BELADAMAS: what changed
Two fiscal 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
BELADAMAS
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€261,854
2023 · -€1.5m+€1.3m
Equity
€2.0m
2023 · €2.3m-€261,854
Cash
€437,515
2023 · €628,255-€190,739
Balance sheet total
€18.0m
2023 · €16.5m+€1.6m
Largest movements
Assets
- Stocks and contracts +€1.7m
up €1.7m (+12.2%), from €14.2m to €16.0m
- Cash -€190,739
down €190,739 (-30.4%), from €628,255 to €437,515
mainly Debts after one year (-€5.1m) and Stocks and contracts (-€1.7m)
Equity and liabilities
- Trade debts +€6.9m
up €6.9m (+75.9%), from €9.1m to €15.9m
- Debts after one year -€5.1m
no longer reported in 2024 (was €5.1m)
- Profit (loss) carried forward -€261,854
down €261,854 (-9.0%), from -€2.9m to -€3.2m
Income statement
- Goods and materials -€3.7m
down €3.7m (-27.3%), from €13.5m to €9.8m
of which Change in stocks: decrease (increase): -€4.7m
- Turnover -€2.4m
down €2.4m (-19.1%), from €12.8m to €10.3m
From the 2023 result to the 2024 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 2023
-€1.5m
Turnover
-€2.4m
Other operating income
-€27,246
Goods and materials
+€3.7m
Services and other goods
-€20,100
Staff costs
-€12,013
Depreciation
+€7,723
Other operating charges
+€86,436
Other operating items
-€5,000
Financial income
-€970
Financial charges
+€5,579
Taxes
-€9,594
Result 2024
-€261,854
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€4.9m
Investment
-€3,100
Financing
-€5.1m
Cash 2023
€628,255
From operations (derived)
+€4.9m
Net result for the year
-€261,854
Depreciation
+€20,262
Smaller working-capital items
+€18,041
Stocks and contracts
-€1.7m
Receivables within one year
-€37,375
Trade debts
+€6.9m
Investment (derived)
-€3,100
Investment in fixed assets (net)
-€3,100
Financing
-€5.1m
Debts after one year
-€5.1m
Cash 2024
€437,515
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,467,443 | €18,026,786 | +€1.6m | +9.5% |
| Fixed assets | 21/28 | €143,028 | €125,866 | -€17,162 | -12.0% |
| Tangible fixed assets | 22/27 | €139,956 | €122,794 | -€17,162 | -12.3% |
| Land and buildings | 22 | €88,040 | €84,320 | -€3,720 | -4.2% |
| Plant, machinery and equipment | 23 | €9,619 | €6,650 | -€2,969 | -30.9% |
| Furniture and vehicles | 24 | €42,297 | €31,824 | -€10,473 | -24.8% |
| Financial fixed assets | 28 | €3,072 | €3,072 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,072 | €3,072 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,072 | €3,072 | = | 0.0% |
| Current assets | 29/58 | €16,324,414 | €17,900,920 | +€1.6m | +9.7% |
| Amounts receivable after more than one year | 29 | €64,819 | €49,985 | -€14,834 | -22.9% |
| Other amounts receivable | 291 | €64,819 | €49,985 | -€14,834 | -22.9% |
| Stocks and contracts in progress | 3 | €14,232,888 | €15,975,874 | +€1.7m | +12.2% |
| Stocks | 30/36 | €14,232,888 | €15,975,874 | +€1.7m | +12.2% |
| Goods purchased for resale | 34 | €14,232,888 | €15,975,874 | +€1.7m | +12.2% |
| Amounts receivable within one year | 40/41 | €1,370,172 | €1,407,547 | +€37,375 | +2.7% |
| Trade receivables | 40 | €1,290,336 | €1,390,156 | +€99,819 | +7.7% |
| Other amounts receivable | 41 | €79,836 | €17,391 | -€62,444 | -78.2% |
| Cash at bank and in hand | 54/58 | €628,255 | €437,515 | -€190,739 | -30.4% |
| Deferred charges and accrued income | 490/1 | €28,281 | €29,999 | +€1,718 | +6.1% |
| Total equity and liabilities | 10/49 | €16,467,443 | €18,026,786 | +€1.6m | +9.5% |
| Equity | 10/15 | €2,295,582 | €2,033,728 | -€261,854 | -11.4% |
| Contributions | 10/11 | €3,879,259 | €3,879,259 | = | 0.0% |
| Capital | 10 | €3,879,259 | €3,879,259 | = | 0.0% |
| Issued capital | 100 | €3,879,259 | €3,879,259 | = | 0.0% |
| Reserves | 13 | €1,319,775 | €1,319,775 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82,806 | €82,806 | = | 0.0% |
| Legal reserve | 130 | €82,806 | €82,806 | = | 0.0% |
| Distributable reserves | 133 | €1,236,969 | €1,236,969 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,903,452 | -€3,165,307 | -€261,854 | -9.0% |
| Amounts payable | 17/49 | €14,171,861 | €15,993,059 | +€1.8m | +12.9% |
| Amounts payable after more than one year | 17 | €5,057,014 | - | -€5.1m | |
| Financial debts | 170/4 | €5,057,014 | - | -€5.1m | |
| Other loans | 174 | €5,057,014 | - | -€5.1m | |
| Amounts payable within one year | 42/48 | €9,111,860 | €15,988,000 | +€6.9m | +75.5% |
| Trade debts | 44 | €9,060,666 | €15,933,953 | +€6.9m | +75.9% |
| Suppliers | 440/4 | €9,060,666 | €15,933,953 | +€6.9m | +75.9% |
| Taxes, remuneration and social security | 45 | €51,194 | €54,047 | +€2,853 | +5.6% |
| Taxes | 450/3 | €15,666 | €15,617 | -€49 | -0.3% |
| Remuneration and social security | 454/9 | €35,528 | €38,430 | +€2,902 | +8.2% |
| Accrued charges and deferred income | 492/3 | €2,987 | €5,059 | +€2,071 | +69.3% |
| Operating income | 70/76A | €12,868,108 | €10,399,887 | -€2.5m | -19.2% |
| Turnover | 70 | €12,777,495 | €10,341,519 | -€2.4m | -19.1% |
| Other operating income | 74 | €85,613 | €58,368 | -€27,246 | -31.8% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Operating charges | 60/66A | €14,369,394 | €10,629,549 | -€3.7m | -26.0% |
| Goods for resale, raw materials and consumables | 60 | €13,483,912 | €9,806,112 | -€3.7m | -27.3% |
| Purchases | 600/8 | €10,540,863 | €11,549,098 | +€1.0m | +9.6% |
| Change in stocks: decrease (increase) | 609 | €2,943,048 | -€1,742,986 | -€4.7m | |
| Services and other goods | 61 | €514,823 | €534,924 | +€20,100 | +3.9% |
| Remuneration, social security and pensions | 62 | €251,819 | €263,832 | +€12,013 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,984 | €20,262 | -€7,723 | -27.6% |
| Other operating charges | 640/8 | €90,856 | €4,420 | -€86,436 | -95.1% |
| Operating profit (loss) | 9901 | -€1,501,286 | -€229,662 | +€1.3m | +84.7% |
| Financial income | 75/76B | €3,225 | €2,254 | -€970 | -30.1% |
| Recurring financial income | 75 | €3,225 | €2,254 | -€970 | -30.1% |
| Other financial income | 752/9 | €3,225 | €2,254 | -€970 | -30.1% |
| Financial charges | 65/66B | €20,254 | €14,674 | -€5,579 | -27.5% |
| Recurring financial charges | 65 | €20,254 | €14,674 | -€5,579 | -27.5% |
| Other financial charges | 652/9 | €20,254 | €14,674 | -€5,579 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,518,315 | -€242,082 | +€1.3m | +84.1% |
| Income taxes | 67/77 | €10,179 | €19,773 | +€9,594 | +94.3% |
| Taxes | 670/3 | €10,179 | €20,770 | +€10,591 | +104.1% |
| Tax adjustments and reversals of tax provisions | 77 | - | €997 | +€997 | |
| Profit (loss) for the period | 9904 | -€1,528,493 | -€261,854 | +€1.3m | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,528,493 | -€261,854 | +€1.3m | +82.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.