BICHACHI 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
BICHACHI 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
-€830,790
2024 · €203,043-€1.0m
Equity
€8.1m
2024 · €8.9m-€830,790
Cash
€105,940
2024 · €77,193+€28,747
Balance sheet total
€8.6m
2024 · €9.8m-€1.3m
Largest movements
Assets
- Stocks and contracts -€972,189
down €972,189 (-16.0%), from €6.1m to €5.1m
- Receivables within one year -€678,820
down €678,820 (-19.4%), from €3.5m to €2.8m
of which Trade receivables: -€689,497
- Receivables after one year +€345,000
up €345,000 (+216%), from €159,950 to €504,950
Equity and liabilities
- Profit (loss) carried forward -€830,790
new in 2025: -€830,790
- Trade debts -€406,564
down €406,564 (-47.3%), from €859,650 to €453,086
Income statement
- Turnover -€3.1m
down €3.1m (-24.5%), from €12.8m to €9.7m
- Goods and materials -€2.0m
down €2.0m (-16.3%), from €12.1m to €10.2m
of which Change in stocks: decrease (increase): -€3.2m
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
€203,043
Turnover
-€3.1m
Other operating income
+€49
Goods and materials
+€2.0m
Services and other goods
+€49,583
Staff costs
+€26,430
Depreciation
+€3,031
Other operating charges
-€490
Other operating items
+€2,219
Financial income
+€17,264
Financial charges
+€10,746
Taxes
+€6,051
Result 2025
-€830,790
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
+€28,747
Investment
€0
Financing
€0
Cash 2024
€77,193
From operations (derived)
+€28,747
Net result for the year
-€830,790
Depreciation
+€1,446
Receivables after one year
-€345,000
Stocks and contracts
+€972,189
Receivables within one year
+€678,820
Deferred charges and accrued income
-€18,274
Trade debts
-€406,564
Tax, wage and social debts
-€18,628
Accrued charges and deferred income
-€4,452
Cash 2025
€105,940
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,833,121 | €8,572,687 | -€1.3m | -12.8% |
| Fixed assets | 21/28 | €10,192 | €8,746 | -€1,446 | -14.2% |
| Tangible fixed assets | 22/27 | €5,303 | €3,857 | -€1,446 | -27.3% |
| Plant, machinery and equipment | 23 | €2,008 | €1,641 | -€367 | -18.3% |
| Furniture and vehicles | 24 | €2,266 | €1,358 | -€908 | -40.1% |
| Other tangible fixed assets | 26 | €1,028 | €857 | -€171 | -16.7% |
| Financial fixed assets | 28 | €4,889 | €4,889 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,889 | €4,889 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,889 | €4,889 | = | 0.0% |
| Current assets | 29/58 | €9,822,929 | €8,563,941 | -€1.3m | -12.8% |
| Amounts receivable after more than one year | 29 | €159,950 | €504,950 | +€345,000 | +216% |
| Other amounts receivable | 291 | €159,950 | €504,950 | +€345,000 | +216% |
| Stocks and contracts in progress | 3 | €6,080,422 | €5,108,232 | -€972,189 | -16.0% |
| Stocks | 30/36 | €6,080,422 | €5,108,232 | -€972,189 | -16.0% |
| Goods purchased for resale | 34 | €6,080,422 | €5,108,232 | -€972,189 | -16.0% |
| Amounts receivable within one year | 40/41 | €3,503,799 | €2,824,979 | -€678,820 | -19.4% |
| Trade receivables | 40 | €3,433,226 | €2,743,729 | -€689,497 | -20.1% |
| Other amounts receivable | 41 | €70,572 | €81,250 | +€10,678 | +15.1% |
| Cash at bank and in hand | 54/58 | €77,193 | €105,940 | +€28,747 | +37.2% |
| Deferred charges and accrued income | 490/1 | €1,566 | €19,840 | +€18,274 | +1,167% |
| Total equity and liabilities | 10/49 | €9,833,121 | €8,572,687 | -€1.3m | -12.8% |
| Equity | 10/15 | €8,891,959 | €8,061,169 | -€830,790 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,873,359 | €8,873,359 | = | 0.0% |
| Distributable reserves | 133 | €8,873,359 | €8,873,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€830,790 | -€830,790 | |
| Amounts payable | 17/49 | €941,161 | €511,517 | -€429,644 | -45.7% |
| Amounts payable within one year | 42/48 | €936,511 | €511,319 | -€425,192 | -45.4% |
| Trade debts | 44 | €859,650 | €453,086 | -€406,564 | -47.3% |
| Suppliers | 440/4 | €859,650 | €453,086 | -€406,564 | -47.3% |
| Taxes, remuneration and social security | 45 | €76,860 | €58,233 | -€18,628 | -24.2% |
| Taxes | 450/3 | €59,978 | €42,983 | -€16,994 | -28.3% |
| Remuneration and social security | 454/9 | €16,883 | €15,249 | -€1,633 | -9.7% |
| Accrued charges and deferred income | 492/3 | €4,651 | €199 | -€4,452 | -95.7% |
| Operating income | 70/76A | €12,809,600 | €9,680,627 | -€3.1m | -24.4% |
| Turnover | 70 | €12,805,059 | €9,673,818 | -€3.1m | -24.5% |
| Other operating income | 74 | €4,541 | €4,590 | +€49 | +1.1% |
| Non-recurring operating income | 76A | - | €2,219 | +€2,219 | |
| Operating charges | 60/66A | €12,544,500 | €10,483,421 | -€2.1m | -16.4% |
| Goods for resale, raw materials and consumables | 60 | €12,143,708 | €10,161,183 | -€2.0m | -16.3% |
| Purchases | 600/8 | €7,993,836 | €9,195,143 | +€1.2m | +15.0% |
| Change in stocks: decrease (increase) | 609 | €4,149,872 | €966,040 | -€3.2m | -76.7% |
| Services and other goods | 61 | €263,546 | €213,963 | -€49,583 | -18.8% |
| Remuneration, social security and pensions | 62 | €130,669 | €104,239 | -€26,430 | -20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,477 | €1,446 | -€3,031 | -67.7% |
| Other operating charges | 640/8 | €2,101 | €2,590 | +€490 | +23.3% |
| Operating profit (loss) | 9901 | €265,100 | -€802,794 | -€1.1m | |
| Financial income | 75/76B | €5,181 | €22,444 | +€17,264 | +333% |
| Recurring financial income | 75 | €5,181 | €22,444 | +€17,264 | +333% |
| Other financial income | 752/9 | €5,181 | €22,444 | +€17,264 | +333% |
| Financial charges | 65/66B | €43,386 | €32,640 | -€10,746 | -24.8% |
| Recurring financial charges | 65 | €43,386 | €32,640 | -€10,746 | -24.8% |
| Debt charges | 650 | €4,527 | €3,857 | -€670 | -14.8% |
| Other financial charges | 652/9 | €38,860 | €28,784 | -€10,076 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €226,895 | -€812,990 | -€1.0m | |
| Income taxes | 67/77 | €23,851 | €17,800 | -€6,051 | -25.4% |
| Taxes | 670/3 | €23,851 | €17,800 | -€6,051 | -25.4% |
| Profit (loss) for the period | 9904 | €203,043 | -€830,790 | -€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €203,043 | -€830,790 | -€1.0m |
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 29 October 2026 via checked.be.