Auro 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
Auro 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
€1.9m
2024 · €4.1m-€2.2m
Equity
€24.7m
2024 · €22.7m+€1.9m
Cash
€7,133
2024 · €9,206-€2,072
Balance sheet total
€81.5m
2024 · €55.4m+€26.1m
Largest movements
Assets
- Stocks and contracts +€11.0m
up €11.0m (+23.2%), from €47.4m to €58.4m
- Financial fixed assets +€9.8m
new in 2025: €9.8m
- Receivables within one year +€5.3m
up €5.3m (+66.3%), from €8.0m to €13.3m
of which Trade receivables: +€5.3m
Equity and liabilities
- Trade debts +€24.2m
up €24.2m (+74.5%), from €32.5m to €56.8m
- Profit (loss) carried forward +€1.9m
up €1.9m (+8.6%), from €22.4m to €24.4m
Income statement
- Goods and materials +€12.5m
up €12.5m (+29.8%), from €42.0m to €54.5m
of which Change in stocks: decrease (increase): +€10.3m
- Turnover +€10.6m
up €10.6m (+22.5%), from €47.0m to €57.6m
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
€4.1m
Turnover
+€10.6m
Other operating income
-€56,341
Goods and materials
-€12.5m
Services and other goods
-€125,303
Staff costs
-€2,753
Depreciation
+€364
Other operating charges
-€5,713
Financial income
-€50,608
Financial charges
-€3,743
Taxes
-€13,292
Result 2025
€1.9m
raises the resultlowers the result
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
+€9.8m
Investment
-€9.8m
Financing
€0
Cash 2024
€9,206
From operations (derived)
+€9.8m
Net result for the year
+€1.9m
Depreciation
+€2,310
Stocks and contracts
-€11.0m
Receivables within one year
-€5.3m
Smaller working-capital items
-€36,832
Trade debts
+€24.2m
Investment (derived)
-€9.8m
Investment in fixed assets (net)
-€9.8m
Cash 2025
€7,133
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,426,418 | €81,546,741 | +€26.1m | +47.1% |
| Fixed assets | 21/28 | €6,025 | €9,792,106 | +€9.8m | +162,436% |
| Tangible fixed assets | 22/27 | €6,025 | €4,066 | -€1,958 | -32.5% |
| Plant, machinery and equipment | 23 | €5,700 | €3,800 | -€1,900 | -33.3% |
| Furniture and vehicles | 24 | €325 | €266 | -€58 | -17.9% |
| Financial fixed assets | 28 | - | €9,788,040 | +€9.8m | |
| Other financial fixed assets | 284/8 | - | €9,788,040 | +€9.8m | |
| Shares | 284 | - | €9,788,040 | +€9.8m | |
| Current assets | 29/58 | €55,420,393 | €71,754,635 | +€16.3m | +29.5% |
| Stocks and contracts in progress | 3 | €47,397,358 | €58,416,341 | +€11.0m | +23.2% |
| Stocks | 30/36 | €47,397,358 | €58,416,341 | +€11.0m | +23.2% |
| Goods purchased for resale | 34 | €47,397,358 | €58,416,341 | +€11.0m | +23.2% |
| Amounts receivable within one year | 40/41 | €8,013,308 | €13,325,064 | +€5.3m | +66.3% |
| Trade receivables | 40 | €7,972,511 | €13,270,694 | +€5.3m | +66.5% |
| Other amounts receivable | 41 | €40,797 | €54,369 | +€13,572 | +33.3% |
| Cash at bank and in hand | 54/58 | €9,206 | €7,133 | -€2,072 | -22.5% |
| Deferred charges and accrued income | 490/1 | €521 | €6,096 | +€5,575 | +1,070% |
| Total equity and liabilities | 10/49 | €55,426,418 | €81,546,741 | +€26.1m | +47.1% |
| Equity | 10/15 | €22,733,887 | €24,654,710 | +€1.9m | +8.4% |
| Contributions | 10/11 | €55,196 | €55,196 | = | 0.0% |
| Reserves | 13 | €236,588 | €236,588 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,520 | €5,520 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,520 | €5,520 | = | 0.0% |
| Distributable reserves | 133 | €231,068 | €231,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,442,103 | €24,362,926 | +€1.9m | +8.6% |
| Amounts payable | 17/49 | €32,692,531 | €56,892,031 | +€24.2m | +74.0% |
| Amounts payable within one year | 42/48 | €32,692,531 | €56,892,031 | +€24.2m | +74.0% |
| Trade debts | 44 | €32,543,089 | €56,773,846 | +€24.2m | +74.5% |
| Suppliers | 440/4 | €32,543,089 | €56,773,846 | +€24.2m | +74.5% |
| Taxes, remuneration and social security | 45 | €149,442 | €118,185 | -€31,257 | -20.9% |
| Taxes | 450/3 | €113,294 | €103,781 | -€9,513 | -8.4% |
| Remuneration and social security | 454/9 | €36,148 | €14,404 | -€21,744 | -60.2% |
| Operating income | 70/76A | €47,071,177 | €57,578,175 | +€10.5m | +22.3% |
| Turnover | 70 | €47,014,566 | €57,577,905 | +€10.6m | +22.5% |
| Other operating income | 74 | €56,611 | €270 | -€56,341 | -99.5% |
| Operating charges | 60/66A | €42,887,615 | €55,538,261 | +€12.7m | +29.5% |
| Goods for resale, raw materials and consumables | 60 | €41,969,159 | €54,486,401 | +€12.5m | +29.8% |
| Purchases | 600/8 | €63,270,307 | €65,505,384 | +€2.2m | +3.5% |
| Change in stocks: decrease (increase) | 609 | -€21,301,148 | -€11,018,983 | +€10.3m | +48.3% |
| Services and other goods | 61 | €856,826 | €982,128 | +€125,303 | +14.6% |
| Remuneration, social security and pensions | 62 | €58,117 | €60,870 | +€2,753 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €2,310 | -€364 | -13.6% |
| Other operating charges | 640/8 | €839 | €6,552 | +€5,713 | +681% |
| Operating profit (loss) | 9901 | €4,183,563 | €2,039,914 | -€2.1m | -51.2% |
| Financial income | 75/76B | €56,617 | €6,010 | -€50,608 | -89.4% |
| Recurring financial income | 75 | €56,617 | €6,010 | -€50,608 | -89.4% |
| Other financial income | 752/9 | €56,617 | €6,010 | -€50,608 | -89.4% |
| Financial charges | 65/66B | €23,267 | €27,010 | +€3,743 | +16.1% |
| Recurring financial charges | 65 | €23,267 | €27,010 | +€3,743 | +16.1% |
| Debt charges | 650 | €1,145 | €263 | -€882 | -77.0% |
| Other financial charges | 652/9 | €22,122 | €26,747 | +€4,625 | +20.9% |
| Profit (loss) for the period before taxes | 9903 | €4,216,913 | €2,018,914 | -€2.2m | -52.1% |
| Income taxes | 67/77 | €84,799 | €98,091 | +€13,292 | +15.7% |
| Taxes | 670/3 | €85,000 | €98,091 | +€13,091 | +15.4% |
| Tax adjustments and reversals of tax provisions | 77 | €201 | - | -€201 | |
| Profit (loss) for the period | 9904 | €4,132,114 | €1,920,823 | -€2.2m | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,132,114 | €1,920,823 | -€2.2m | -53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.