€3,125 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €15,860 | €15,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,614 | -€34,489 | +€3,125 | +8.3% |
| Amounts payable | 17/49 | €89,287 | €83,412 | -€5,875 | -6.6% |
| Amounts payable within one year | 42/48 | €89,287 | €83,412 | -€5,875 | -6.6% |
| Trade debts | 44 | €45,628 | €45,977 | +€349 | +0.8% |
| Suppliers | 440/4 | €45,628 | €45,977 | +€349 | +0.8% |
| Other amounts payable | 47/48 | €43,659 | €37,435 | -€6,224 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €1,250 | = | 0.0% |
| Other operating charges | 640/8 | €864 | €885 | +€21 | +2.4% |
| Gross operating margin | 9900 | €3,525 | €5,259 | +€1,735 | +49.2% |
| Operating profit (loss) | 9901 | €1,411 | €3,125 | +€1,714 | +121% |
| Profit (loss) for the period before taxes | 9903 | €1,411 | €3,125 | +€1,714 | +121% |
| Profit (loss) for the period | 9904 | €1,411 | €3,125 | +€1,714 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €1,411 | €3,125 | +€1,714 | +121% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.