DIAM SOURCE: 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
DIAM SOURCE
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€332,301
2024 · -€749,223+€1.1m
Equity
-€4.5m
2024 · -€4.8m+€332,301
Cash
-
2024 · €601-€601
Balance sheet total
€43.5m
2024 · €7.5m+€36.0m
Largest movements
Assets
- Receivables within one year +€35.9m
up €35.9m (+648.8%), from €5.5m to €41.4m
of which Trade receivables: +€35.8m
Equity and liabilities
- Trade debts +€35.3m
up €35.3m (+286.6%), from €12.3m to €47.6m
Income statement
- Gross operating margin +€1.1m
up €1.1m, from -€736,423 to €359,780
- Staff costs +€30,507
up €30,507 (+242.5%), from €12,581 to €43,088
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
-€749,223
Gross operating margin
+€1.1m
Staff costs
-€30,507
Depreciation
+€348
Other operating charges
+€2,860
Other operating items
+€4,123
Financial income
+€6,912
Financial charges
+€2,149
Taxes
-€564
Result 2025
€332,301
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
-€871
Investment
+€270
Financing
€0
Cash 2024
€601
From operations (derived)
-€871
Net result for the year
+€332,301
Depreciation
+€347
Stocks and contracts
-€101,961
Receivables within one year
-€35.9m
Smaller working-capital items
+€7,420
Trade debts
+€35.3m
Accrued charges and deferred income
+€341,641
Investment (derived)
+€270
Investment in fixed assets (net)
+€270
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,494,625 | €43,462,122 | +€36.0m | +479.9% |
| Fixed assets | 21/28 | €1,393 | €776 | -€617 | -44.3% |
| Tangible fixed assets | 22/27 | €347 | - | -€347 | |
| Plant, machinery and equipment | 23 | €347 | - | -€347 | |
| Financial fixed assets | 28 | €1,046 | €776 | -€270 | -25.8% |
| Current assets | 29/58 | €7,493,232 | €43,461,347 | +€36.0m | +480.0% |
| Amounts receivable after more than one year | 29 | €403,120 | €403,120 | = | 0.0% |
| Other amounts receivable | 291 | €403,120 | €403,120 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,556,571 | €1,658,532 | +€101,961 | +6.6% |
| Stocks | 30/36 | €1,556,571 | €1,658,532 | +€101,961 | +6.6% |
| Amounts receivable within one year | 40/41 | €5,528,962 | €41,398,937 | +€35.9m | +648.8% |
| Trade receivables | 40 | €5,313,420 | €41,078,152 | +€35.8m | +673.1% |
| Other amounts receivable | 41 | €215,542 | €320,784 | +€105,242 | +48.8% |
| Cash at bank and in hand | 54/58 | €601 | - | -€601 | |
| Deferred charges and accrued income | 490/1 | €3,978 | €758 | -€3,220 | -80.9% |
| Total equity and liabilities | 10/49 | €7,494,625 | €43,462,122 | +€36.0m | +479.9% |
| Equity | 10/15 | -€4,841,537 | -€4,509,236 | +€332,301 | +6.9% |
| Contributions | 10/11 | €301,613 | €301,613 | = | 0.0% |
| Capital | 10 | €301,613 | €301,613 | = | 0.0% |
| Issued capital | 100 | €301,613 | €301,613 | = | 0.0% |
| Reserves | 13 | €29,527 | €29,527 | = | 0.0% |
| Distributable reserves | 133 | €29,527 | €29,527 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,172,677 | -€4,840,376 | +€332,301 | +6.4% |
| Amounts payable | 17/49 | €12,336,162 | €47,971,358 | +€35.6m | +288.9% |
| Amounts payable within one year | 42/48 | €12,336,162 | €47,629,717 | +€35.3m | +286.1% |
| Trade debts | 44 | €12,314,637 | €47,603,991 | +€35.3m | +286.6% |
| Suppliers | 440/4 | €12,314,637 | €47,603,991 | +€35.3m | +286.6% |
| Taxes, remuneration and social security | 45 | €18,848 | €23,049 | +€4,201 | +22.3% |
| Taxes | 450/3 | €15,680 | €23,049 | +€7,369 | +47.0% |
| Remuneration and social security | 454/9 | €3,168 | - | -€3,168 | |
| Other amounts payable | 47/48 | €2,677 | €2,677 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €341,641 | +€341,641 | |
| Remuneration, social security and pensions | 62 | €12,581 | €43,088 | +€30,507 | +242.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €347 | -€348 | -50.0% |
| Other operating charges | 640/8 | €4,862 | €2,002 | -€2,860 | -58.8% |
| Non-recurring operating charges | 66A | €4,123 | - | -€4,123 | |
| Gross operating margin | 9900 | -€736,423 | €359,780 | +€1.1m | |
| Operating profit (loss) | 9901 | -€758,683 | €314,343 | +€1.1m | |
| Financial income | 75/76B | €20,997 | €27,909 | +€6,912 | +32.9% |
| Recurring financial income | 75 | €20,997 | €27,909 | +€6,912 | +32.9% |
| Financial charges | 65/66B | €5,100 | €2,951 | -€2,149 | -42.1% |
| Recurring financial charges | 65 | €5,100 | €2,951 | -€2,149 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | -€742,786 | €339,301 | +€1.1m | |
| Income taxes | 67/77 | €6,436 | €7,000 | +€564 | +8.8% |
| Profit (loss) for the period | 9904 | -€749,223 | €332,301 | +€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | -€749,223 | €332,301 | +€1.1m |
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 29 September 2026 via checked.be.