HF DIAMONDS: what changed
What changed
HF DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€310,993
2024 · -€596,486+€285,493
Equity
€472,965
2024 · €783,958-€310,993
Cash
€769,711
2024 · €33,665+€736,046
Balance sheet total
€3.4m
2024 · €2.7m+€771,573
Largest movements
Assets
- Cash +€736,046
up €736,046 (+2,186%), from €33,665 to €769,711
mainly Trade debts (+€968,266) and Stocks and contracts (+€646,030)
- Receivables after one year +€686,806
new in 2025: €686,806
- Stocks and contracts -€646,030
down €646,030 (-25.0%), from €2.6m to €1.9m
Equity and liabilities
- Trade debts +€968,266
up €968,266 (+58.8%), from €1.6m to €2.6m
- Profit (loss) carried forward -€310,993
down €310,993 (-52.1%), from -€596,486 to -€907,479
- Accrued charges and deferred income +€110,807
new in 2025: €110,807
Income statement
- Gross operating margin +€313,206
up €313,206 (+68.5%), from -€457,092 to -€143,886
- Financial charges +€213,884
up €213,884 (+181%), from €117,972 to €331,856
- Financial income +€190,363
up €190,363 (+851%), from €22,360 to €212,724
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
-€596,486
Gross operating margin
+€313,206
Staff costs
-€3,115
Other operating charges
-€408
Financial income
+€190,363
Financial charges
-€213,884
Taxes
-€669
Result 2025
-€310,993
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
+€736,046
Investment
€0
Financing
€0
Cash 2024
€33,665
From operations (derived)
+€736,046
Net result for the year
-€310,993
Depreciation
+€820
Receivables after one year
-€686,806
Stocks and contracts
+€646,030
Receivables within one year
+€8,771
Deferred charges and accrued income
-€4,342
Trade debts
+€968,266
Tax, wage and social debts
+€3,493
Accrued charges and deferred income
+€110,807
Cash 2025
€769,711
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,653,412 | €3,424,985 | +€771,573 | +29.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,640 | €820 | -€820 | -50.0% |
| Tangible fixed assets | 22/27 | €1,640 | €820 | -€820 | -50.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,640 | €820 | -€820 | -50.0% |
| Current assets | 29/58 | €2,651,772 | €3,424,165 | +€772,393 | +29.1% |
| Amounts receivable after more than one year | 29 | - | €686,806 | +€686,806 | |
| Other amounts receivable | 291 | - | €686,806 | +€686,806 | |
| Stocks and contracts in progress | 3 | €2,580,447 | €1,934,417 | -€646,030 | -25.0% |
| Stocks | 30/36 | €2,580,447 | €1,934,417 | -€646,030 | -25.0% |
| Amounts receivable within one year | 40/41 | €37,047 | €28,276 | -€8,771 | -23.7% |
| Trade receivables | 40 | €30,873 | €21,194 | -€9,679 | -31.4% |
| Other amounts receivable | 41 | €6,174 | €7,081 | +€908 | +14.7% |
| Cash at bank and in hand | 54/58 | €33,665 | €769,711 | +€736,046 | +2,186% |
| Deferred charges and accrued income | 490/1 | €614 | €4,956 | +€4,342 | +708% |
| Total equity and liabilities | 10/49 | €2,653,412 | €3,424,985 | +€771,573 | +29.1% |
| Equity | 10/15 | €783,958 | €472,965 | -€310,993 | -39.7% |
| Contributions | 10/11 | €457,659 | €457,659 | = | 0.0% |
| Reserves | 13 | €922,785 | €922,785 | = | 0.0% |
| Distributable reserves | 133 | €922,785 | €922,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€596,486 | -€907,479 | -€310,993 | -52.1% |
| Amounts payable | 17/49 | €1,869,454 | €2,952,020 | +€1.1m | +57.9% |
| Amounts payable within one year | 42/48 | €1,869,454 | €2,841,213 | +€971,759 | +52.0% |
| Trade debts | 44 | €1,647,546 | €2,615,812 | +€968,266 | +58.8% |
| Suppliers | 440/4 | €1,647,546 | €2,615,812 | +€968,266 | +58.8% |
| Taxes, remuneration and social security | 45 | €7,204 | €10,697 | +€3,493 | +48.5% |
| Taxes | 450/3 | €4,221 | €6,686 | +€2,466 | +58.4% |
| Remuneration and social security | 454/9 | €2,984 | €4,010 | +€1,027 | +34.4% |
| Other amounts payable | 47/48 | €214,704 | €214,704 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €110,807 | +€110,807 | |
| Remuneration, social security and pensions | 62 | €29,697 | €32,812 | +€3,115 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €820 | €820 | = | 0.0% |
| Other operating charges | 640/8 | €1,480 | €1,888 | +€408 | +27.6% |
| Gross operating margin | 9900 | -€457,092 | -€143,886 | +€313,206 | +68.5% |
| Operating profit (loss) | 9901 | -€489,089 | -€179,406 | +€309,683 | +63.3% |
| Financial income | 75/76B | €22,360 | €212,724 | +€190,363 | +851% |
| Recurring financial income | 75 | €22,360 | €212,724 | +€190,363 | +851% |
| Financial charges | 65/66B | €117,972 | €331,856 | +€213,884 | +181% |
| Recurring financial charges | 65 | €117,972 | €331,856 | +€213,884 | +181% |
| Profit (loss) for the period before taxes | 9903 | -€584,700 | -€298,538 | +€286,162 | +48.9% |
| Income taxes | 67/77 | €11,786 | €12,455 | +€669 | +5.7% |
| Profit (loss) for the period | 9904 | -€596,486 | -€310,993 | +€285,493 | +47.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€596,486 | -€310,993 | +€285,493 | +47.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 2 November 2026 via checked.be.