ATLAS GEMS: what changed
What changed
ATLAS GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€139,954
2024 · -€28,965-€110,989
Equity
-€426,231
2024 · -€286,277-€139,954
Cash
€829
2024 · €286+€543
Balance sheet total
€315,655
2024 · €518,290-€202,635
Largest movements
Assets
- Receivables within one year -€176,590
down €176,590 (-64.2%), from €275,010 to €98,419
of which Trade receivables: -€166,433
- Stocks and contracts -€26,588
down €26,588 (-11.6%), from €229,543 to €202,955
Equity and liabilities
- Profit (loss) carried forward -€139,954
down €139,954 (-32.6%), from -€428,765 to -€568,719
- Debts after one year -€55,746
down €55,746 (-11.6%), from €481,278 to €425,532
- Other debts -€7,285
down €7,285 (-2.3%), from €323,288 to €316,004
Income statement
- Write-downs +€166,433
new in 2025: €166,433
- Financial income +€42,572
up €42,572 (+116%), from €36,802 to €79,374
- Financial charges -€22,597
down €22,597 (-36.3%), from €62,322 to €39,725
- Other operating charges +€82
up €82 (+42.5%), from €193 to €275
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
-€28,965
Gross operating margin
-€18
Write-downs
-€166,433
Other operating charges
-€82
Other operating items
-€9,626
Financial income
+€42,572
Financial charges
+€22,597
Result 2025
-€139,954
raises the resultlowers the resultnot broken down further in the accounts
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
+€56,290
Investment
€0
Financing
-€55,746
Cash 2024
€286
From operations (derived)
+€56,290
Net result for the year
-€139,954
Stocks and contracts
+€26,588
Receivables within one year
+€176,590
Trade debts
+€350
Other debts
-€7,285
Financing
-€55,746
Debts after one year
-€55,746
Cash 2025
€829
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €518,290 | €315,655 | -€202,635 | -39.1% |
| Fixed assets | 21/28 | €13,451 | €13,451 | = | 0.0% |
| Financial fixed assets | 28 | €13,451 | €13,451 | = | 0.0% |
| Current assets | 29/58 | €504,839 | €302,204 | -€202,635 | -40.1% |
| Stocks and contracts in progress | 3 | €229,543 | €202,955 | -€26,588 | -11.6% |
| Stocks | 30/36 | €229,543 | €202,955 | -€26,588 | -11.6% |
| Amounts receivable within one year | 40/41 | €275,010 | €98,419 | -€176,590 | -64.2% |
| Trade receivables | 40 | €166,433 | €0 | -€166,433 | -100% |
| Other amounts receivable | 41 | €108,576 | €98,419 | -€10,157 | -9.4% |
| Cash at bank and in hand | 54/58 | €286 | €829 | +€543 | +190% |
| Total equity and liabilities | 10/49 | €518,290 | €315,655 | -€202,635 | -39.1% |
| Equity | 10/15 | -€286,277 | -€426,231 | -€139,954 | -48.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €80,515 | €80,515 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €74,317 | €74,317 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€428,765 | -€568,719 | -€139,954 | -32.6% |
| Amounts payable | 17/49 | €804,567 | €741,886 | -€62,681 | -7.8% |
| Amounts payable after more than one year | 17 | €481,278 | €425,532 | -€55,746 | -11.6% |
| Other amounts payable | 178/9 | €481,278 | €425,532 | -€55,746 | -11.6% |
| Amounts payable within one year | 42/48 | €323,288 | €316,354 | -€6,935 | -2.1% |
| Trade debts | 44 | - | €350 | +€350 | |
| Suppliers | 440/4 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €323,288 | €316,004 | -€7,285 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €166,433 | +€166,433 | |
| Other operating charges | 640/8 | €193 | €275 | +€82 | +42.5% |
| Non-recurring operating charges | 66A | - | €9,626 | +€9,626 | |
| Gross operating margin | 9900 | -€3,252 | -€3,269 | -€18 | -0.5% |
| Operating profit (loss) | 9901 | -€3,445 | -€179,603 | -€176,159 | -5,114% |
| Financial income | 75/76B | €36,802 | €79,374 | +€42,572 | +116% |
| Recurring financial income | 75 | €36,802 | €79,374 | +€42,572 | +116% |
| Financial charges | 65/66B | €62,322 | €39,725 | -€22,597 | -36.3% |
| Recurring financial charges | 65 | €62,322 | €39,725 | -€22,597 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,965 | -€139,954 | -€110,989 | -383% |
| Profit (loss) for the period | 9904 | -€28,965 | -€139,954 | -€110,989 | -383% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,965 | -€139,954 | -€110,989 | -383% |
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 4 November 2026 via checked.be.