CRAFT 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
CRAFT 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
-€96,601
2024 · €106,078-€202,680
Equity
€1.8m
2024 · €1.9m-€96,601
Cash
€37,754
2024 · €23,353+€14,401
Balance sheet total
€2.5m
2024 · €3.4m-€899,747
Largest movements
Assets
- Receivables within one year -€878,114
down €878,114 (-29.5%), from €3.0m to €2.1m
of which Trade receivables: -€877,661
Equity and liabilities
- Trade debts -€598,105
down €598,105 (-57.9%), from €1.0m to €435,097
- Other debts -€221,429
down €221,429 (-53.2%), from €416,167 to €194,738
- Profit (loss) carried forward -€96,601
new in 2025: -€96,601
Income statement
- Gross operating margin -€191,317
down €191,317, from €138,934 to -€52,383
- Taxes +€13,079
up €13,079 (+103%), from €12,729 to €25,808
- Depreciation -€1,581
down €1,581 (-20.9%), from €7,549 to €5,968
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
€106,078
Gross operating margin
-€191,317
Depreciation
+€1,581
Other operating charges
-€122
Other operating items
-€240
Financial income
+€9
Financial charges
+€487
Taxes
-€13,079
Result 2025
-€96,601
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
+€14,165
Investment
€0
Financing
+€236
Cash 2024
€23,353
From operations (derived)
+€14,165
Net result for the year
-€96,601
Depreciation
+€5,968
Stocks and contracts
+€29,963
Receivables within one year
+€878,114
Smaller working-capital items
+€1,015
Trade debts
-€598,105
Tax, wage and social debts
+€15,241
Other debts
-€221,429
Financing
+€236
Short-term financial debts
+€236
Cash 2025
€37,754
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,355,590 | €2,455,843 | -€899,747 | -26.8% |
| Fixed assets | 21/28 | €135,465 | €129,497 | -€5,968 | -4.4% |
| Tangible fixed assets | 22/27 | €135,190 | €129,222 | -€5,968 | -4.4% |
| Land and buildings | 22 | €129,915 | €125,615 | -€4,300 | -3.3% |
| Plant, machinery and equipment | 23 | €3,802 | €2,804 | -€998 | -26.2% |
| Furniture and vehicles | 24 | €1,473 | €803 | -€670 | -45.5% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €3,220,125 | €2,326,345 | -€893,780 | -27.8% |
| Stocks and contracts in progress | 3 | €221,923 | €191,959 | -€29,963 | -13.5% |
| Stocks | 30/36 | €221,923 | €191,959 | -€29,963 | -13.5% |
| Amounts receivable within one year | 40/41 | €2,973,728 | €2,095,614 | -€878,114 | -29.5% |
| Trade receivables | 40 | €2,966,901 | €2,089,240 | -€877,661 | -29.6% |
| Other amounts receivable | 41 | €6,828 | €6,375 | -€453 | -6.6% |
| Cash at bank and in hand | 54/58 | €23,353 | €37,754 | +€14,401 | +61.7% |
| Deferred charges and accrued income | 490/1 | €1,121 | €1,018 | -€103 | -9.2% |
| Total equity and liabilities | 10/49 | €3,355,590 | €2,455,843 | -€899,747 | -26.8% |
| Equity | 10/15 | €1,894,049 | €1,797,447 | -€96,601 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,875,449 | €1,875,449 | = | 0.0% |
| Distributable reserves | 133 | €1,875,449 | €1,875,449 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€96,601 | -€96,601 | |
| Amounts payable | 17/49 | €1,461,541 | €658,395 | -€803,146 | -55.0% |
| Amounts payable within one year | 42/48 | €1,461,411 | €657,354 | -€804,058 | -55.0% |
| Financial debts | 43 | - | €236 | +€236 | |
| Credit institutions | 430/8 | - | €236 | +€236 | |
| Trade debts | 44 | €1,033,202 | €435,097 | -€598,105 | -57.9% |
| Suppliers | 440/4 | €1,033,202 | €435,097 | -€598,105 | -57.9% |
| Taxes, remuneration and social security | 45 | €12,042 | €27,283 | +€15,241 | +127% |
| Taxes | 450/3 | €12,042 | €27,283 | +€15,241 | +127% |
| Other amounts payable | 47/48 | €416,167 | €194,738 | -€221,429 | -53.2% |
| Accrued charges and deferred income | 492/3 | €130 | €1,042 | +€912 | +701% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,549 | €5,968 | -€1,581 | -20.9% |
| Other operating charges | 640/8 | €4,198 | €4,320 | +€122 | +2.9% |
| Non-recurring operating charges | 66A | - | €240 | +€240 | |
| Gross operating margin | 9900 | €138,934 | -€52,383 | -€191,317 | |
| Operating profit (loss) | 9901 | €127,187 | -€62,910 | -€190,097 | |
| Financial income | 75/76B | €405 | €414 | +€9 | +2.2% |
| Recurring financial income | 75 | €405 | €414 | +€9 | +2.2% |
| Financial charges | 65/66B | €8,785 | €8,298 | -€487 | -5.5% |
| Recurring financial charges | 65 | €8,785 | €8,298 | -€487 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €118,807 | -€70,794 | -€189,601 | |
| Income taxes | 67/77 | €12,729 | €25,808 | +€13,079 | +103% |
| Profit (loss) for the period | 9904 | €106,078 | -€96,601 | -€202,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €106,078 | -€96,601 | -€202,680 |
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 26 October 2026 via checked.be.