DIAMOND TRADING: 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
DIAMOND TRADING
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6.4m
2024 · €3.0m-€9.4m
Equity
€44.0m
2024 · €52.3m-€8.4m
Cash
€263,704
2024 · €1.3m-€993,081
Balance sheet total
€47.9m
2024 · €56.7m-€8.8m
Largest movements
Assets
- Receivables within one year -€5.6m
down €5.6m (-13.3%), from €41.9m to €36.3m
of which Trade receivables: -€6.4m
- Stocks and contracts -€2.4m
down €2.4m (-18.0%), from €13.2m to €10.8m
- Cash -€993,081
down €993,081 (-79.0%), from €1.3m to €263,704
mainly Net result for the year (-€6.4m) and Trade debts (-€2.4m)
Equity and liabilities
- Profit (loss) carried forward -€8.4m
down €8.4m (-21.0%), from €39.9m to €31.6m
- Trade debts -€2.4m
down €2.4m (-68.8%), from €3.5m to €1.1m
- Other debts +€2.0m
up €2.0m (+36,783%), from €5,511 to €2.0m
Income statement
- Turnover -€20.2m
down €20.2m (-44.9%), from €44.9m to €24.7m
- Goods and materials -€10.6m
down €10.6m (-26.1%), from €40.5m to €29.9m
of which Purchases: -€17.1m
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
€3.0m
Turnover
-€20.2m
Other operating income
-€64,456
Goods and materials
+€10.6m
Services and other goods
+€95,353
Staff costs
-€7,804
Depreciation
+€989
Other operating charges
+€11,013
Financial income
+€18,122
Financial charges
+€152,728
Taxes
+€29,569
Result 2025
-€6.4m
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
+€1.2m
Investment
-€109,409
Financing
-€2.1m
Cash 2024
€1.3m
From operations (derived)
+€1.2m
Net result for the year
-€6.4m
Depreciation
+€18,134
Stocks and contracts
+€2.4m
Receivables within one year
+€5.6m
Smaller working-capital items
-€4,135
Trade debts
-€2.4m
Tax, wage and social debts
+€59,361
Other debts
+€2.0m
Investment (derived)
-€109,409
Investment in fixed assets (net)
-€109,409
Financing
-€2.1m
Short-term financial debts
-€114,927
Contributions, distributions and other
-€2.0m
Cash 2025
€263,704
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,737,843 | €47,904,697 | -€8.8m | -15.6% |
| Fixed assets | 21/28 | €373,499 | €464,774 | +€91,275 | +24.4% |
| Intangible fixed assets | 21 | €13,270 | €9,142 | -€4,128 | -31.1% |
| Tangible fixed assets | 22/27 | €91,982 | €85,756 | -€6,227 | -6.8% |
| Plant, machinery and equipment | 23 | €32,370 | €28,196 | -€4,174 | -12.9% |
| Furniture and vehicles | 24 | €4,350 | €2,297 | -€2,053 | -47.2% |
| Other tangible fixed assets | 26 | €55,263 | €55,263 | = | 0.0% |
| Financial fixed assets | 28 | €268,247 | €369,876 | +€101,629 | +37.9% |
| Affiliated companies | 280/1 | €251,943 | €353,572 | +€101,629 | +40.3% |
| Participating interests | 280 | €150,232 | €150,232 | = | 0.0% |
| Amounts receivable | 281 | €101,711 | €203,341 | +€101,629 | +99.9% |
| Other financial fixed assets | 284/8 | €16,303 | €16,303 | = | 0.0% |
| Shares | 284 | €4,645 | €4,645 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,658 | €11,658 | = | 0.0% |
| Current assets | 29/58 | €56,364,344 | €47,439,923 | -€8.9m | -15.8% |
| Stocks and contracts in progress | 3 | €13,170,661 | €10,794,043 | -€2.4m | -18.0% |
| Stocks | 30/36 | €13,170,661 | €10,794,043 | -€2.4m | -18.0% |
| Goods purchased for resale | 34 | €13,170,661 | €10,794,043 | -€2.4m | -18.0% |
| Amounts receivable within one year | 40/41 | €41,891,359 | €36,331,789 | -€5.6m | -13.3% |
| Trade receivables | 40 | €40,606,380 | €34,240,501 | -€6.4m | -15.7% |
| Other amounts receivable | 41 | €1,284,978 | €2,091,289 | +€806,310 | +62.7% |
| Cash at bank and in hand | 54/58 | €1,256,784 | €263,704 | -€993,081 | -79.0% |
| Deferred charges and accrued income | 490/1 | €45,540 | €50,388 | +€4,848 | +10.6% |
| Total equity and liabilities | 10/49 | €56,737,843 | €47,904,697 | -€8.8m | -15.6% |
| Equity | 10/15 | €52,344,904 | €43,958,662 | -€8.4m | -16.0% |
| Contributions | 10/11 | €321,965 | €321,965 | = | 0.0% |
| Capital | 10 | €321,965 | €321,965 | = | 0.0% |
| Issued capital | 100 | €572,891 | €572,891 | = | 0.0% |
| Uncalled capital | 101 | €250,926 | €250,926 | = | 0.0% |
| Reserves | 13 | €12,074,688 | €12,074,688 | = | 0.0% |
| Non-distributable reserves | 130/1 | €57,289 | €57,289 | = | 0.0% |
| Legal reserve | 130 | €57,289 | €57,289 | = | 0.0% |
| Distributable reserves | 133 | €12,017,399 | €12,017,399 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,948,251 | €31,562,009 | -€8.4m | -21.0% |
| Amounts payable | 17/49 | €4,392,939 | €3,946,035 | -€446,903 | -10.2% |
| Amounts payable within one year | 42/48 | €4,389,877 | €3,942,260 | -€447,617 | -10.2% |
| Financial debts | 43 | €727,693 | €612,766 | -€114,927 | -15.8% |
| Credit institutions | 430/8 | €727,693 | €612,766 | -€114,927 | -15.8% |
| Trade debts | 44 | €3,514,070 | €1,094,978 | -€2.4m | -68.8% |
| Suppliers | 440/4 | €3,514,070 | €1,094,978 | -€2.4m | -68.8% |
| Taxes, remuneration and social security | 45 | €142,603 | €201,964 | +€59,361 | +41.6% |
| Taxes | 450/3 | €104,518 | €162,278 | +€57,760 | +55.3% |
| Remuneration and social security | 454/9 | €38,085 | €39,686 | +€1,601 | +4.2% |
| Other amounts payable | 47/48 | €5,511 | €2,032,552 | +€2.0m | +36,783% |
| Accrued charges and deferred income | 492/3 | €3,062 | €3,775 | +€713 | +23.3% |
| Operating income | 70/76A | €44,969,486 | €24,749,630 | -€20.2m | -45.0% |
| Turnover | 70 | €44,890,998 | €24,735,599 | -€20.2m | -44.9% |
| Other operating income | 74 | €78,488 | €14,032 | -€64,456 | -82.1% |
| Operating charges | 60/66A | €41,564,708 | €30,895,275 | -€10.7m | -25.7% |
| Goods for resale, raw materials and consumables | 60 | €40,476,443 | €29,906,562 | -€10.6m | -26.1% |
| Purchases | 600/8 | €44,678,778 | €27,529,943 | -€17.1m | -38.4% |
| Change in stocks: decrease (increase) | 609 | -€4,202,335 | €2,376,619 | +€6.6m | |
| Services and other goods | 61 | €798,856 | €703,503 | -€95,353 | -11.9% |
| Remuneration, social security and pensions | 62 | €255,982 | €263,786 | +€7,804 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,123 | €18,134 | -€989 | -5.2% |
| Other operating charges | 640/8 | €14,304 | €3,291 | -€11,013 | -77.0% |
| Operating profit (loss) | 9901 | €3,404,778 | -€6,145,645 | -€9.6m | |
| Financial income | 75/76B | €60,798 | €78,920 | +€18,122 | +29.8% |
| Recurring financial income | 75 | €60,798 | €78,920 | +€18,122 | +29.8% |
| Income from current assets | 751 | €60,798 | €78,920 | +€18,122 | +29.8% |
| Other financial income | 752/9 | €0 | - | -€0 | |
| Financial charges | 65/66B | €414,878 | €262,150 | -€152,728 | -36.8% |
| Recurring financial charges | 65 | €414,878 | €262,150 | -€152,728 | -36.8% |
| Debt charges | 650 | €365,662 | €233,693 | -€131,970 | -36.1% |
| Other financial charges | 652/9 | €49,216 | €28,458 | -€20,758 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €3,050,698 | -€6,328,875 | -€9.4m | |
| Income taxes | 67/77 | €86,936 | €57,368 | -€29,569 | -34.0% |
| Taxes | 670/3 | €86,940 | €57,370 | -€29,570 | -34.0% |
| Tax adjustments and reversals of tax provisions | 77 | €4 | €2 | -€1 | -36.0% |
| Profit (loss) for the period | 9904 | €2,963,762 | -€6,386,243 | -€9.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,963,762 | -€6,386,243 | -€9.4m |
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 14 October 2026 via checked.be.