BRIGHT DIAM: 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
BRIGHT DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€25,424
2024 · -€37,089+€62,513
Equity
€13.7m
2024 · €13.7m+€25,424
Cash
€113,087
2024 · €184,409-€71,322
Balance sheet total
€15.5m
2024 · €15.4m+€98,072
Largest movements
Assets
- Receivables within one year -€1.1m
down €1.1m (-11.9%), from €8.8m to €7.8m
of which Trade receivables: -€1.1m
- Current investments +€703,846
up €703,846 (+35.5%), from €2.0m to €2.7m
- Stocks and contracts +€445,532
up €445,532 (+10.7%), from €4.2m to €4.6m
Equity and liabilities
- Trade debts +€330,436
up €330,436 (+149.9%), from €220,465 to €550,901
- Other debts -€212,684
down €212,684 (-16.0%), from €1.3m to €1.1m
Income statement
- Goods and materials -€7.6m
down €7.6m (-35.9%), from €21.2m to €13.6m
of which Purchases: -€4.9m
- Turnover -€7.2m
down €7.2m (-33.0%), from €21.7m to €14.6m
- Financial charges +€1.0m
up €1.0m (+195.7%), from €530,083 to €1.6m
- Write-downs -€756,922
down €756,922, from €378,461 to -€378,461
- Financial income -€477,216
down €477,216 (-48.5%), from €984,373 to €507,157
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
-€37,089
Turnover
-€7.2m
Other operating income
-€14,283
Goods and materials
+€7.6m
Services and other goods
+€381,525
Depreciation
-€329
Write-downs
+€756,922
Other operating charges
-€2,501
Financial income
-€477,216
Financial charges
-€1.0m
Taxes
+€19,096
Result 2025
€25,424
Cash bridge derived
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
+€650,791
Investment
-€703,846
Financing
-€18,267
Cash 2024
€184,409
From operations (derived)
+€650,791
Net result for the year
+€25,424
Depreciation
+€9,258
Stocks and contracts
-€445,532
Receivables within one year
+€1.1m
Deferred charges and accrued income
-€85,126
Trade debts
+€330,436
Tax, wage and social debts
-€26,837
Other debts
-€212,684
Investment (derived)
-€703,846
Current investments
-€703,846
Financing
-€18,267
Debts after one year
-€9,565
Current portion of long-term debt
-€8,702
Cash 2025
€113,087
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,384,506 | €15,482,577 | +€98,072 | +0.6% |
| Fixed assets | 21/28 | €178,515 | €169,256 | -€9,258 | -5.2% |
| Tangible fixed assets | 22/27 | €171,240 | €161,981 | -€9,258 | -5.4% |
| Land and buildings | 22 | €169,978 | €161,186 | -€8,792 | -5.2% |
| Plant, machinery and equipment | 23 | €1,262 | €795 | -€466 | -37.0% |
| Financial fixed assets | 28 | €7,275 | €7,275 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,275 | €7,275 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,275 | €7,275 | = | 0.0% |
| Current assets | 29/58 | €15,205,991 | €15,313,321 | +€107,330 | +0.7% |
| Stocks and contracts in progress | 3 | €4,165,106 | €4,610,638 | +€445,532 | +10.7% |
| Stocks | 30/36 | €4,165,106 | €4,610,638 | +€445,532 | +10.7% |
| Goods purchased for resale | 34 | €4,165,106 | €4,610,638 | +€445,532 | +10.7% |
| Amounts receivable within one year | 40/41 | €8,845,477 | €7,789,625 | -€1.1m | -11.9% |
| Trade receivables | 40 | €7,394,336 | €6,254,947 | -€1.1m | -15.4% |
| Other amounts receivable | 41 | €1,451,141 | €1,534,678 | +€83,537 | +5.8% |
| Current investments | 50/53 | €1,980,580 | €2,684,426 | +€703,846 | +35.5% |
| Other investments | 51/53 | €1,980,580 | €2,684,426 | +€703,846 | +35.5% |
| Cash at bank and in hand | 54/58 | €184,409 | €113,087 | -€71,322 | -38.7% |
| Deferred charges and accrued income | 490/1 | €30,419 | €115,545 | +€85,126 | +279.8% |
| Total equity and liabilities | 10/49 | €15,384,506 | €15,482,577 | +€98,072 | +0.6% |
| Equity | 10/15 | €13,713,472 | €13,738,895 | +€25,424 | +0.2% |
| Contributions | 10/11 | €2,443,090 | €2,443,090 | = | 0.0% |
| Reserves | 13 | €11,270,382 | €11,295,805 | +€25,424 | +0.2% |
| Distributable reserves | 133 | €11,270,382 | €11,295,805 | +€25,424 | +0.2% |
| Amounts payable | 17/49 | €1,671,034 | €1,743,682 | +€72,648 | +4.3% |
| Amounts payable after more than one year | 17 | €9,565 | - | -€9,565 | |
| Financial debts | 170/4 | €9,565 | - | -€9,565 | |
| Credit institutions | 173 | €9,565 | - | -€9,565 | |
| Amounts payable within one year | 42/48 | €1,661,469 | €1,743,682 | +€82,213 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €18,267 | €9,565 | -€8,702 | -47.6% |
| Trade debts | 44 | €220,465 | €550,901 | +€330,436 | +149.9% |
| Suppliers | 440/4 | €220,465 | €550,901 | +€330,436 | +149.9% |
| Taxes, remuneration and social security | 45 | €94,853 | €68,015 | -€26,837 | -28.3% |
| Taxes | 450/3 | €91,819 | €68,015 | -€23,803 | -25.9% |
| Remuneration and social security | 454/9 | €3,034 | - | -€3,034 | |
| Other amounts payable | 47/48 | €1,327,884 | €1,115,201 | -€212,684 | -16.0% |
| Operating income | 70/76A | €21,773,598 | €14,573,432 | -€7.2m | -33.1% |
| Turnover | 70 | €21,744,694 | €14,558,811 | -€7.2m | -33.0% |
| Other operating income | 74 | €28,904 | €14,621 | -€14,283 | -49.4% |
| Operating charges | 60/66A | €22,221,421 | €13,463,049 | -€8.8m | -39.4% |
| Goods for resale, raw materials and consumables | 60 | €21,237,365 | €13,614,610 | -€7.6m | -35.9% |
| Purchases | 600/8 | €18,958,983 | €14,060,142 | -€4.9m | -25.8% |
| Change in stocks: decrease (increase) | 609 | €2,278,382 | -€445,532 | -€2.7m | |
| Services and other goods | 61 | €592,030 | €210,504 | -€381,525 | -64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,930 | €9,258 | +€329 | +3.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €378,461 | -€378,461 | -€756,922 | |
| Other operating charges | 640/8 | €4,636 | €7,137 | +€2,501 | +53.9% |
| Operating profit (loss) | 9901 | -€447,823 | €1,110,383 | +€1.6m | |
| Financial income | 75/76B | €984,373 | €507,157 | -€477,216 | -48.5% |
| Recurring financial income | 75 | €984,373 | €507,157 | -€477,216 | -48.5% |
| Income from current assets | 751 | €86,094 | €57,462 | -€28,631 | -33.3% |
| Other financial income | 752/9 | €898,279 | €449,695 | -€448,584 | -49.9% |
| Financial charges | 65/66B | €530,083 | €1,567,657 | +€1.0m | +195.7% |
| Recurring financial charges | 65 | €530,083 | €1,567,657 | +€1.0m | +195.7% |
| Debt charges | 650 | €4,452 | €2,975 | -€1,477 | -33.2% |
| Other financial charges | 652/9 | €525,631 | €1,564,682 | +€1.0m | +197.7% |
| Profit (loss) for the period before taxes | 9903 | €6,467 | €49,883 | +€43,417 | +671.4% |
| Income taxes | 67/77 | €43,556 | €24,460 | -€19,096 | -43.8% |
| Taxes | 670/3 | €43,556 | €24,460 | -€19,096 | -43.8% |
| Profit (loss) for the period | 9904 | -€37,089 | €25,424 | +€62,513 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,089 | €25,424 | +€62,513 |
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 10 October 2026 via checked.be.