DIAMPEX: 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
DIAMPEX
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2.0m
2024 · €1.8m-€3.8m
Equity
€13.8m
2024 · €15.7m-€2.0m
Cash
€66,975
2024 · €558,617-€491,642
Balance sheet total
€16.6m
2024 · €22.8m-€6.2m
Largest movements
Assets
- Receivables within one year -€4.1m
down €4.1m (-34.3%), from €11.8m to €7.8m
of which Trade receivables: -€4.1m
- Stocks and contracts -€1.6m
down €1.6m (-17.0%), from €9.7m to €8.0m
- Cash -€491,642
down €491,642 (-88.0%), from €558,617 to €66,975
mainly Trade debts (-€4.6m) and Net result for the year (-€2.0m)
Equity and liabilities
- Trade debts -€4.6m
down €4.6m (-95.3%), from €4.8m to €228,070
- Profit (loss) carried forward -€2.0m
new in 2025: -€2.0m
- Other debts +€387,686
up €387,686 (+17.2%), from €2.2m to €2.6m
Income statement
- Goods and materials -€6.7m
no longer reported in 2025 (was €6.7m)
- Turnover +€4.1m
up €4.1m (+46.7%), from €8.7m to €12.8m
- Gross operating margin -€1.8m
new in 2025: -€1.8m
- Services and other goods -€167,733
no longer reported in 2025 (was €167,733)
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
€1.8m
Turnover
+€4.1m
Other operating income
-€62,293
Goods and materials
+€6.7m
Services and other goods
+€167,733
Staff costs
-€2,445
Depreciation
+€6,645
Other operating charges
-€53,661
Other operating items
-€14.6m
Financial income
+€12,909
Financial charges
-€29,228
Other financial items
-€4,485
Taxes
+€4,648
Result 2025
-€2.0m
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
-€491,663
Investment
+€21
Financing
€0
Cash 2024
€558,617
From operations (derived)
-€491,663
Net result for the year
-€2.0m
Depreciation
+€6,741
Stocks and contracts
+€1.6m
Receivables within one year
+€4.1m
Smaller working-capital items
-€15,094
Trade debts
-€4.6m
Other debts
+€387,686
Investment (derived)
+€21
Investment in fixed assets (net)
+€21
Cash 2025
€66,975
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,813,486 | €16,629,223 | -€6.2m | -27.1% |
| Fixed assets | 21/28 | €781,123 | €774,361 | -€6,762 | -0.9% |
| Tangible fixed assets | 22/27 | €779,241 | €772,500 | -€6,741 | -0.9% |
| Land and buildings | 22 | €778,347 | €771,912 | -€6,435 | -0.8% |
| Plant, machinery and equipment | 23 | €894 | €588 | -€306 | -34.2% |
| Financial fixed assets | 28 | €1,882 | €1,861 | -€21 | -1.1% |
| Other financial fixed assets | 284/8 | €1,882 | - | -€1,882 | |
| Amounts receivable and cash guarantees | 285/8 | €1,882 | - | -€1,882 | |
| Current assets | 29/58 | €22,032,363 | €15,854,862 | -€6.2m | -28.0% |
| Stocks and contracts in progress | 3 | €9,660,478 | €8,015,313 | -€1.6m | -17.0% |
| Stocks | 30/36 | €9,660,478 | €8,015,313 | -€1.6m | -17.0% |
| Goods purchased for resale | 34 | €9,660,478 | - | -€9.7m | |
| Amounts receivable within one year | 40/41 | €11,807,403 | €7,755,985 | -€4.1m | -34.3% |
| Trade receivables | 40 | €11,806,402 | €7,745,348 | -€4.1m | -34.4% |
| Other amounts receivable | 41 | €1,001 | €10,637 | +€9,636 | +962.6% |
| Cash at bank and in hand | 54/58 | €558,617 | €66,975 | -€491,642 | -88.0% |
| Deferred charges and accrued income | 490/1 | €5,865 | €16,589 | +€10,724 | +182.8% |
| Total equity and liabilities | 10/49 | €22,813,486 | €16,629,223 | -€6.2m | -27.1% |
| Equity | 10/15 | €15,735,428 | €13,764,974 | -€2.0m | -12.5% |
| Contributions | 10/11 | €6,165,928 | €6,165,928 | = | 0.0% |
| Capital | 10 | €6,165,928 | €6,165,928 | = | 0.0% |
| Issued capital | 100 | €6,165,928 | €6,165,928 | = | 0.0% |
| Revaluation surpluses | 12 | €675,596 | €675,596 | = | 0.0% |
| Reserves | 13 | €8,893,904 | €8,893,904 | = | 0.0% |
| Non-distributable reserves | 130/1 | €364,041 | €364,041 | = | 0.0% |
| Legal reserve | 130 | €364,041 | €364,041 | = | 0.0% |
| Distributable reserves | 133 | €8,529,863 | €8,529,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,970,454 | -€2.0m | |
| Amounts payable | 17/49 | €7,078,058 | €2,864,249 | -€4.2m | -59.5% |
| Amounts payable within one year | 42/48 | €7,078,058 | €2,863,861 | -€4.2m | -59.5% |
| Trade debts | 44 | €4,825,195 | €228,070 | -€4.6m | -95.3% |
| Suppliers | 440/4 | €4,825,195 | €228,070 | -€4.6m | -95.3% |
| Taxes, remuneration and social security | 45 | €4,758 | - | -€4,758 | |
| Taxes | 450/3 | €4,758 | - | -€4,758 | |
| Other amounts payable | 47/48 | €2,248,105 | €2,635,791 | +€387,686 | +17.2% |
| Accrued charges and deferred income | 492/3 | - | €388 | +€388 | |
| Operating income | 70/76A | €8,758,645 | - | -€8.8m | |
| Turnover | 70 | €8,696,352 | €12,758,330 | +€4.1m | +46.7% |
| Other operating income | 74 | €62,293 | - | -€62,293 | |
| Operating charges | 60/66A | €6,888,639 | - | -€6.9m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €14,653,116 | +€14.7m | |
| Goods for resale, raw materials and consumables | 60 | €6,670,221 | - | -€6.7m | |
| Change in stocks: decrease (increase) | 609 | €825,946 | - | -€825,946 | |
| Services and other goods | 61 | €167,733 | - | -€167,733 | |
| Remuneration, social security and pensions | 62 | €31,222 | €33,667 | +€2,445 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,386 | €6,741 | -€6,645 | -49.6% |
| Other operating charges | 640/8 | €6,077 | €59,738 | +€53,661 | +883.0% |
| Gross operating margin | 9900 | - | -€1,812,167 | -€1.8m | |
| Operating profit (loss) | 9901 | €1,870,006 | -€1,912,313 | -€3.8m | |
| Financial income | 75/76B | - | €12,909 | +€12,909 | |
| Recurring financial income | 75 | €4,485 | €12,909 | +€8,424 | +187.8% |
| Other financial income | 752/9 | €4,485 | - | -€4,485 | |
| Financial charges | 65/66B | €22,958 | €52,186 | +€29,228 | +127.3% |
| Recurring financial charges | 65 | €22,958 | €52,186 | +€29,228 | +127.3% |
| Other financial charges | 652/9 | €22,958 | - | -€22,958 | |
| Profit (loss) for the period before taxes | 9903 | €1,851,533 | -€1,951,590 | -€3.8m | |
| Income taxes | 67/77 | €23,512 | €18,864 | -€4,648 | -19.8% |
| Taxes | 670/3 | €23,512 | - | -€23,512 | |
| Profit (loss) for the period | 9904 | €1,828,021 | -€1,970,454 | -€3.8m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,828,021 | -€1,970,454 | -€3.8m |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.