ATISH DIAMONDS: what changed
What changed
ATISH DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€51,799
2024 · -€913,701+€861,902
Equity
-€340,227
2024 · -€288,427-€51,799
Cash
€29,847
2024 · €46,658-€16,811
Balance sheet total
€1.2m
2024 · €1.3m-€70,606
Largest movements
Assets
- Receivables within one year -€119,654
down €119,654 (-16.8%), from €710,721 to €591,067
of which Trade receivables: -€117,278
- Deferred charges and accrued income +€69,292
new in 2025: €69,292
- Cash -€16,811
down €16,811 (-36.0%), from €46,658 to €29,847
mainly Deferred charges and accrued income (-€69,292) and Net result for the year (-€51,799)
Equity and liabilities
- Profit (loss) carried forward -€51,799
down €51,799 (-2.0%), from -€2.6m to -€2.6m
- Other debts -€19,381
down €19,381 (-1.2%), from €1.6m to €1.6m
Income statement
- Gross operating margin +€883,907
up €883,907 (+98.1%), from -€900,637 to -€16,730
- Financial charges +€18,645
up €18,645 (+1,007%), from €1,852 to €20,497
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
-€913,701
Gross operating margin
+€883,907
Staff costs
+€3,305
Depreciation
+€163
Other operating charges
-€6,090
Financial income
-€26
Financial charges
-€18,645
Taxes
-€712
Result 2025
-€51,799
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€16,811
Investment
€0
Financing
€0
Cash 2024
€46,658
From operations (derived)
-€16,811
Net result for the year
-€51,799
Depreciation
+€3,434
Receivables within one year
+€119,654
Deferred charges and accrued income
-€69,292
Trade debts
-€1,099
Tax, wage and social debts
+€1,674
Other debts
-€19,381
Cash 2025
€29,847
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,302,178 | €1,231,572 | -€70,606 | -5.4% |
| Fixed assets | 21/28 | €209,830 | €206,396 | -€3,434 | -1.6% |
| Tangible fixed assets | 22/27 | €208,664 | €205,231 | -€3,434 | -1.6% |
| Land and buildings | 22 | €202,237 | €201,536 | -€701 | -0.3% |
| Plant, machinery and equipment | 23 | €752 | €52 | -€700 | -93.1% |
| Furniture and vehicles | 24 | €5,676 | €3,643 | -€2,033 | -35.8% |
| Financial fixed assets | 28 | €1,166 | €1,166 | = | 0.0% |
| Current assets | 29/58 | €1,092,348 | €1,025,176 | -€67,172 | -6.1% |
| Stocks and contracts in progress | 3 | €334,970 | €334,970 | = | 0.0% |
| Stocks | 30/36 | €334,970 | €334,970 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €710,721 | €591,067 | -€119,654 | -16.8% |
| Trade receivables | 40 | €707,749 | €590,472 | -€117,278 | -16.6% |
| Other amounts receivable | 41 | €2,972 | €595 | -€2,376 | -80.0% |
| Cash at bank and in hand | 54/58 | €46,658 | €29,847 | -€16,811 | -36.0% |
| Deferred charges and accrued income | 490/1 | - | €69,292 | +€69,292 | |
| Total equity and liabilities | 10/49 | €1,302,178 | €1,231,572 | -€70,606 | -5.4% |
| Equity | 10/15 | -€288,427 | -€340,227 | -€51,799 | -18.0% |
| Contributions | 10/11 | €2,268,755 | €2,268,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,557,183 | -€2,608,982 | -€51,799 | -2.0% |
| Amounts payable | 17/49 | €1,590,606 | €1,571,799 | -€18,807 | -1.2% |
| Amounts payable within one year | 42/48 | €1,590,606 | €1,571,799 | -€18,807 | -1.2% |
| Trade debts | 44 | €1,419 | €320 | -€1,099 | -77.5% |
| Suppliers | 440/4 | €1,419 | €320 | -€1,099 | -77.5% |
| Taxes, remuneration and social security | 45 | €2,160 | €3,834 | +€1,674 | +77.5% |
| Taxes | 450/3 | €2,160 | €3,834 | +€1,674 | +77.5% |
| Other amounts payable | 47/48 | €1,587,027 | €1,567,645 | -€19,381 | -1.2% |
| Remuneration, social security and pensions | 62 | €3,305 | - | -€3,305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,596 | €3,434 | -€163 | -4.5% |
| Other operating charges | 640/8 | €2,193 | €8,283 | +€6,090 | +278% |
| Gross operating margin | 9900 | -€900,637 | -€16,730 | +€883,907 | +98.1% |
| Operating profit (loss) | 9901 | -€909,732 | -€28,447 | +€881,285 | +96.9% |
| Financial income | 75/76B | €43 | €17 | -€26 | -60.8% |
| Recurring financial income | 75 | €43 | €17 | -€26 | -60.8% |
| Financial charges | 65/66B | €1,852 | €20,497 | +€18,645 | +1,007% |
| Recurring financial charges | 65 | €1,852 | €20,497 | +€18,645 | +1,007% |
| Profit (loss) for the period before taxes | 9903 | -€911,541 | -€48,927 | +€862,614 | +94.6% |
| Income taxes | 67/77 | €2,160 | €2,872 | +€712 | +33.0% |
| Profit (loss) for the period | 9904 | -€913,701 | -€51,799 | +€861,902 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€913,701 | -€51,799 | +€861,902 | +94.3% |
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 6 November 2026 via checked.be.