MEERA GEMS: what changed
What changed
MEERA GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€207,363
2024 · €12,047-€219,410
Equity
€1.5m
2024 · €1.7m-€207,363
Cash
€6,773
2024 · €48,187-€41,414
Balance sheet total
€4.2m
2024 · €3.7m+€517,155
Largest movements
Assets
- Receivables within one year +€616,260
up €616,260 (+40.7%), from €1.5m to €2.1m
of which Trade receivables: +€616,985
- Stocks and contracts -€58,748
down €58,748 (-2.9%), from €2.0m to €2.0m
Equity and liabilities
- Trade debts +€719,410
up €719,410 (+68.4%), from €1.1m to €1.8m
- Profit (loss) carried forward -€207,363
down €207,363 (-12.9%), from €1.6m to €1.4m
Income statement
- Gross operating margin -€215,775
down €215,775, from €54,561 to -€161,214
- Taxes +€2,595
up €2,595 (+13.1%), from €19,744 to €22,340
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
€12,047
Gross operating margin
-€215,775
Depreciation
-€730
Other operating charges
+€155
Financial income
-€167
Financial charges
-€297
Taxes
-€2,595
Result 2025
-€207,363
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
-€30,214
Investment
-€11,200
Financing
€0
Cash 2024
€48,187
From operations (derived)
-€30,214
Net result for the year
-€207,363
Depreciation
+€10,144
Stocks and contracts
+€58,748
Receivables within one year
-€616,260
Trade debts
+€719,410
Tax, wage and social debts
+€7,025
Other debts
-€1,917
Investment (derived)
-€11,200
Investment in fixed assets (net)
-€11,200
Cash 2025
€6,773
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,677,889 | €4,195,044 | +€517,155 | +14.1% |
| Fixed assets | 21/28 | €87,246 | €88,303 | +€1,056 | +1.2% |
| Tangible fixed assets | 22/27 | €87,246 | €88,303 | +€1,056 | +1.2% |
| Land and buildings | 22 | €79,002 | €73,359 | -€5,643 | -7.1% |
| Furniture and vehicles | 24 | €8,244 | €14,944 | +€6,699 | +81.3% |
| Current assets | 29/58 | €3,590,642 | €4,106,741 | +€516,099 | +14.4% |
| Stocks and contracts in progress | 3 | €2,027,269 | €1,968,521 | -€58,748 | -2.9% |
| Stocks | 30/36 | €2,027,269 | €1,968,521 | -€58,748 | -2.9% |
| Amounts receivable within one year | 40/41 | €1,515,187 | €2,131,447 | +€616,260 | +40.7% |
| Trade receivables | 40 | €1,513,893 | €2,130,877 | +€616,985 | +40.8% |
| Other amounts receivable | 41 | €1,294 | €570 | -€725 | -56.0% |
| Cash at bank and in hand | 54/58 | €48,187 | €6,773 | -€41,414 | -85.9% |
| Total equity and liabilities | 10/49 | €3,677,889 | €4,195,044 | +€517,155 | +14.1% |
| Equity | 10/15 | €1,674,956 | €1,467,594 | -€207,363 | -12.4% |
| Contributions | 10/11 | €37,000 | €37,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €31,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,606,956 | €1,399,594 | -€207,363 | -12.9% |
| Amounts payable | 17/49 | €2,002,932 | €2,727,450 | +€724,518 | +36.2% |
| Amounts payable within one year | 42/48 | €2,002,932 | €2,727,450 | +€724,518 | +36.2% |
| Trade debts | 44 | €1,051,687 | €1,771,097 | +€719,410 | +68.4% |
| Suppliers | 440/4 | €1,051,687 | €1,771,097 | +€719,410 | +68.4% |
| Taxes, remuneration and social security | 45 | €4,600 | €11,625 | +€7,025 | +153% |
| Taxes | 450/3 | €4,600 | €11,625 | +€7,025 | +153% |
| Other amounts payable | 47/48 | €946,645 | €944,728 | -€1,917 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,414 | €10,144 | +€730 | +7.8% |
| Other operating charges | 640/8 | €4,344 | €4,189 | -€155 | -3.6% |
| Gross operating margin | 9900 | €54,561 | -€161,214 | -€215,775 | |
| Operating profit (loss) | 9901 | €40,803 | -€175,547 | -€216,350 | |
| Financial income | 75/76B | €1,217 | €1,050 | -€167 | -13.7% |
| Recurring financial income | 75 | €1,217 | €1,050 | -€167 | -13.7% |
| Financial charges | 65/66B | €10,229 | €10,526 | +€297 | +2.9% |
| Recurring financial charges | 65 | €10,229 | €10,526 | +€297 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €31,791 | -€185,023 | -€216,815 | |
| Income taxes | 67/77 | €19,744 | €22,340 | +€2,595 | +13.1% |
| Profit (loss) for the period | 9904 | €12,047 | -€207,363 | -€219,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,047 | -€207,363 | -€219,410 |
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.