EURODIAMONDS: what changed
What changed
EURODIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€481,913
2024 · €1.1m-€575,888
Equity
€3.1m
2024 · €2.7m+€481,913
Cash
€996,781
2024 · €857,901+€138,880
Balance sheet total
€3.3m
2024 · €2.7m+€575,816
Largest movements
Assets
- Stocks and contracts +€311,207
up €311,207 (+24.8%), from €1.3m to €1.6m
- Cash +€138,880
up €138,880 (+16.2%), from €857,901 to €996,781
mainly Net result for the year (+€481,913) and Trade debts (+€54,211)
- Receivables within one year +€77,431
up €77,431 (+33.3%), from €232,501 to €309,932
of which Trade receivables: +€74,577
- Receivables after one year +€54,359
up €54,359 (+19.3%), from €281,660 to €336,019
Equity and liabilities
- Reserves +€2.5m
up €2.5m (+646%), from €394,000 to €2.9m
- Profit (loss) carried forward -€2.1m
no longer reported in 2025 (was €2.1m)
- Trade debts +€54,211
up €54,211 (+179%), from €30,314 to €84,525
- Tax, wage and social debts +€39,692
up €39,692 (+191%), from €20,808 to €60,499
of which Taxes: +€21,677
Income statement
- Gross operating margin -€514,834
down €514,834 (-42.3%), from €1.2m to €703,300
- Staff costs +€40,562
up €40,562 (+29.4%), from €137,814 to €178,376
- Taxes +€18,789
up €18,789 (+477%), from €3,943 to €22,732
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
€1.1m
Gross operating margin
-€514,834
Staff costs
-€40,562
Depreciation
-€8,216
Other operating charges
+€1,616
Financial income
+€1,576
Financial charges
+€3,320
Taxes
-€18,789
Result 2025
€481,913
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
+€148,880
Investment
-€10,000
Financing
€0
Cash 2024
€857,901
From operations (derived)
+€148,880
Net result for the year
+€481,913
Depreciation
+€16,459
Receivables after one year
-€54,359
Stocks and contracts
-€311,207
Receivables within one year
-€77,431
Deferred charges and accrued income
-€397
Trade debts
+€54,211
Tax, wage and social debts
+€39,692
Investment (derived)
-€10,000
Investment in fixed assets (net)
-€10,000
Cash 2025
€996,781
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,706,862 | €3,282,678 | +€575,816 | +21.3% |
| Fixed assets | 21/28 | €79,000 | €72,542 | -€6,459 | -8.2% |
| Tangible fixed assets | 22/27 | €76,009 | €59,550 | -€16,459 | -21.7% |
| Furniture and vehicles | 24 | €75,704 | €59,550 | -€16,154 | -21.3% |
| Other tangible fixed assets | 26 | €304 | - | -€304 | |
| Financial fixed assets | 28 | €2,992 | €12,992 | +€10,000 | +334% |
| Current assets | 29/58 | €2,627,861 | €3,210,136 | +€582,275 | +22.2% |
| Amounts receivable after more than one year | 29 | €281,660 | €336,019 | +€54,359 | +19.3% |
| Other amounts receivable | 291 | €281,660 | €336,019 | +€54,359 | +19.3% |
| Stocks and contracts in progress | 3 | €1,254,138 | €1,565,346 | +€311,207 | +24.8% |
| Stocks | 30/36 | €1,254,138 | €1,565,346 | +€311,207 | +24.8% |
| Amounts receivable within one year | 40/41 | €232,501 | €309,932 | +€77,431 | +33.3% |
| Trade receivables | 40 | €215,485 | €290,062 | +€74,577 | +34.6% |
| Other amounts receivable | 41 | €17,016 | €19,870 | +€2,854 | +16.8% |
| Cash at bank and in hand | 54/58 | €857,901 | €996,781 | +€138,880 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,661 | €2,059 | +€397 | +23.9% |
| Total equity and liabilities | 10/49 | €2,706,862 | €3,282,678 | +€575,816 | +21.3% |
| Equity | 10/15 | €2,655,740 | €3,137,653 | +€481,913 | +18.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €394,000 | €2,937,653 | +€2.5m | +646% |
| Distributable reserves | 133 | €394,000 | €2,937,653 | +€2.5m | +646% |
| Profit (loss) carried forward | 14 | €2,061,740 | - | -€2.1m | |
| Amounts payable | 17/49 | €51,121 | €145,024 | +€93,903 | +184% |
| Amounts payable within one year | 42/48 | €51,121 | €145,024 | +€93,903 | +184% |
| Trade debts | 44 | €30,314 | €84,525 | +€54,211 | +179% |
| Suppliers | 440/4 | €30,314 | €84,525 | +€54,211 | +179% |
| Taxes, remuneration and social security | 45 | €20,808 | €60,499 | +€39,692 | +191% |
| Taxes | 450/3 | €4,000 | €25,677 | +€21,677 | +542% |
| Remuneration and social security | 454/9 | €16,808 | €34,822 | +€18,015 | +107% |
| Remuneration, social security and pensions | 62 | €137,814 | €178,376 | +€40,562 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,243 | €16,459 | +€8,216 | +99.7% |
| Other operating charges | 640/8 | €2,945 | €1,328 | -€1,616 | -54.9% |
| Gross operating margin | 9900 | €1,218,133 | €703,300 | -€514,834 | -42.3% |
| Operating profit (loss) | 9901 | €1,069,131 | €507,136 | -€561,995 | -52.6% |
| Financial income | 75/76B | €6,049 | €7,626 | +€1,576 | +26.1% |
| Recurring financial income | 75 | €6,049 | €7,626 | +€1,576 | +26.1% |
| Financial charges | 65/66B | €13,437 | €10,117 | -€3,320 | -24.7% |
| Recurring financial charges | 65 | €13,437 | €10,117 | -€3,320 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €1,061,744 | €504,645 | -€557,099 | -52.5% |
| Income taxes | 67/77 | €3,943 | €22,732 | +€18,789 | +477% |
| Profit (loss) for the period | 9904 | €1,057,801 | €481,913 | -€575,888 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,057,801 | €481,913 | -€575,888 | -54.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.