IDEAL DIAMONDS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
IDEAL DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€854,163
2024 · €719,663-€1.6m
Equity
€4.1m
2024 · €5.0m-€854,163
Cash
€56,444
2024 · €44,180+€12,264
Balance sheet total
€6.3m
2024 · €8.1m-€1.8m
Largest movements
Assets
- Stocks and contracts -€1.3m
down €1.3m (-19.2%), from €6.6m to €5.3m
- Receivables within one year -€533,580
down €533,580 (-42.5%), from €1.3m to €721,096
of which Trade receivables: -€545,471
Equity and liabilities
- Trade debts -€926,644
down €926,644 (-30.3%), from €3.1m to €2.1m
- Profit (loss) carried forward -€854,163
new in 2025: -€854,163
Income statement
- Gross operating margin -€1.6m
down €1.6m, from €756,663 to -€824,089
- Taxes -€12,091
down €12,091 (-70.0%), from €17,277 to €5,186
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€719,663
Gross operating margin
-€1.6m
Staff costs
-€128
Depreciation
-€2,365
Other operating charges
+€798
Financial income
+€20
Financial charges
-€3,490
Taxes
+€12,091
Result 2025
-€854,163
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€16,510
Investment
€0
Financing
-€4,246
Cash 2024
€44,180
From operations (derived)
+€16,510
Net result for the year
-€854,163
Depreciation
+€14,544
Stocks and contracts
+€1.3m
Receivables within one year
+€533,580
Deferred charges and accrued income
-€4,041
Trade debts
-€926,644
Tax, wage and social debts
-€14,956
Financing
-€4,246
Debts after one year
-€4,606
Current portion of long-term debt
+€360
Cash 2025
€56,444
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,109,032 | €6,309,023 | -€1.8m | -22.2% |
| Fixed assets | 21/28 | €201,361 | €186,817 | -€14,544 | -7.2% |
| Tangible fixed assets | 22/27 | €201,161 | €186,617 | -€14,544 | -7.2% |
| Land and buildings | 22 | €171,489 | €163,612 | -€7,878 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €29,672 | €23,005 | -€6,666 | -22.5% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €7,907,672 | €6,122,207 | -€1.8m | -22.6% |
| Stocks and contracts in progress | 3 | €6,607,187 | €5,338,997 | -€1.3m | -19.2% |
| Stocks | 30/36 | €6,607,187 | €5,338,997 | -€1.3m | -19.2% |
| Amounts receivable within one year | 40/41 | €1,254,675 | €721,096 | -€533,580 | -42.5% |
| Trade receivables | 40 | €1,174,225 | €628,754 | -€545,471 | -46.5% |
| Other amounts receivable | 41 | €80,451 | €92,341 | +€11,891 | +14.8% |
| Cash at bank and in hand | 54/58 | €44,180 | €56,444 | +€12,264 | +27.8% |
| Deferred charges and accrued income | 490/1 | €1,630 | €5,671 | +€4,041 | +248% |
| Total equity and liabilities | 10/49 | €8,109,032 | €6,309,023 | -€1.8m | -22.2% |
| Equity | 10/15 | €4,981,636 | €4,127,472 | -€854,163 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,963,036 | €4,963,036 | = | 0.0% |
| Distributable reserves | 133 | €4,963,036 | €4,963,036 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€854,163 | -€854,163 | |
| Amounts payable | 17/49 | €3,127,397 | €2,181,551 | -€945,846 | -30.2% |
| Amounts payable after more than one year | 17 | €29,161 | €24,555 | -€4,606 | -15.8% |
| Financial debts | 170/4 | €29,161 | €24,555 | -€4,606 | -15.8% |
| Amounts payable within one year | 42/48 | €3,098,235 | €2,156,996 | -€941,240 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €4,246 | €4,606 | +€360 | +8.5% |
| Trade debts | 44 | €3,053,921 | €2,127,277 | -€926,644 | -30.3% |
| Suppliers | 440/4 | €3,053,921 | €2,127,277 | -€926,644 | -30.3% |
| Taxes, remuneration and social security | 45 | €40,068 | €25,112 | -€14,956 | -37.3% |
| Taxes | 450/3 | €33,959 | €22,463 | -€11,496 | -33.9% |
| Remuneration and social security | 454/9 | €6,109 | €2,649 | -€3,460 | -56.6% |
| Remuneration, social security and pensions | 62 | €1,114 | €1,242 | +€128 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,179 | €14,544 | +€2,365 | +19.4% |
| Other operating charges | 640/8 | €5,236 | €4,438 | -€798 | -15.2% |
| Gross operating margin | 9900 | €756,663 | -€824,089 | -€1.6m | |
| Operating profit (loss) | 9901 | €738,134 | -€844,313 | -€1.6m | |
| Financial income | 75/76B | €4,289 | €4,309 | +€20 | +0.5% |
| Recurring financial income | 75 | €4,289 | €4,309 | +€20 | +0.5% |
| Financial charges | 65/66B | €5,483 | €8,973 | +€3,490 | +63.6% |
| Recurring financial charges | 65 | €5,483 | €8,973 | +€3,490 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €736,940 | -€848,977 | -€1.6m | |
| Income taxes | 67/77 | €17,277 | €5,186 | -€12,091 | -70.0% |
| Profit (loss) for the period | 9904 | €719,663 | -€854,163 | -€1.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €719,663 | -€854,163 | -€1.6m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.