I.D.R.P.: what changed
What changed
I.D.R.P.
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€2.0m
2024 · €2,381-€2.0m
Equity
€2.2m
2024 · €4.2m-€2.0m
Cash
€29,519
2024 · €136,249-€106,730
Balance sheet total
€5.8m
2024 · €8.5m-€2.7m
Largest movements
Assets
- Stocks and contracts -€2.0m
down €2.0m (-47.2%), from €4.2m to €2.2m
- Receivables within one year -€604,751
down €604,751 (-28.6%), from €2.1m to €1.5m
of which Trade receivables: -€607,727
- Cash -€106,730
down €106,730 (-78.3%), from €136,249 to €29,519
mainly Debts after one year (-€2.9m) and Net result for the year (-€2.0m)
Equity and liabilities
- Debts after one year -€2.9m
down €2.9m (-83.6%), from €3.5m to €567,032
- Trade debts +€2.1m
up €2.1m (+482%), from €445,842 to €2.6m
- Profit (loss) carried forward -€2.0m
down €2.0m (-30.1%), from -€6.6m to -€8.5m
Income statement
- Gross operating margin -€1.8m
down €1.8m, from €137,411 to -€1.6m
- Write-downs +€571,228
up €571,228, from -€360,801 to €210,427
- Other operating charges -€315,508
down €315,508 (-95.7%), from €329,529 to €14,021
- Financial charges -€25,215
down €25,215 (-32.4%), from €77,744 to €52,529
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
€2,381
Gross operating margin
-€1.8m
Staff costs
+€5,638
Write-downs
-€571,228
Other operating charges
+€315,508
Financial income
-€5
Financial charges
+€25,215
Taxes
+€13,239
Result 2025
-€2.0m
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
+€2.8m
Investment
€0
Financing
-€2.9m
Cash 2024
€136,249
From operations (derived)
+€2.8m
Net result for the year
-€2.0m
Depreciation
+€8,413
Stocks and contracts
+€2.0m
Receivables within one year
+€604,751
Deferred charges and accrued income
+€8,449
Trade debts
+€2.1m
Tax, wage and social debts
-€16,911
Accrued charges and deferred income
-€2,707
Financing
-€2.9m
Debts after one year
-€2.9m
Short-term financial debts
+€18,111
Cash 2025
€29,519
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,516,040 | €5,798,153 | -€2.7m | -31.9% |
| Fixed assets | 21/28 | €1,904,812 | €1,896,399 | -€8,413 | -0.4% |
| Tangible fixed assets | 22/27 | €1,880,973 | €1,872,560 | -€8,413 | -0.4% |
| Land and buildings | 22 | €1,875,363 | €1,870,398 | -€4,965 | -0.3% |
| Plant, machinery and equipment | 23 | €5,610 | €2,162 | -€3,448 | -61.5% |
| Financial fixed assets | 28 | €23,839 | €23,839 | = | 0.0% |
| Current assets | 29/58 | €6,611,227 | €3,901,754 | -€2.7m | -41.0% |
| Amounts receivable after more than one year | 29 | €129,000 | €129,000 | = | 0.0% |
| Other amounts receivable | 291 | €129,000 | €129,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,210,896 | €2,221,353 | -€2.0m | -47.2% |
| Stocks | 30/36 | €4,210,896 | €2,221,353 | -€2.0m | -47.2% |
| Amounts receivable within one year | 40/41 | €2,116,408 | €1,511,657 | -€604,751 | -28.6% |
| Trade receivables | 40 | €2,056,711 | €1,448,983 | -€607,727 | -29.5% |
| Other amounts receivable | 41 | €59,697 | €62,673 | +€2,976 | +5.0% |
| Cash at bank and in hand | 54/58 | €136,249 | €29,519 | -€106,730 | -78.3% |
| Deferred charges and accrued income | 490/1 | €18,675 | €10,225 | -€8,449 | -45.2% |
| Total equity and liabilities | 10/49 | €8,516,040 | €5,798,153 | -€2.7m | -31.9% |
| Equity | 10/15 | €4,191,733 | €2,214,953 | -€2.0m | -47.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,656,252 | €1,656,252 | = | 0.0% |
| Reserves | 13 | €9,082,070 | €9,082,070 | = | 0.0% |
| Distributable reserves | 133 | €9,082,070 | €9,082,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,565,190 | -€8,541,970 | -€2.0m | -30.1% |
| Amounts payable | 17/49 | €4,324,307 | €3,583,200 | -€741,107 | -17.1% |
| Amounts payable after more than one year | 17 | €3,454,702 | €567,032 | -€2.9m | -83.6% |
| Financial debts | 170/4 | €3,454,702 | €567,032 | -€2.9m | -83.6% |
| Amounts payable within one year | 42/48 | €858,524 | €3,007,794 | +€2.1m | +250% |
| Financial debts | 43 | €376,703 | €394,814 | +€18,111 | +4.8% |
| Credit institutions | 430/8 | €376,703 | €394,814 | +€18,111 | +4.8% |
| Trade debts | 44 | €445,842 | €2,593,912 | +€2.1m | +482% |
| Suppliers | 440/4 | €445,842 | €2,593,912 | +€2.1m | +482% |
| Taxes, remuneration and social security | 45 | €35,393 | €18,482 | -€16,911 | -47.8% |
| Taxes | 450/3 | €26,949 | €16,845 | -€10,103 | -37.5% |
| Remuneration and social security | 454/9 | €8,445 | €1,637 | -€6,808 | -80.6% |
| Other amounts payable | 47/48 | €586 | €586 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €11,082 | €8,375 | -€2,707 | -24.4% |
| Remuneration, social security and pensions | 62 | €66,902 | €61,264 | -€5,638 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,413 | €8,413 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€360,801 | €210,427 | +€571,228 | |
| Other operating charges | 640/8 | €329,529 | €14,021 | -€315,508 | -95.7% |
| Gross operating margin | 9900 | €137,411 | -€1,630,117 | -€1.8m | |
| Operating profit (loss) | 9901 | €93,368 | -€1,924,242 | -€2.0m | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €77,744 | €52,529 | -€25,215 | -32.4% |
| Recurring financial charges | 65 | €77,744 | €52,529 | -€25,215 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | €15,629 | -€1,976,772 | -€2.0m | |
| Income taxes | 67/77 | €13,247 | €8 | -€13,239 | -99.9% |
| Profit (loss) for the period | 9904 | €2,381 | -€1,976,780 | -€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €2,381 | -€1,976,780 | -€2.0m |
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 3 November 2026 via checked.be.