DANYDIAM: 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
DANYDIAM
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.4m
2024 · €336,804-€1.7m
Equity
€1.7m
2024 · €3.0m-€1.4m
Cash
€3,858
2024 · €1,698+€2,160
Balance sheet total
€3.9m
2024 · €4.6m-€712,833
Largest movements
Assets
- Receivables within one year -€1.2m
down €1.2m (-62.8%), from €1.9m to €723,631
of which Trade receivables: -€1.2m
- Stocks and contracts +€569,541
up €569,541 (+23.2%), from €2.5m to €3.0m
Equity and liabilities
- Profit (loss) carried forward -€1.4m
down €1.4m (-469.0%), from -€288,100 to -€1.6m
- Trade debts +€498,897
up €498,897 (+83.8%), from €595,138 to €1.1m
- Other debts +€215,770
up €215,770 (+27.7%), from €777,813 to €993,583
Income statement
- Gross operating margin -€1.7m
down €1.7m, from €347,418 to -€1.3m
- Financial charges +€45,625
up €45,625 (+20.0%), from €227,798 to €273,423
of which Financial charges: +€44,464
- Taxes -€16,724
down €16,724 (-93.8%), from €17,830 to €1,106
- Financial income +€14,946
up €14,946 (+5.1%), from €290,772 to €305,719
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
€336,804
Gross operating margin
-€1.7m
Depreciation
+€522
Other operating charges
+€2,268
Financial income
+€14,946
Financial charges
-€45,625
Taxes
+€16,724
Result 2025
-€1.4m
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
+€24,257
Investment
-€1,619
Financing
-€20,478
Cash 2024
€1,698
From operations (derived)
+€24,257
Net result for the year
-€1.4m
Depreciation
+€45,840
Stocks and contracts
-€569,541
Receivables within one year
+€1.2m
Deferred charges and accrued income
+€17,588
Trade debts
+€498,897
Tax, wage and social debts
-€20,517
Other debts
+€215,770
Accrued charges and deferred income
-€35,195
Investment (derived)
-€1,619
Investment in fixed assets (net)
-€1,619
Financing
-€20,478
Debts after one year
-€21,843
Current portion of long-term debt
+€1,366
Cash 2025
€3,858
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,597,035 | €3,884,202 | -€712,833 | -15.5% |
| Fixed assets | 21/28 | €178,934 | €134,713 | -€44,221 | -24.7% |
| Tangible fixed assets | 22/27 | €178,934 | €134,713 | -€44,221 | -24.7% |
| Land and buildings | 22 | €176,454 | €130,714 | -€45,741 | -25.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,479 | €3,999 | +€1,519 | +61.3% |
| Current assets | 29/58 | €4,418,102 | €3,749,490 | -€668,612 | -15.1% |
| Stocks and contracts in progress | 3 | €2,452,460 | €3,022,001 | +€569,541 | +23.2% |
| Stocks | 30/36 | €2,452,460 | €3,022,001 | +€569,541 | +23.2% |
| Amounts receivable within one year | 40/41 | €1,946,356 | €723,631 | -€1.2m | -62.8% |
| Trade receivables | 40 | €1,944,079 | €719,154 | -€1.2m | -63.0% |
| Other amounts receivable | 41 | €2,277 | €4,476 | +€2,199 | +96.6% |
| Cash at bank and in hand | 54/58 | €1,698 | €3,858 | +€2,160 | +127.2% |
| Deferred charges and accrued income | 490/1 | €17,588 | - | -€17,588 | |
| Total equity and liabilities | 10/49 | €4,597,035 | €3,884,202 | -€712,833 | -15.5% |
| Equity | 10/15 | €3,015,133 | €1,663,821 | -€1.4m | -44.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €3,283,233 | €3,283,233 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,412,346 | €2,412,346 | = | 0.0% |
| Other | 1319 | €2,412,346 | €2,412,346 | = | 0.0% |
| Distributable reserves | 133 | €870,887 | €870,887 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€288,100 | -€1,639,412 | -€1.4m | -469.0% |
| Amounts payable | 17/49 | €1,581,903 | €2,220,382 | +€638,479 | +40.4% |
| Amounts payable after more than one year | 17 | €110,553 | €88,710 | -€21,843 | -19.8% |
| Financial debts | 170/4 | €110,553 | €88,710 | -€21,843 | -19.8% |
| Amounts payable within one year | 42/48 | €1,436,154 | €2,131,671 | +€695,517 | +48.4% |
| Current portion of amounts payable after more than one year | 42 | €21,450 | €22,816 | +€1,366 | +6.4% |
| Financial debts | 43 | €267 | €267 | = | 0.0% |
| Credit institutions | 430/8 | €267 | €267 | = | 0.0% |
| Trade debts | 44 | €595,138 | €1,094,035 | +€498,897 | +83.8% |
| Suppliers | 440/4 | €595,138 | €1,094,035 | +€498,897 | +83.8% |
| Taxes, remuneration and social security | 45 | €41,486 | €20,970 | -€20,517 | -49.5% |
| Taxes | 450/3 | €35,569 | €20,970 | -€14,599 | -41.0% |
| Remuneration and social security | 454/9 | €5,918 | - | -€5,918 | |
| Other amounts payable | 47/48 | €777,813 | €993,583 | +€215,770 | +27.7% |
| Accrued charges and deferred income | 492/3 | €35,195 | - | -€35,195 | |
| Non-recurring operating income | 76A | €1,850 | - | -€1,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,363 | €45,840 | -€522 | -1.1% |
| Other operating charges | 640/8 | €9,395 | €7,127 | -€2,268 | -24.1% |
| Gross operating margin | 9900 | €347,418 | -€1,329,534 | -€1.7m | |
| Operating profit (loss) | 9901 | €291,660 | -€1,382,502 | -€1.7m | |
| Financial income | 75/76B | €290,772 | €305,719 | +€14,946 | +5.1% |
| Recurring financial income | 75 | €290,772 | €305,719 | +€14,946 | +5.1% |
| Financial charges | 65/66B | €227,798 | €273,423 | +€45,625 | +20.0% |
| Recurring financial charges | 65 | €227,798 | €272,262 | +€44,464 | +19.5% |
| Non-recurring financial charges | 66B | - | €1,161 | +€1,161 | |
| Profit (loss) for the period before taxes | 9903 | €354,634 | -€1,350,206 | -€1.7m | |
| Income taxes | 67/77 | €17,830 | €1,106 | -€16,724 | -93.8% |
| Profit (loss) for the period | 9904 | €336,804 | -€1,351,312 | -€1.7m | |
| Profit (loss) for the period to be appropriated | 9905 | €336,804 | -€1,351,312 | -€1.7m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.