ARHAM DIAMONDS: 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
ARHAM DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€132,440
2024 · -€1.3m+€1.1m
Equity
€255,611
2024 · €388,051-€132,440
Cash
€544,123
2024 · €510,021+€34,102
Balance sheet total
€6.8m
2024 · €7.5m-€688,228
Largest movements
Assets
- Receivables within one year -€402,775
down €402,775 (-8.4%), from €4.8m to €4.4m
of which Trade receivables: -€390,251
- Stocks and contracts -€309,521
down €309,521 (-14.5%), from €2.1m to €1.8m
Equity and liabilities
- Trade debts -€577,414
down €577,414 (-8.4%), from €6.9m to €6.3m
- Profit (loss) carried forward -€132,440
down €132,440 (-10.5%), from -€1.3m to -€1.4m
Income statement
- Goods and materials -€10.6m
no longer reported in 2025 (was €10.6m)
of which Purchases: -€12.4m
- Turnover -€9.6m
no longer reported in 2025 (was €9.6m)
- Services and other goods -€158,839
no longer reported in 2025 (was €158,839)
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
-€1.3m
Turnover
-€9.6m
Other operating income
-€2,127
Goods and materials
+€10.6m
Services and other goods
+€158,839
Staff costs
-€7,332
Depreciation
-€620
Other operating charges
-€2,604
Other operating items
-€12,637
Financial income
-€1,579
Financial charges
+€4,767
Taxes
-€1,348
Result 2025
-€132,440
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
+€43,579
Investment
€0
Financing
-€9,477
Cash 2024
€510,021
From operations (derived)
+€43,579
Net result for the year
-€132,440
Depreciation
+€6,927
Receivables after one year
+€2,763
Stocks and contracts
+€309,521
Receivables within one year
+€402,775
Smaller working-capital items
+€238
Trade debts
-€577,414
Tax, wage and social debts
+€31,208
Financing
-€9,477
Debts after one year
-€9,477
Cash 2025
€544,123
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,485,165 | €6,796,938 | -€688,228 | -9.2% |
| Fixed assets | 21/28 | €36,833 | €29,907 | -€6,927 | -18.8% |
| Tangible fixed assets | 22/27 | €36,633 | €29,707 | -€6,927 | -18.9% |
| Plant, machinery and equipment | 23 | €34,639 | €29,013 | -€5,627 | -16.2% |
| Furniture and vehicles | 24 | €1,994 | €694 | -€1,300 | -65.2% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €200 | - | -€200 | |
| Amounts receivable and cash guarantees | 285/8 | €200 | - | -€200 | |
| Current assets | 29/58 | €7,448,332 | €6,767,031 | -€681,301 | -9.1% |
| Amounts receivable after more than one year | 29 | €4,033 | €1,270 | -€2,763 | -68.5% |
| Other amounts receivable | 291 | €4,033 | €1,270 | -€2,763 | -68.5% |
| Stocks and contracts in progress | 3 | €2,129,348 | €1,819,827 | -€309,521 | -14.5% |
| Stocks | 30/36 | €2,129,348 | €1,819,827 | -€309,521 | -14.5% |
| Goods purchased for resale | 34 | €2,129,348 | - | -€2.1m | |
| Amounts receivable within one year | 40/41 | €4,799,857 | €4,397,081 | -€402,775 | -8.4% |
| Trade receivables | 40 | €4,680,463 | €4,290,212 | -€390,251 | -8.3% |
| Other amounts receivable | 41 | €119,394 | €106,869 | -€12,525 | -10.5% |
| Cash at bank and in hand | 54/58 | €510,021 | €544,123 | +€34,102 | +6.7% |
| Deferred charges and accrued income | 490/1 | €5,073 | €4,730 | -€343 | -6.8% |
| Total equity and liabilities | 10/49 | €7,485,165 | €6,796,938 | -€688,228 | -9.2% |
| Equity | 10/15 | €388,051 | €255,611 | -€132,440 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,626,023 | €1,626,023 | = | 0.0% |
| Distributable reserves | 133 | €1,626,023 | €1,626,023 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,256,572 | -€1,389,012 | -€132,440 | -10.5% |
| Amounts payable | 17/49 | €7,097,114 | €6,541,326 | -€555,788 | -7.8% |
| Amounts payable after more than one year | 17 | €81,817 | €72,340 | -€9,477 | -11.6% |
| Financial debts | 170/4 | €81,817 | €72,340 | -€9,477 | -11.6% |
| Other loans | 174 | €81,817 | - | -€81,817 | |
| Amounts payable within one year | 42/48 | €7,011,389 | €6,465,184 | -€546,206 | -7.8% |
| Trade debts | 44 | €6,873,359 | €6,295,945 | -€577,414 | -8.4% |
| Suppliers | 440/4 | €6,873,359 | €6,295,945 | -€577,414 | -8.4% |
| Taxes, remuneration and social security | 45 | €137,616 | €168,824 | +€31,208 | +22.7% |
| Taxes | 450/3 | €128,661 | €158,494 | +€29,833 | +23.2% |
| Remuneration and social security | 454/9 | €8,955 | €10,330 | +€1,375 | +15.4% |
| Other amounts payable | 47/48 | €414 | €414 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,908 | €3,802 | -€105 | -2.7% |
| Operating income | 70/76A | €9,638,412 | - | -€9.6m | |
| Turnover | 70 | €9,636,285 | - | -€9.6m | |
| Other operating income | 74 | €2,127 | - | -€2,127 | |
| Operating charges | 60/66A | €10,836,360 | - | -€10.8m | |
| Goods for resale, raw materials and consumables | 60 | €10,625,059 | - | -€10.6m | |
| Purchases | 600/8 | €12,422,033 | - | -€12.4m | |
| Change in stocks: decrease (increase) | 609 | -€1,796,974 | - | +€1.8m | |
| Services and other goods | 61 | €158,839 | - | -€158,839 | |
| Remuneration, social security and pensions | 62 | €45,261 | €52,593 | +€7,332 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €6,927 | +€620 | +9.8% |
| Other operating charges | 640/8 | €894 | €3,499 | +€2,604 | +291% |
| Gross operating margin | 9900 | - | -€12,637 | -€12,637 | |
| Operating profit (loss) | 9901 | -€1,197,947 | -€75,655 | +€1.1m | +93.7% |
| Financial income | 75/76B | €6,888 | €5,309 | -€1,579 | -22.9% |
| Recurring financial income | 75 | €6,888 | €5,309 | -€1,579 | -22.9% |
| Other financial income | 752/9 | €6,888 | - | -€6,888 | |
| Financial charges | 65/66B | €39,501 | €34,734 | -€4,767 | -12.1% |
| Recurring financial charges | 65 | €39,501 | €34,734 | -€4,767 | -12.1% |
| Debt charges | 650 | €614 | - | -€614 | |
| Other financial charges | 652/9 | €38,886 | - | -€38,886 | |
| Profit (loss) for the period before taxes | 9903 | -€1,230,560 | -€105,080 | +€1.1m | +91.5% |
| Income taxes | 67/77 | €26,012 | €27,360 | +€1,348 | +5.2% |
| Taxes | 670/3 | €26,012 | - | -€26,012 | |
| Profit (loss) for the period | 9904 | -€1,256,572 | -€132,440 | +€1.1m | +89.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,256,572 | -€132,440 | +€1.1m | +89.5% |
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 18 October 2026 via checked.be.