DIA TRADE: 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 TRADE
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€321,099
2024 · -€19,963-€301,137
Equity
-€675,383
2024 · -€354,283-€321,099
Cash
-
2024 · €7,696-€7,696
Balance sheet total
€1.7m
2024 · €3.7m-€2.0m
Largest movements
Assets
- Receivables within one year -€1.4m
down €1.4m (-95.0%), from €1.5m to €73,135
of which Trade receivables: -€1.4m
- Stocks and contracts -€304,442
down €304,442 (-16.4%), from €1.9m to €1.6m
- Deferred charges and accrued income -€272,929
down €272,929 (-100.0%), from €273,065 to €136
Equity and liabilities
- Trade debts -€1.7m
down €1.7m (-46.0%), from €3.7m to €2.0m
- Profit (loss) carried forward -€321,099
down €321,099 (-81.7%), from -€393,161 to -€714,261
Income statement
- Gross operating margin -€302,800
down €302,800 (-6,087%), from -€4,975 to -€307,775
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
-€19,963
Gross operating margin
-€302,800
Staff costs
+€867
Depreciation
-€241
Other operating charges
+€133
Financial income
-€2,096
Financial charges
+€557
Taxes
+€2,444
Result 2025
-€321,099
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
-€7,696
Investment
€0
Financing
€0
Cash 2024
€7,696
From operations (derived)
-€7,696
Net result for the year
-€321,099
Depreciation
+€12,537
Stocks and contracts
+€304,442
Receivables within one year
+€1.4m
Deferred charges and accrued income
+€272,929
Trade debts
-€1.7m
Tax, wage and social debts
-€4,385
Other debts
+€14,645
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,650,847 | €1,652,315 | -€2.0m | -54.7% |
| Fixed assets | 21/28 | €38,605 | €26,068 | -€12,537 | -32.5% |
| Tangible fixed assets | 22/27 | €38,011 | €25,474 | -€12,537 | -33.0% |
| Plant, machinery and equipment | 23 | €32,759 | €21,759 | -€11,000 | -33.6% |
| Furniture and vehicles | 24 | €5,252 | €3,715 | -€1,537 | -29.3% |
| Financial fixed assets | 28 | €594 | €594 | = | 0.0% |
| Current assets | 29/58 | €3,612,242 | €1,626,247 | -€2.0m | -55.0% |
| Stocks and contracts in progress | 3 | €1,857,418 | €1,552,976 | -€304,442 | -16.4% |
| Stocks | 30/36 | €1,857,418 | €1,552,976 | -€304,442 | -16.4% |
| Amounts receivable within one year | 40/41 | €1,474,062 | €73,135 | -€1.4m | -95.0% |
| Trade receivables | 40 | €1,470,410 | €68,797 | -€1.4m | -95.3% |
| Other amounts receivable | 41 | €3,652 | €4,338 | +€686 | +18.8% |
| Cash at bank and in hand | 54/58 | €7,696 | - | -€7,696 | |
| Deferred charges and accrued income | 490/1 | €273,065 | €136 | -€272,929 | -100.0% |
| Total equity and liabilities | 10/49 | €3,650,847 | €1,652,315 | -€2.0m | -54.7% |
| Equity | 10/15 | -€354,283 | -€675,383 | -€321,099 | -90.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,286 | €20,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,107 | €2,107 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,107 | €2,107 | = | 0.0% |
| Distributable reserves | 133 | €18,179 | €18,179 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€393,161 | -€714,261 | -€321,099 | -81.7% |
| Amounts payable | 17/49 | €4,005,130 | €2,327,697 | -€1.7m | -41.9% |
| Amounts payable within one year | 42/48 | €4,005,130 | €2,327,697 | -€1.7m | -41.9% |
| Financial debts | 43 | €67,796 | €67,796 | = | 0.0% |
| Other loans | 439 | €67,796 | €67,796 | = | 0.0% |
| Trade debts | 44 | €3,669,865 | €1,982,172 | -€1.7m | -46.0% |
| Suppliers | 440/4 | €3,669,865 | €1,982,172 | -€1.7m | -46.0% |
| Taxes, remuneration and social security | 45 | €24,821 | €20,436 | -€4,385 | -17.7% |
| Taxes | 450/3 | €19,189 | €14,804 | -€4,385 | -22.9% |
| Remuneration and social security | 454/9 | €5,632 | €5,632 | = | 0.0% |
| Other amounts payable | 47/48 | €242,649 | €257,293 | +€14,645 | +6.0% |
| Remuneration, social security and pensions | 62 | €867 | - | -€867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,296 | €12,537 | +€241 | +2.0% |
| Other operating charges | 640/8 | €251 | €118 | -€133 | -53.0% |
| Gross operating margin | 9900 | -€4,975 | -€307,775 | -€302,800 | -6,087% |
| Operating profit (loss) | 9901 | -€18,389 | -€320,430 | -€302,042 | -1,643% |
| Financial income | 75/76B | €3,935 | €1,840 | -€2,096 | -53.3% |
| Recurring financial income | 75 | €3,935 | €1,840 | -€2,096 | -53.3% |
| Financial charges | 65/66B | €3,065 | €2,509 | -€557 | -18.2% |
| Recurring financial charges | 65 | €3,065 | €2,509 | -€557 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,519 | -€321,099 | -€303,581 | -1,733% |
| Income taxes | 67/77 | €2,444 | - | -€2,444 | |
| Profit (loss) for the period | 9904 | -€19,963 | -€321,099 | -€301,137 | -1,508% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,963 | -€321,099 | -€301,137 | -1,508% |
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.