JIADIMON: what changed
What changed
JIADIMON
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€60,530
2024 · -€21,645-€38,885
Equity
€804,692
2024 · €865,222-€60,530
Cash
€225,619
2024 · €335,697-€110,078
Balance sheet total
€1.4m
2024 · €1.3m+€103,379
Largest movements
Assets
- Receivables within one year +€217,581
up €217,581 (+181%), from €120,461 to €338,042
of which Trade receivables: +€221,522
- Cash -€110,078
down €110,078 (-32.8%), from €335,697 to €225,619
mainly Receivables within one year (-€217,581) and Deferred charges and accrued income (-€95,995)
- Stocks and contracts -€96,653
down €96,653 (-11.6%), from €834,440 to €737,787
- Deferred charges and accrued income +€95,995
up €95,995 (+2,145%), from €4,475 to €100,470
Equity and liabilities
- Trade debts +€241,010
up €241,010 (+24,827%), from €971 to €241,981
- Other debts -€86,601
down €86,601 (-19.8%), from €437,641 to €351,040
- Profit (loss) carried forward -€60,530
down €60,530 (-45.3%), from -€133,536 to -€194,066
Income statement
- Gross operating margin -€39,853
down €39,853 (-333%), from -€11,961 to -€51,813
- Taxes -€1,091
no longer reported in 2025 (was €1,091)
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
-€21,645
Gross operating margin
-€39,853
Depreciation
+€193
Other operating charges
+€326
Financial income
-€465
Financial charges
-€178
Taxes
+€1,091
Result 2025
-€60,530
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
-€118,296
Investment
-€1,157
Financing
+€9,375
Cash 2024
€335,697
From operations (derived)
-€118,296
Net result for the year
-€60,530
Depreciation
+€4,623
Stocks and contracts
+€96,653
Receivables within one year
-€217,581
Deferred charges and accrued income
-€95,995
Trade debts
+€241,010
Tax, wage and social debts
+€125
Other debts
-€86,601
Investment (derived)
-€1,157
Investment in fixed assets (net)
-€1,157
Financing
+€9,375
Short-term financial debts
+€9,375
Cash 2025
€225,619
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,316,329 | €1,419,708 | +€103,379 | +7.9% |
| Fixed assets | 21/28 | €21,256 | €17,790 | -€3,467 | -16.3% |
| Tangible fixed assets | 22/27 | €21,256 | €17,790 | -€3,467 | -16.3% |
| Plant, machinery and equipment | 23 | €18,120 | €16,882 | -€1,238 | -6.8% |
| Furniture and vehicles | 24 | €3,137 | €908 | -€2,228 | -71.0% |
| Current assets | 29/58 | €1,295,072 | €1,401,918 | +€106,846 | +8.3% |
| Stocks and contracts in progress | 3 | €834,440 | €737,787 | -€96,653 | -11.6% |
| Stocks | 30/36 | €834,440 | €737,787 | -€96,653 | -11.6% |
| Amounts receivable within one year | 40/41 | €120,461 | €338,042 | +€217,581 | +181% |
| Trade receivables | 40 | €114,151 | €335,673 | +€221,522 | +194% |
| Other amounts receivable | 41 | €6,309 | €2,368 | -€3,941 | -62.5% |
| Cash at bank and in hand | 54/58 | €335,697 | €225,619 | -€110,078 | -32.8% |
| Deferred charges and accrued income | 490/1 | €4,475 | €100,470 | +€95,995 | +2,145% |
| Total equity and liabilities | 10/49 | €1,316,329 | €1,419,708 | +€103,379 | +7.9% |
| Equity | 10/15 | €865,222 | €804,692 | -€60,530 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €980,158 | €980,158 | = | 0.0% |
| Distributable reserves | 133 | €980,158 | €980,158 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,536 | -€194,066 | -€60,530 | -45.3% |
| Amounts payable | 17/49 | €451,107 | €615,015 | +€163,909 | +36.3% |
| Amounts payable within one year | 42/48 | €451,107 | €615,015 | +€163,909 | +36.3% |
| Financial debts | 43 | - | €9,375 | +€9,375 | |
| Credit institutions | 430/8 | - | €9,375 | +€9,375 | |
| Trade debts | 44 | €971 | €241,981 | +€241,010 | +24,827% |
| Suppliers | 440/4 | €971 | €241,981 | +€241,010 | +24,827% |
| Taxes, remuneration and social security | 45 | €12,495 | €12,620 | +€125 | +1.0% |
| Taxes | 450/3 | €6,575 | €6,700 | +€125 | +1.9% |
| Remuneration and social security | 454/9 | €5,920 | €5,920 | = | 0.0% |
| Other amounts payable | 47/48 | €437,641 | €351,040 | -€86,601 | -19.8% |
| Non-recurring operating income | 76A | €7,197 | - | -€7,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,817 | €4,623 | -€193 | -4.0% |
| Other operating charges | 640/8 | €1,618 | €1,292 | -€326 | -20.2% |
| Gross operating margin | 9900 | -€11,961 | -€51,813 | -€39,853 | -333% |
| Operating profit (loss) | 9901 | -€18,396 | -€57,729 | -€39,333 | -214% |
| Financial income | 75/76B | €1,454 | €989 | -€465 | -32.0% |
| Recurring financial income | 75 | €1,454 | €989 | -€465 | -32.0% |
| Financial charges | 65/66B | €3,613 | €3,791 | +€178 | +4.9% |
| Recurring financial charges | 65 | €3,613 | €3,791 | +€178 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,554 | -€60,530 | -€39,976 | -194% |
| Income taxes | 67/77 | €1,091 | - | -€1,091 | |
| Profit (loss) for the period | 9904 | -€21,645 | -€60,530 | -€38,885 | -180% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,645 | -€60,530 | -€38,885 | -180% |
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 2 November 2026 via checked.be.