DIAGEM: what changed
What changed
DIAGEM
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€387,115
2024 · -€179,170-€207,945
Equity
€2.0m
2024 · €2.4m-€387,115
Cash
€541,319
2024 · €934,337-€393,018
Balance sheet total
€2.2m
2024 · €3.5m-€1.2m
Largest movements
Assets
- Receivables within one year -€688,156
down €688,156 (-38.5%), from €1.8m to €1.1m
of which Trade receivables: -€687,597
- Cash -€393,018
down €393,018 (-42.1%), from €934,337 to €541,319
mainly Other debts (-€825,259) and Net result for the year (-€387,115)
- Stocks and contracts -€146,378
down €146,378 (-21.9%), from €667,278 to €520,900
Equity and liabilities
- Other debts -€825,259
down €825,259 (-81.7%), from €1.0m to €184,620
- Reserves -€387,115
down €387,115 (-16.1%), from €2.4m to €2.0m
of which Distributable reserves: -€387,115
Income statement
- Gross operating margin -€531,225
down €531,225, from €223,077 to -€308,149
- Write-downs -€325,580
down €325,580 (-85.5%), from €380,864 to €55,283
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€179,170
Gross operating margin
-€531,225
Depreciation
+€3
Write-downs
+€325,580
Other operating charges
+€54
Financial income
+€60
Financial charges
+€254
Taxes
-€2,671
Result 2025
-€387,115
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€393,018
Investment
€0
Financing
€0
Cash 2024
€934,337
From operations (derived)
-€393,018
Net result for the year
-€387,115
Depreciation
+€9,280
Stocks and contracts
+€146,378
Receivables within one year
+€688,156
Deferred charges and accrued income
-€461
Trade debts
-€26,997
Tax, wage and social debts
+€3,000
Other debts
-€825,259
Cash 2025
€541,319
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,473,330 | €2,236,959 | -€1.2m | -35.6% |
| Fixed assets | 21/28 | €83,556 | €74,276 | -€9,280 | -11.1% |
| Tangible fixed assets | 22/27 | €83,556 | €74,276 | -€9,280 | -11.1% |
| Land and buildings | 22 | €83,363 | €74,223 | -€9,140 | -11.0% |
| Plant, machinery and equipment | 23 | €110 | €54 | -€57 | -51.5% |
| Furniture and vehicles | 24 | €83 | - | -€83 | |
| Current assets | 29/58 | €3,389,773 | €2,162,683 | -€1.2m | -36.2% |
| Stocks and contracts in progress | 3 | €667,278 | €520,900 | -€146,378 | -21.9% |
| Stocks | 30/36 | €667,278 | €520,900 | -€146,378 | -21.9% |
| Amounts receivable within one year | 40/41 | €1,787,244 | €1,099,088 | -€688,156 | -38.5% |
| Trade receivables | 40 | €1,786,074 | €1,098,477 | -€687,597 | -38.5% |
| Other amounts receivable | 41 | €1,170 | €611 | -€559 | -47.8% |
| Cash at bank and in hand | 54/58 | €934,337 | €541,319 | -€393,018 | -42.1% |
| Deferred charges and accrued income | 490/1 | €915 | €1,376 | +€461 | +50.4% |
| Total equity and liabilities | 10/49 | €3,473,330 | €2,236,959 | -€1.2m | -35.6% |
| Equity | 10/15 | €2,416,220 | €2,029,105 | -€387,115 | -16.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,397,628 | €2,010,513 | -€387,115 | -16.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,395,769 | €2,008,654 | -€387,115 | -16.2% |
| Amounts payable | 17/49 | €1,057,110 | €207,854 | -€849,256 | -80.3% |
| Amounts payable within one year | 42/48 | €1,057,110 | €207,854 | -€849,256 | -80.3% |
| Trade debts | 44 | €45,230 | €18,234 | -€26,997 | -59.7% |
| Suppliers | 440/4 | €45,230 | €18,234 | -€26,997 | -59.7% |
| Taxes, remuneration and social security | 45 | €2,000 | €5,000 | +€3,000 | +150% |
| Taxes | 450/3 | €2,000 | €5,000 | +€3,000 | +150% |
| Other amounts payable | 47/48 | €1,009,879 | €184,620 | -€825,259 | -81.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,283 | €9,280 | -€3 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €380,864 | €55,283 | -€325,580 | -85.5% |
| Other operating charges | 640/8 | €6,485 | €6,431 | -€54 | -0.8% |
| Gross operating margin | 9900 | €223,077 | -€308,149 | -€531,225 | |
| Operating profit (loss) | 9901 | -€173,556 | -€379,143 | -€205,587 | -118% |
| Financial income | 75/76B | €108 | €168 | +€60 | +56.0% |
| Recurring financial income | 75 | €108 | €168 | +€60 | +56.0% |
| Financial charges | 65/66B | €3,391 | €3,138 | -€254 | -7.5% |
| Recurring financial charges | 65 | €3,391 | €3,138 | -€254 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | -€176,839 | -€382,113 | -€205,273 | -116% |
| Income taxes | 67/77 | €2,331 | €5,002 | +€2,671 | +115% |
| Profit (loss) for the period | 9904 | -€179,170 | -€387,115 | -€207,945 | -116% |
| Profit (loss) for the period to be appropriated | 9905 | -€179,170 | -€387,115 | -€207,945 | -116% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.