H.R.P. DIAM: what changed
What changed
H.R.P. DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€1.3m-€268,846
Equity
€41.6m
2024 · €43.2m-€1.6m
Cash
€619,563
2024 · €1.1m-€470,280
Balance sheet total
€43.4m
2024 · €45.5m-€2.2m
Largest movements
Assets
- Current investments -€2.2m
down €2.2m (-7.3%), from €29.6m to €27.4m
- Receivables within one year +€854,015
up €854,015 (+12.2%), from €7.0m to €7.8m
of which Trade receivables: +€740,826
- Cash -€470,280
down €470,280 (-43.2%), from €1.1m to €619,563
mainly Net result for the year (-€1.6m) and Trade debts (-€1.5m)
Equity and liabilities
- Profit (loss) carried forward -€1.6m
down €1.6m (-121%), from -€1.3m to -€2.9m
- Trade debts -€1.5m
down €1.5m (-93.3%), from €1.6m to €105,256
- Tax, wage and social debts +€458,987
up €458,987 (+4,301%), from €10,672 to €469,659
of which Taxes: +€449,734
Income statement
- Turnover -€16.9m
down €16.9m (-56.7%), from €29.8m to €12.9m
- Goods and materials -€16.1m
down €16.1m (-57.8%), from €27.9m to €11.8m
- Financial charges -€1.1m
down €1.1m (-31.8%), from €3.5m to €2.4m
- Taxes +€339,404
up €339,404 (+151%), from €225,030 to €564,434
of which Taxes: +€339,405
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
-€1.3m
Turnover
-€16.9m
Other operating income
-€4,130
Goods and materials
+€16.1m
Services and other goods
+€264,542
Staff costs
-€12,777
Depreciation
+€14,140
Other operating charges
+€7,816
Other operating items
-€1,625
Financial income
-€508,778
Financial charges
+€1.1m
Taxes
-€339,404
Result 2025
-€1.6m
raises the resultlowers the resultnot broken down further in the accounts
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
-€2.6m
Investment
+€2.2m
Financing
-€119
Cash 2024
€1.1m
From operations (derived)
-€2.6m
Net result for the year
-€1.6m
Depreciation
+€15,908
Stocks and contracts
+€388,306
Receivables within one year
-€854,015
Smaller working-capital items
-€2,594
Trade debts
-€1.5m
Tax, wage and social debts
+€458,987
Accrued charges and deferred income
+€399,654
Investment (derived)
+€2.2m
Investment in fixed assets (net)
-€11,223
Current investments
+€2.2m
Financing
-€119
Short-term financial debts
-€119
Cash 2025
€619,563
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,543,982 | €43,365,370 | -€2.2m | -4.8% |
| Fixed assets | 21/28 | €215,241 | €210,556 | -€4,685 | -2.2% |
| Tangible fixed assets | 22/27 | €204,852 | €199,217 | -€5,635 | -2.8% |
| Land and buildings | 22 | €102,283 | €96,930 | -€5,353 | -5.2% |
| Plant, machinery and equipment | 23 | €16,397 | €14,475 | -€1,922 | -11.7% |
| Furniture and vehicles | 24 | €86,172 | €87,812 | +€1,640 | +1.9% |
| Financial fixed assets | 28 | €10,389 | €11,339 | +€950 | +9.1% |
| Other financial fixed assets | 284/8 | €10,389 | €11,339 | +€950 | +9.1% |
| Amounts receivable and cash guarantees | 285/8 | €10,389 | €11,339 | +€950 | +9.1% |
| Current assets | 29/58 | €45,328,741 | €43,154,814 | -€2.2m | -4.8% |
| Stocks and contracts in progress | 3 | €7,608,135 | €7,219,829 | -€388,306 | -5.1% |
| Stocks | 30/36 | €7,608,135 | €7,219,829 | -€388,306 | -5.1% |
| Goods purchased for resale | 34 | €7,608,135 | €7,219,829 | -€388,306 | -5.1% |
| Amounts receivable within one year | 40/41 | €6,986,717 | €7,840,732 | +€854,015 | +12.2% |
| Trade receivables | 40 | €6,185,116 | €6,925,942 | +€740,826 | +12.0% |
| Other amounts receivable | 41 | €801,601 | €914,790 | +€113,189 | +14.1% |
| Current investments | 50/53 | €29,619,614 | €27,447,531 | -€2.2m | -7.3% |
| Other investments | 51/53 | €29,619,614 | €27,447,531 | -€2.2m | -7.3% |
| Cash at bank and in hand | 54/58 | €1,089,843 | €619,563 | -€470,280 | -43.2% |
| Deferred charges and accrued income | 490/1 | €24,432 | €27,159 | +€2,727 | +11.2% |
| Total equity and liabilities | 10/49 | €45,543,982 | €43,365,370 | -€2.2m | -4.8% |
| Equity | 10/15 | €43,175,761 | €41,596,906 | -€1.6m | -3.7% |
| Contributions | 10/11 | €22,582 | €22,582 | = | 0.0% |
| Reserves | 13 | €44,463,188 | €44,463,188 | = | 0.0% |
| Distributable reserves | 133 | €44,463,188 | €44,463,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,310,009 | -€2,888,864 | -€1.6m | -121% |
| Amounts payable | 17/49 | €2,368,221 | €1,768,464 | -€599,757 | -25.3% |
| Amounts payable within one year | 42/48 | €2,368,221 | €1,368,810 | -€999,411 | -42.2% |
| Financial debts | 43 | €119 | - | -€119 | |
| Credit institutions | 430/8 | €119 | - | -€119 | |
| Trade debts | 44 | €1,563,668 | €105,256 | -€1.5m | -93.3% |
| Suppliers | 440/4 | €1,563,668 | €105,256 | -€1.5m | -93.3% |
| Taxes, remuneration and social security | 45 | €10,672 | €469,659 | +€458,987 | +4,301% |
| Taxes | 450/3 | €10,672 | €460,406 | +€449,734 | +4,214% |
| Remuneration and social security | 454/9 | - | €9,253 | +€9,253 | |
| Other amounts payable | 47/48 | €793,762 | €793,895 | +€133 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €399,654 | +€399,654 | |
| Operating income | 70/76A | €29,837,713 | €12,909,367 | -€16.9m | -56.7% |
| Turnover | 70 | €29,824,738 | €12,902,147 | -€16.9m | -56.7% |
| Other operating income | 74 | €11,350 | €7,220 | -€4,130 | -36.4% |
| Non-recurring operating income | 76A | €1,625 | - | -€1,625 | |
| Operating charges | 60/66A | €28,341,774 | €11,946,044 | -€16.4m | -57.9% |
| Goods for resale, raw materials and consumables | 60 | €27,901,225 | €11,779,216 | -€16.1m | -57.8% |
| Change in stocks: decrease (increase) | 609 | €912,442 | €388,306 | -€524,136 | -57.4% |
| Services and other goods | 61 | €401,476 | €136,934 | -€264,542 | -65.9% |
| Remuneration, social security and pensions | 62 | - | €12,777 | +€12,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,048 | €15,908 | -€14,140 | -47.1% |
| Other operating charges | 640/8 | €9,025 | €1,209 | -€7,816 | -86.6% |
| Operating profit (loss) | 9901 | €1,495,939 | €963,323 | -€532,616 | -35.6% |
| Recurring financial income | 75 | €912,197 | €403,419 | -€508,778 | -55.8% |
| Income from current assets | 751 | €847,049 | €403,368 | -€443,681 | -52.4% |
| Other financial income | 752/9 | €65,148 | €51 | -€65,097 | -99.9% |
| Financial charges | 65/66B | €3,493,115 | €2,381,163 | -€1.1m | -31.8% |
| Recurring financial charges | 65 | €3,493,115 | €2,381,163 | -€1.1m | -31.8% |
| Debt charges | 650 | €760 | €61 | -€699 | -92.0% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €3,046,737 | €2,312,771 | -€733,966 | -24.1% |
| Other financial charges | 652/9 | €445,618 | €68,331 | -€377,287 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,084,979 | -€1,014,421 | +€70,558 | +6.5% |
| Income taxes | 67/77 | €225,030 | €564,434 | +€339,404 | +151% |
| Taxes | 670/3 | €225,030 | €564,435 | +€339,405 | +151% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€1,310,009 | -€1,578,855 | -€268,846 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,310,009 | -€1,578,855 | -€268,846 | -20.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.