NEMIDEEP: 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
NEMIDEEP
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€319,513
2024 · -€289,975-€29,537
Equity
€2.5m
2024 · €2.9m-€319,513
Cash
€1.3m
2024 · €6.3m-€5.0m
Balance sheet total
€7.6m
2024 · €13.9m-€6.3m
Largest movements
Assets
- Cash -€5.0m
down €5.0m (-79.6%), from €6.3m to €1.3m
mainly Trade debts (-€8.2m) and Net result for the year (-€319,513)
- Stocks and contracts -€559,978
down €559,978 (-21.6%), from €2.6m to €2.0m
- Current investments -€508,741
no longer reported in 2025 (was €508,741)
- Receivables within one year -€314,006
down €314,006 (-7.1%), from €4.4m to €4.1m
of which Trade receivables: -€314,442
Equity and liabilities
- Trade debts -€8.2m
down €8.2m (-84.5%), from €9.8m to €1.5m
- Debts after one year +€2.3m
up €2.3m (+189%), from €1.2m to €3.5m
- Reserves -€319,513
down €319,513 (-11.2%), from €2.8m to €2.5m
Income statement
- Turnover -€4.4m
down €4.4m (-26.4%), from €16.6m to €12.2m
- Goods and materials -€4.3m
down €4.3m (-26.1%), from €16.5m to €12.2m
of which Purchases: -€4.2m
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
-€289,975
Turnover
-€4.4m
Other operating income
+€2,441
Goods and materials
+€4.3m
Services and other goods
-€41,820
Staff costs
-€90
Depreciation
-€27,377
Other operating charges
+€4,472
Other operating items
+€112,610
Financial income
+€12,277
Financial charges
-€3,592
Taxes
+€8,103
Result 2025
-€319,513
raises the resultlowers the resultnot broken down further in the accounts
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
-€7.7m
Investment
+€356,722
Financing
+€2.3m
Cash 2024
€6.3m
From operations (derived)
-€7.7m
Net result for the year
-€319,513
Depreciation
+€38,997
Stocks and contracts
+€559,978
Receivables within one year
+€314,006
Smaller working-capital items
-€844
Trade debts
-€8.2m
Investment (derived)
+€356,722
Investment in fixed assets (net)
-€152,019
Current investments
+€508,741
Financing
+€2.3m
Debts after one year
+€2.3m
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,880,183 | €7,623,475 | -€6.3m | -45.1% |
| Fixed assets | 21/28 | €92,812 | €205,834 | +€113,022 | +122% |
| Tangible fixed assets | 22/27 | €83,062 | €196,084 | +€113,022 | +136% |
| Plant, machinery and equipment | 23 | €69,553 | €60,102 | -€9,451 | -13.6% |
| Furniture and vehicles | 24 | €13,509 | €135,982 | +€122,473 | +907% |
| Financial fixed assets | 28 | €9,750 | €9,750 | = | 0.0% |
| Other financial fixed assets | 284/8 | €9,750 | €9,750 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €9,750 | €9,750 | = | 0.0% |
| Current assets | 29/58 | €13,787,371 | €7,417,641 | -€6.4m | -46.2% |
| Stocks and contracts in progress | 3 | €2,590,880 | €2,030,902 | -€559,978 | -21.6% |
| Stocks | 30/36 | €2,590,880 | €2,030,902 | -€559,978 | -21.6% |
| Goods purchased for resale | 34 | €2,590,880 | €2,030,902 | -€559,978 | -21.6% |
| Amounts receivable within one year | 40/41 | €4,407,093 | €4,093,087 | -€314,006 | -7.1% |
| Trade receivables | 40 | €4,363,315 | €4,048,873 | -€314,442 | -7.2% |
| Other amounts receivable | 41 | €43,778 | €44,214 | +€437 | +1.0% |
| Current investments | 50/53 | €508,741 | - | -€508,741 | |
| Other investments | 51/53 | €508,741 | - | -€508,741 | |
| Cash at bank and in hand | 54/58 | €6,266,679 | €1,277,996 | -€5.0m | -79.6% |
| Deferred charges and accrued income | 490/1 | €13,979 | €15,656 | +€1,678 | +12.0% |
| Total equity and liabilities | 10/49 | €13,880,183 | €7,623,475 | -€6.3m | -45.1% |
| Equity | 10/15 | €2,866,104 | €2,546,591 | -€319,513 | -11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,847,504 | €2,527,991 | -€319,513 | -11.2% |
| Distributable reserves | 133 | €2,847,504 | €2,527,991 | -€319,513 | -11.2% |
| Amounts payable | 17/49 | €11,014,080 | €5,076,884 | -€5.9m | -53.9% |
| Amounts payable after more than one year | 17 | €1,220,979 | €3,532,122 | +€2.3m | +189% |
| Financial debts | 170/4 | €1,220,979 | €3,532,122 | +€2.3m | +189% |
| Other loans | 174 | €1,220,979 | €3,532,122 | +€2.3m | +189% |
| Amounts payable within one year | 42/48 | €9,791,907 | €1,544,762 | -€8.2m | -84.2% |
| Trade debts | 44 | €9,767,769 | €1,518,596 | -€8.2m | -84.5% |
| Suppliers | 440/4 | €9,767,769 | €1,518,596 | -€8.2m | -84.5% |
| Taxes, remuneration and social security | 45 | €24,139 | €26,166 | +€2,027 | +8.4% |
| Taxes | 450/3 | €24,139 | €24,451 | +€312 | +1.3% |
| Remuneration and social security | 454/9 | - | €1,715 | +€1,715 | |
| Accrued charges and deferred income | 492/3 | €1,194 | - | -€1,194 | |
| Operating income | 70/76A | €16,630,679 | €12,264,090 | -€4.4m | -26.3% |
| Turnover | 70 | €16,628,028 | €12,233,301 | -€4.4m | -26.4% |
| Other operating income | 74 | €2,652 | €5,093 | +€2,441 | +92.1% |
| Non-recurring operating income | 76A | - | €25,697 | +€25,697 | |
| Operating charges | 60/66A | €16,874,252 | €12,553,988 | -€4.3m | -25.6% |
| Goods for resale, raw materials and consumables | 60 | €16,471,492 | €12,173,326 | -€4.3m | -26.1% |
| Purchases | 600/8 | €15,803,706 | €11,613,348 | -€4.2m | -26.5% |
| Change in stocks: decrease (increase) | 609 | €667,786 | €559,978 | -€107,808 | -16.1% |
| Services and other goods | 61 | €296,841 | €338,661 | +€41,820 | +14.1% |
| Remuneration, social security and pensions | 62 | - | €90 | +€90 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,620 | €38,997 | +€27,377 | +236% |
| Other operating charges | 640/8 | €7,385 | €2,914 | -€4,472 | -60.5% |
| Non-recurring operating charges | 66A | €86,913 | - | -€86,913 | |
| Operating profit (loss) | 9901 | -€243,573 | -€289,898 | -€46,325 | -19.0% |
| Financial income | 75/76B | €3,214 | €15,490 | +€12,277 | +382% |
| Recurring financial income | 75 | €3,214 | €15,490 | +€12,277 | +382% |
| Other financial income | 752/9 | €3,214 | €15,490 | +€12,277 | +382% |
| Financial charges | 65/66B | €22,515 | €26,107 | +€3,592 | +16.0% |
| Recurring financial charges | 65 | €22,515 | €26,107 | +€3,592 | +16.0% |
| Debt charges | 650 | €1,175 | €1,995 | +€819 | +69.7% |
| Other financial charges | 652/9 | €21,340 | €24,112 | +€2,772 | +13.0% |
| Profit (loss) for the period before taxes | 9903 | -€262,874 | -€300,514 | -€37,640 | -14.3% |
| Income taxes | 67/77 | €27,101 | €18,998 | -€8,103 | -29.9% |
| Taxes | 670/3 | €27,104 | €19,000 | -€8,104 | -29.9% |
| Tax adjustments and reversals of tax provisions | 77 | €3 | €2 | -€2 | -52.2% |
| Profit (loss) for the period | 9904 | -€289,975 | -€319,513 | -€29,537 | -10.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€289,975 | -€319,513 | -€29,537 | -10.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.