Mac Precious Stones: what changed
What changed
Mac Precious Stones
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€14,676
2024 · -€422,428+€407,752
Equity
€291,052
2024 · €305,729-€14,676
Cash
€96,291
2024 · €54,840+€41,451
Balance sheet total
€1.1m
2024 · €2.2m-€1.1m
Largest movements
Assets
- Stocks and contracts -€1.1m
down €1.1m (-55.1%), from €2.0m to €905,226
- Receivables within one year -€50,216
down €50,216 (-44.0%), from €114,192 to €63,977
of which Trade receivables: -€53,765
- Cash +€41,451
up €41,451 (+75.6%), from €54,840 to €96,291
mainly Stocks and contracts (+€1.1m) and Accrued charges and deferred income (+€83,547)
Equity and liabilities
- Trade debts -€1.1m
down €1.1m (-61.0%), from €1.8m to €720,549
- Accrued charges and deferred income +€83,547
new in 2025: €83,547
- Other debts -€63,203
down €63,203 (-95.7%), from €66,049 to €2,846
Income statement
- Financial income +€236,965
up €236,965 (+364%), from €65,165 to €302,131
of which Financial income: +€236,965
- Purchases and services -€174,769
down €174,769 (-26.5%), from €658,352 to €483,583
- Gross operating margin +€135,955
up €135,955 (+40.1%), from -€339,419 to -€203,464
- Write-downs -€39,650
down €39,650 (-66.7%), from €59,475 to €19,825
- Turnover -€38,814
down €38,814 (-12.2%), from €318,933 to €280,118
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
-€422,428
Gross operating margin
+€135,955
Staff costs
-€3,351
Depreciation
-€2,400
Write-downs
+€39,650
Other operating charges
+€233
Financial income
+€236,965
Financial charges
+€700
Result 2025
-€14,676
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
+€53,243
Investment
-€11,791
Financing
€0
Cash 2024
€54,840
From operations (derived)
+€53,243
Net result for the year
-€14,676
Depreciation
+€17,080
Stocks and contracts
+€1.1m
Receivables within one year
+€50,216
Deferred charges and accrued income
-€295
Trade debts
-€1.1m
Tax, wage and social debts
-€2,846
Other debts
-€63,203
Accrued charges and deferred income
+€83,547
Investment (derived)
-€11,791
Investment in fixed assets (net)
-€11,791
Cash 2025
€96,291
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,220,924 | €1,097,994 | -€1.1m | -50.6% |
| Fixed assets | 21/28 | €37,494 | €32,205 | -€5,289 | -14.1% |
| Tangible fixed assets | 22/27 | €35,589 | €30,508 | -€5,080 | -14.3% |
| Plant, machinery and equipment | 23 | €35,589 | €30,508 | -€5,080 | -14.3% |
| Financial fixed assets | 28 | €1,905 | €1,697 | -€209 | -11.0% |
| Current assets | 29/58 | €2,183,430 | €1,065,789 | -€1.1m | -51.2% |
| Stocks and contracts in progress | 3 | €2,014,397 | €905,226 | -€1.1m | -55.1% |
| Stocks | 30/36 | €2,014,397 | €905,226 | -€1.1m | -55.1% |
| Amounts receivable within one year | 40/41 | €114,192 | €63,977 | -€50,216 | -44.0% |
| Trade receivables | 40 | €107,768 | €54,003 | -€53,765 | -49.9% |
| Other amounts receivable | 41 | €6,424 | €9,974 | +€3,550 | +55.3% |
| Cash at bank and in hand | 54/58 | €54,840 | €96,291 | +€41,451 | +75.6% |
| Deferred charges and accrued income | 490/1 | - | €295 | +€295 | |
| Total equity and liabilities | 10/49 | €2,220,924 | €1,097,994 | -€1.1m | -50.6% |
| Equity | 10/15 | €305,729 | €291,052 | -€14,676 | -4.8% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €2,384 | €2,384 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €484 | €484 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,344 | €269,668 | -€14,676 | -5.2% |
| Amounts payable | 17/49 | €1,915,195 | €806,942 | -€1.1m | -57.9% |
| Amounts payable within one year | 42/48 | €1,915,195 | €723,395 | -€1.2m | -62.2% |
| Trade debts | 44 | €1,846,300 | €720,549 | -€1.1m | -61.0% |
| Suppliers | 440/4 | €1,846,300 | €720,549 | -€1.1m | -61.0% |
| Taxes, remuneration and social security | 45 | €2,846 | - | -€2,846 | |
| Remuneration and social security | 454/9 | €2,846 | - | -€2,846 | |
| Other amounts payable | 47/48 | €66,049 | €2,846 | -€63,203 | -95.7% |
| Accrued charges and deferred income | 492/3 | - | €83,547 | +€83,547 | |
| Turnover | 70 | €318,933 | €280,118 | -€38,814 | -12.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €658,352 | €483,583 | -€174,769 | -26.5% |
| Remuneration, social security and pensions | 62 | €69,527 | €72,879 | +€3,351 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,680 | €17,080 | +€2,400 | +16.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €59,475 | €19,825 | -€39,650 | -66.7% |
| Other operating charges | 640/8 | €1,655 | €1,422 | -€233 | -14.1% |
| Gross operating margin | 9900 | -€339,419 | -€203,464 | +€135,955 | +40.1% |
| Operating profit (loss) | 9901 | -€484,756 | -€314,670 | +€170,087 | +35.1% |
| Financial income | 75/76B | €65,165 | €302,131 | +€236,965 | +364% |
| Recurring financial income | 75 | €65,165 | €302,131 | +€236,965 | +364% |
| Non-recurring financial income | 76B | €65,165 | €302,131 | +€236,965 | +364% |
| Financial charges | 65/66B | €2,837 | €2,137 | -€700 | -24.7% |
| Recurring financial charges | 65 | €2,837 | €2,137 | -€700 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€422,428 | -€14,676 | +€407,752 | +96.5% |
| Profit (loss) for the period | 9904 | -€422,428 | -€14,676 | +€407,752 | +96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€422,428 | -€14,676 | +€407,752 | +96.5% |
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 8 November 2026 via checked.be.