DIACORP: 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
DIACORP
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€295,334
2023 · -€225,550+€520,884
Equity
€3.6m
2023 · €3.3m+€295,334
Cash
€127,034
2023 · €138,673-€11,639
Balance sheet total
€7.1m
2023 · €4.5m+€2.6m
Largest movements
Assets
- Receivables within one year +€2.3m
up €2.3m (+737%), from €317,897 to €2.7m
of which Trade receivables: +€2.3m
- Stocks and contracts +€275,859
up €275,859 (+6.9%), from €4.0m to €4.3m
Equity and liabilities
- Trade debts +€2.3m
up €2.3m (+202%), from €1.2m to €3.5m
- Profit (loss) carried forward +€225,550
no longer reported in 2024 (was -€225,550)
Income statement
- Turnover +€1.5m
up €1.5m (+12.5%), from €11.9m to €13.4m
- Goods and materials +€952,100
up €952,100 (+8.0%), from €12.0m to €12.9m
of which Purchases: +€1.2m
From the 2023 result to the 2024 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 2023
-€225,550
Turnover
+€1.5m
Other operating income
+€7,748
Goods and materials
-€952,100
Services and other goods
-€8,462
Depreciation
-€188
Other operating charges
-€10,218
Financial income
+€5,517
Financial charges
-€566
Taxes
-€3,568
Result 2024
€295,334
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€11,639
Investment
€0
Financing
€0
Cash 2023
€138,673
From operations (derived)
-€11,639
Net result for the year
+€295,334
Depreciation
+€358
Stocks and contracts
-€275,859
Receivables within one year
-€2.3m
Trade debts
+€2.3m
Tax, wage and social debts
-€18,439
Cash 2024
€127,034
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,526,215 | €7,132,583 | +€2.6m | +57.6% |
| Fixed assets | 21/28 | €904 | €546 | -€358 | -39.6% |
| Tangible fixed assets | 22/27 | €904 | €546 | -€358 | -39.6% |
| Plant, machinery and equipment | 23 | €904 | €546 | -€358 | -39.6% |
| Current assets | 29/58 | €4,525,311 | €7,132,036 | +€2.6m | +57.6% |
| Amounts receivable after more than one year | 29 | €81,700 | €81,700 | = | 0.0% |
| Other amounts receivable | 291 | €81,700 | €81,700 | = | 0.0% |
| Stocks and contracts in progress | 3 | €3,987,041 | €4,262,900 | +€275,859 | +6.9% |
| Stocks | 30/36 | €3,987,041 | €4,262,900 | +€275,859 | +6.9% |
| Goods purchased for resale | 34 | €3,987,041 | €4,262,900 | +€275,859 | +6.9% |
| Amounts receivable within one year | 40/41 | €317,897 | €2,660,403 | +€2.3m | +737% |
| Trade receivables | 40 | €113,239 | €2,394,060 | +€2.3m | +2,014% |
| Other amounts receivable | 41 | €204,658 | €266,343 | +€61,685 | +30.1% |
| Cash at bank and in hand | 54/58 | €138,673 | €127,034 | -€11,639 | -8.4% |
| Total equity and liabilities | 10/49 | €4,526,215 | €7,132,583 | +€2.6m | +57.6% |
| Equity | 10/15 | €3,292,818 | €3,588,152 | +€295,334 | +9.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,505,968 | €3,575,752 | +€69,784 | +2.0% |
| Distributable reserves | 133 | €3,505,968 | €3,575,752 | +€69,784 | +2.0% |
| Profit (loss) carried forward | 14 | -€225,550 | - | +€225,550 | |
| Amounts payable | 17/49 | €1,233,396 | €3,544,430 | +€2.3m | +187% |
| Amounts payable within one year | 42/48 | €1,233,396 | €3,544,430 | +€2.3m | +187% |
| Trade debts | 44 | €1,154,749 | €3,484,221 | +€2.3m | +202% |
| Suppliers | 440/4 | €1,154,749 | €3,484,221 | +€2.3m | +202% |
| Taxes, remuneration and social security | 45 | €78,648 | €60,209 | -€18,439 | -23.4% |
| Taxes | 450/3 | €78,648 | €60,209 | -€18,439 | -23.4% |
| Operating income | 70/76A | €11,885,513 | €13,375,981 | +€1.5m | +12.5% |
| Turnover | 70 | €11,885,017 | €13,367,737 | +€1.5m | +12.5% |
| Other operating income | 74 | €496 | €8,244 | +€7,748 | +1,563% |
| Operating charges | 60/66A | €12,079,235 | €13,050,203 | +€970,968 | +8.0% |
| Goods for resale, raw materials and consumables | 60 | €11,950,113 | €12,902,213 | +€952,100 | +8.0% |
| Purchases | 600/8 | €12,025,144 | €13,178,073 | +€1.2m | +9.6% |
| Change in stocks: decrease (increase) | 609 | -€75,031 | -€275,859 | -€200,828 | -268% |
| Services and other goods | 61 | €125,292 | €133,754 | +€8,462 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €358 | +€188 | +111% |
| Other operating charges | 640/8 | €3,661 | €13,878 | +€10,218 | +279% |
| Operating profit (loss) | 9901 | -€193,722 | €325,779 | +€519,500 | |
| Financial income | 75/76B | €9,393 | €14,911 | +€5,517 | +58.7% |
| Recurring financial income | 75 | €9,393 | €14,911 | +€5,517 | +58.7% |
| Other financial income | 752/9 | €9,393 | €14,911 | +€5,517 | +58.7% |
| Financial charges | 65/66B | €14,073 | €14,639 | +€566 | +4.0% |
| Recurring financial charges | 65 | €14,073 | €14,639 | +€566 | +4.0% |
| Debt charges | 650 | €821 | €724 | -€97 | -11.8% |
| Other financial charges | 652/9 | €13,252 | €13,914 | +€663 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€198,401 | €326,050 | +€524,452 | |
| Income taxes | 67/77 | €27,149 | €30,716 | +€3,568 | +13.1% |
| Taxes | 670/3 | €27,150 | €30,720 | +€3,570 | +13.1% |
| Tax adjustments and reversals of tax provisions | 77 | €1 | €4 | +€2 | +175% |
| Profit (loss) for the period | 9904 | -€225,550 | €295,334 | +€520,884 | |
| Profit (loss) for the period to be appropriated | 9905 | -€225,550 | €295,334 | +€520,884 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.