DIA 9: 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
DIA 9
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€963,004
2024 · €679,491-€1.6m
Equity
€7.2m
2024 · €8.2m-€963,004
Cash
€1.5m
2024 · €712,282+€759,100
Balance sheet total
€9.3m
2024 · €10.1m-€791,585
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-17.9%), from €6.7m to €5.5m
- Cash +€759,100
up €759,100 (+107%), from €712,282 to €1.5m
mainly Stocks and contracts (+€1.2m) and Receivables within one year (+€497,656)
- Receivables within one year -€497,656
down €497,656 (-19.9%), from €2.5m to €2.0m
of which Trade receivables: -€485,071
- Financial fixed assets +€300,000
new in 2025: €300,000
- Receivables after one year -€150,000
no longer reported in 2025 (was €150,000)
Equity and liabilities
- Profit (loss) carried forward -€963,004
new in 2025: -€963,004
- Trade debts +€198,556
up €198,556 (+10.9%), from €1.8m to €2.0m
Income statement
- Goods and materials +€1.1m
up €1.1m (+18.0%), from €6.1m to €7.2m
of which Change in stocks: decrease (increase): +€651,080
- Turnover -€514,241
down €514,241 (-7.3%), from €7.1m to €6.6m
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
€679,491
Turnover
-€514,241
Other operating income
-€7,549
Goods and materials
-€1.1m
Services and other goods
-€16,761
Staff costs
-€6,792
Depreciation
+€3,699
Other operating charges
-€3,168
Financial income
-€6,915
Financial charges
+€723
Taxes
+€4,043
Result 2025
-€963,004
raises the resultlowers the result
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
+€1.1m
Investment
-€300,000
Financing
€0
Cash 2024
€712,282
From operations (derived)
+€1.1m
Net result for the year
-€963,004
Depreciation
+€12,547
Receivables after one year
+€150,000
Stocks and contracts
+€1.2m
Receivables within one year
+€497,656
Trade debts
+€198,556
Tax, wage and social debts
+€2,060
Other debts
-€29,198
Investment (derived)
-€300,000
Investment in fixed assets (net)
-€300,000
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,071,435 | €9,279,850 | -€791,585 | -7.9% |
| Fixed assets | 21/28 | €16,285 | €303,738 | +€287,453 | +1,765% |
| Tangible fixed assets | 22/27 | €16,285 | €3,738 | -€12,547 | -77.0% |
| Plant, machinery and equipment | 23 | €4,413 | €3,335 | -€1,079 | -24.4% |
| Furniture and vehicles | 24 | €11,872 | €403 | -€11,469 | -96.6% |
| Financial fixed assets | 28 | - | €300,000 | +€300,000 | |
| Companies linked by participating interests | 282/3 | - | €300,000 | +€300,000 | |
| Participating interests | 282 | - | €300,000 | +€300,000 | |
| Current assets | 29/58 | €10,055,150 | €8,976,112 | -€1.1m | -10.7% |
| Amounts receivable after more than one year | 29 | €150,000 | - | -€150,000 | |
| Other amounts receivable | 291 | €150,000 | - | -€150,000 | |
| Stocks and contracts in progress | 3 | €6,666,712 | €5,476,230 | -€1.2m | -17.9% |
| Stocks | 30/36 | €6,666,712 | €5,476,230 | -€1.2m | -17.9% |
| Goods purchased for resale | 34 | €6,666,712 | €5,476,230 | -€1.2m | -17.9% |
| Amounts receivable within one year | 40/41 | €2,499,961 | €2,002,305 | -€497,656 | -19.9% |
| Trade receivables | 40 | €2,473,342 | €1,988,271 | -€485,071 | -19.6% |
| Other amounts receivable | 41 | €26,619 | €14,034 | -€12,585 | -47.3% |
| Current investments | 50/53 | €23,501 | €23,501 | = | 0.0% |
| Other investments | 51/53 | €23,501 | €23,501 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €712,282 | €1,471,382 | +€759,100 | +107% |
| Deferred charges and accrued income | 490/1 | €2,695 | €2,695 | = | 0.0% |
| Total equity and liabilities | 10/49 | €10,071,435 | €9,279,850 | -€791,585 | -7.9% |
| Equity | 10/15 | €8,181,571 | €7,218,567 | -€963,004 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,162,971 | €8,162,971 | = | 0.0% |
| Distributable reserves | 133 | €8,162,971 | €8,162,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€963,004 | -€963,004 | |
| Amounts payable | 17/49 | €1,889,864 | €2,061,282 | +€171,419 | +9.1% |
| Amounts payable within one year | 42/48 | €1,889,864 | €2,061,282 | +€171,419 | +9.1% |
| Trade debts | 44 | €1,816,219 | €2,014,775 | +€198,556 | +10.9% |
| Suppliers | 440/4 | €1,816,219 | €2,014,775 | +€198,556 | +10.9% |
| Taxes, remuneration and social security | 45 | €18,262 | €20,322 | +€2,060 | +11.3% |
| Taxes | 450/3 | €18,190 | €19,569 | +€1,379 | +7.6% |
| Remuneration and social security | 454/9 | €72 | €753 | +€681 | +946% |
| Other amounts payable | 47/48 | €55,383 | €26,185 | -€29,198 | -52.7% |
| Operating income | 70/76A | €7,090,647 | €6,568,857 | -€521,790 | -7.4% |
| Turnover | 70 | €7,076,191 | €6,561,951 | -€514,241 | -7.3% |
| Other operating income | 74 | €14,456 | €6,907 | -€7,549 | -52.2% |
| Operating charges | 60/66A | €6,389,986 | €7,508,542 | +€1.1m | +17.5% |
| Goods for resale, raw materials and consumables | 60 | €6,101,146 | €7,196,680 | +€1.1m | +18.0% |
| Purchases | 600/8 | €5,561,744 | €6,006,198 | +€444,454 | +8.0% |
| Change in stocks: decrease (increase) | 609 | €539,402 | €1,190,482 | +€651,080 | +121% |
| Services and other goods | 61 | €252,272 | €269,033 | +€16,761 | +6.6% |
| Remuneration, social security and pensions | 62 | €18,853 | €25,644 | +€6,792 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,246 | €12,547 | -€3,699 | -22.8% |
| Other operating charges | 640/8 | €1,469 | €4,638 | +€3,168 | +216% |
| Operating profit (loss) | 9901 | €700,662 | -€939,684 | -€1.6m | |
| Financial income | 75/76B | €9,078 | €2,163 | -€6,915 | -76.2% |
| Recurring financial income | 75 | €9,078 | €2,163 | -€6,915 | -76.2% |
| Other financial income | 752/9 | €9,078 | €2,163 | -€6,915 | -76.2% |
| Financial charges | 65/66B | €18,897 | €18,174 | -€723 | -3.8% |
| Recurring financial charges | 65 | €18,897 | €18,174 | -€723 | -3.8% |
| Debt charges | 650 | €32 | - | -€32 | |
| Other financial charges | 652/9 | €18,865 | €18,174 | -€691 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €690,843 | -€955,695 | -€1.6m | |
| Income taxes | 67/77 | €11,352 | €7,309 | -€4,043 | -35.6% |
| Taxes | 670/3 | €11,400 | €9,671 | -€1,729 | -15.2% |
| Tax adjustments and reversals of tax provisions | 77 | €48 | €2,362 | +€2,314 | +4,806% |
| Profit (loss) for the period | 9904 | €679,491 | -€963,004 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €679,491 | -€963,004 | -€1.6m |
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 15 October 2026 via checked.be.