GILTA DIAMONDS: what changed
What changed
GILTA DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€142,794
2024 · -€206,536+€63,742
Equity
€141,905
2024 · €284,699-€142,794
Cash
€136,348
2024 · €101,439+€34,908
Balance sheet total
€4.4m
2024 · €5.0m-€598,470
Largest movements
Assets
- Stocks and contracts -€667,500
down €667,500 (-13.8%), from €4.9m to €4.2m
Equity and liabilities
- Trade debts -€503,843
down €503,843 (-12.3%), from €4.1m to €3.6m
- Profit (loss) carried forward -€142,794
down €142,794 (-18.1%), from -€789,681 to -€932,475
- Accrued charges and deferred income +€108,972
new in 2025: €108,972
- Other debts -€67,184
down €67,184 (-10.7%), from €630,669 to €563,485
Income statement
- Gross operating margin +€64,638
up €64,638 (+39.0%), from -€165,750 to -€101,112
- Staff costs -€1,957
down €1,957 (-7.5%), from €26,122 to €24,165
- Depreciation +€1,724
up €1,724 (+79.4%), from €2,172 to €3,896
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
-€206,536
Gross operating margin
+€64,638
Staff costs
+€1,957
Depreciation
-€1,724
Other operating charges
-€69
Financial income
+€116
Financial charges
-€1,010
Taxes
-€167
Result 2025
-€142,794
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
+€49,889
Investment
-€14,981
Financing
€0
Cash 2024
€101,439
From operations (derived)
+€49,889
Net result for the year
-€142,794
Depreciation
+€3,896
Stocks and contracts
+€667,500
Receivables within one year
-€23,101
Deferred charges and accrued income
+€64
Trade debts
-€503,843
Tax, wage and social debts
+€6,379
Other debts
-€67,184
Accrued charges and deferred income
+€108,972
Investment (derived)
-€14,981
Investment in fixed assets (net)
-€14,981
Cash 2025
€136,348
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,032,613 | €4,434,143 | -€598,470 | -11.9% |
| Fixed assets | 21/28 | €29,326 | €40,412 | +€11,085 | +37.8% |
| Tangible fixed assets | 22/27 | €29,326 | €40,412 | +€11,085 | +37.8% |
| Land and buildings | 22 | €12,209 | €12,209 | = | 0.0% |
| Furniture and vehicles | 24 | €17,117 | €28,203 | +€11,085 | +64.8% |
| Current assets | 29/58 | €5,003,287 | €4,393,732 | -€609,555 | -12.2% |
| Stocks and contracts in progress | 3 | €4,851,670 | €4,184,170 | -€667,500 | -13.8% |
| Stocks | 30/36 | €4,851,670 | €4,184,170 | -€667,500 | -13.8% |
| Amounts receivable within one year | 40/41 | €48,951 | €72,051 | +€23,101 | +47.2% |
| Trade receivables | 40 | €47,401 | €71,321 | +€23,920 | +50.5% |
| Other amounts receivable | 41 | €1,550 | €731 | -€819 | -52.8% |
| Cash at bank and in hand | 54/58 | €101,439 | €136,348 | +€34,908 | +34.4% |
| Deferred charges and accrued income | 490/1 | €1,227 | €1,163 | -€64 | -5.3% |
| Total equity and liabilities | 10/49 | €5,032,613 | €4,434,143 | -€598,470 | -11.9% |
| Equity | 10/15 | €284,699 | €141,905 | -€142,794 | -50.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,055,779 | €1,055,779 | = | 0.0% |
| Distributable reserves | 133 | €1,055,779 | €1,055,779 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€789,681 | -€932,475 | -€142,794 | -18.1% |
| Amounts payable | 17/49 | €4,747,915 | €4,292,239 | -€455,676 | -9.6% |
| Amounts payable within one year | 42/48 | €4,747,915 | €4,183,266 | -€564,648 | -11.9% |
| Trade debts | 44 | €4,105,561 | €3,601,718 | -€503,843 | -12.3% |
| Suppliers | 440/4 | €4,105,561 | €3,601,718 | -€503,843 | -12.3% |
| Taxes, remuneration and social security | 45 | €11,685 | €18,063 | +€6,379 | +54.6% |
| Taxes | 450/3 | €6,822 | €12,910 | +€6,088 | +89.2% |
| Remuneration and social security | 454/9 | €4,862 | €5,153 | +€291 | +6.0% |
| Other amounts payable | 47/48 | €630,669 | €563,485 | -€67,184 | -10.7% |
| Accrued charges and deferred income | 492/3 | - | €108,972 | +€108,972 | |
| Non-recurring operating income | 76A | - | €1,810 | +€1,810 | |
| Remuneration, social security and pensions | 62 | €26,122 | €24,165 | -€1,957 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,172 | €3,896 | +€1,724 | +79.4% |
| Other operating charges | 640/8 | €2,233 | €2,301 | +€69 | +3.1% |
| Gross operating margin | 9900 | -€165,750 | -€101,112 | +€64,638 | +39.0% |
| Operating profit (loss) | 9901 | -€196,276 | -€131,473 | +€64,803 | +33.0% |
| Financial income | 75/76B | - | €116 | +€116 | |
| Recurring financial income | 75 | - | €116 | +€116 | |
| Financial charges | 65/66B | €3,880 | €4,890 | +€1,010 | +26.0% |
| Recurring financial charges | 65 | €3,880 | €4,890 | +€1,010 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€200,156 | -€136,247 | +€63,909 | +31.9% |
| Income taxes | 67/77 | €6,380 | €6,547 | +€167 | +2.6% |
| Profit (loss) for the period | 9904 | -€206,536 | -€142,794 | +€63,742 | +30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€206,536 | -€142,794 | +€63,742 | +30.9% |
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.