PINKUSEWITZ DIAMOND TRADERS: 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
PINKUSEWITZ DIAMOND TRADERS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€3.4m
2024 · €598,153-€4.0m
Equity
€7.3m
2024 · €10.8m-€3.4m
Cash
€621,499
2024 · €480,198+€141,301
Balance sheet total
€11.1m
2024 · €20.5m-€9.4m
Largest movements
Assets
- Stocks and contracts -€5.1m
no longer reported in 2025 (was €5.1m)
- Receivables within one year -€4.5m
down €4.5m (-30.0%), from €14.9m to €10.4m
of which Trade receivables: -€4.5m
Equity and liabilities
- Trade debts -€5.9m
down €5.9m (-61.8%), from €9.5m to €3.6m
- Profit (loss) carried forward -€3.4m
down €3.4m, from €3.2m to -€242,990
Income statement
- Turnover -€14.5m
down €14.5m (-40.1%), from €36.1m to €21.6m
- Goods and materials -€10.8m
down €10.8m (-31.0%), from €35.0m to €24.2m
of which Purchases: -€14.2m
- Financial charges +€1.3m
up €1.3m (+95.3%), from €1.3m to €2.6m
- Financial income +€727,235
up €727,235 (+47.3%), from €1.5m to €2.3m
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
€598,153
Turnover
-€14.5m
Other operating income
+€1,837
Goods and materials
+€10.8m
Services and other goods
+€74,589
Staff costs
+€77,252
Depreciation
+€1,738
Other operating charges
+€1,185
Financial income
+€727,235
Financial charges
-€1.3m
Taxes
+€22,274
Result 2025
-€3.4m
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
+€143,400
Investment
-€2,099
Financing
€0
Cash 2024
€480,198
From operations (derived)
+€143,400
Net result for the year
-€3.4m
Depreciation
+€22,534
Receivables after one year
-€50,000
Stocks and contracts
+€5.1m
Receivables within one year
+€4.5m
Smaller working-capital items
-€6,692
Trade debts
-€5.9m
Tax, wage and social debts
-€127,481
Investment (derived)
-€2,099
Investment in fixed assets (net)
-€2,099
Cash 2025
€621,499
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,541,108 | €11,113,763 | -€9.4m | -45.9% |
| Fixed assets | 21/28 | €44,579 | €24,144 | -€20,435 | -45.8% |
| Intangible fixed assets | 21 | €1,795 | €505 | -€1,289 | -71.9% |
| Tangible fixed assets | 22/27 | €42,784 | €23,639 | -€19,145 | -44.7% |
| Plant, machinery and equipment | 23 | €8,532 | €6,330 | -€2,202 | -25.8% |
| Furniture and vehicles | 24 | €34,252 | €17,309 | -€16,944 | -49.5% |
| Current assets | 29/58 | €20,496,530 | €11,089,619 | -€9.4m | -45.9% |
| Amounts receivable after more than one year | 29 | - | €50,000 | +€50,000 | |
| Other amounts receivable | 291 | - | €50,000 | +€50,000 | |
| Stocks and contracts in progress | 3 | €5,139,383 | - | -€5.1m | |
| Stocks | 30/36 | €5,139,383 | - | -€5.1m | |
| Goods purchased for resale | 34 | €5,139,383 | - | -€5.1m | |
| Amounts receivable within one year | 40/41 | €14,871,952 | €10,413,605 | -€4.5m | -30.0% |
| Trade receivables | 40 | €14,807,177 | €10,345,637 | -€4.5m | -30.1% |
| Other amounts receivable | 41 | €64,775 | €67,967 | +€3,192 | +4.9% |
| Cash at bank and in hand | 54/58 | €480,198 | €621,499 | +€141,301 | +29.4% |
| Deferred charges and accrued income | 490/1 | €4,997 | €4,516 | -€481 | -9.6% |
| Total equity and liabilities | 10/49 | €20,541,108 | €11,113,763 | -€9.4m | -45.9% |
| Equity | 10/15 | €10,761,447 | €7,340,789 | -€3.4m | -31.8% |
| Contributions | 10/11 | €7,312,000 | €7,312,000 | = | 0.0% |
| Capital | 10 | €7,312,000 | €7,312,000 | = | 0.0% |
| Issued capital | 100 | €7,312,000 | €7,312,000 | = | 0.0% |
| Reserves | 13 | €271,778 | €271,778 | = | 0.0% |
| Non-distributable reserves | 130/1 | €271,778 | €271,778 | = | 0.0% |
| Legal reserve | 130 | €271,778 | €271,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,177,669 | -€242,990 | -€3.4m | |
| Amounts payable | 17/49 | €9,779,661 | €3,772,975 | -€6.0m | -61.4% |
| Amounts payable within one year | 42/48 | €9,778,863 | €3,772,975 | -€6.0m | -61.4% |
| Trade debts | 44 | €9,499,834 | €3,627,800 | -€5.9m | -61.8% |
| Suppliers | 440/4 | €9,499,834 | €3,627,800 | -€5.9m | -61.8% |
| Taxes, remuneration and social security | 45 | €224,858 | €97,377 | -€127,481 | -56.7% |
| Taxes | 450/3 | €199,112 | €91,168 | -€107,944 | -54.2% |
| Remuneration and social security | 454/9 | €25,746 | €6,209 | -€19,537 | -75.9% |
| Other amounts payable | 47/48 | €54,172 | €47,797 | -€6,375 | -11.8% |
| Accrued charges and deferred income | 492/3 | €798 | - | -€798 | |
| Operating income | 70/76A | €36,119,452 | €21,628,882 | -€14.5m | -40.1% |
| Turnover | 70 | €36,114,021 | €21,621,615 | -€14.5m | -40.1% |
| Other operating income | 74 | €5,431 | €7,267 | +€1,837 | +33.8% |
| Operating charges | 60/66A | €35,667,802 | €24,676,152 | -€11.0m | -30.8% |
| Goods for resale, raw materials and consumables | 60 | €35,000,376 | €24,163,489 | -€10.8m | -31.0% |
| Purchases | 600/8 | €33,228,422 | €19,024,106 | -€14.2m | -42.7% |
| Change in stocks: decrease (increase) | 609 | €1,771,954 | €5,139,383 | +€3.4m | +190% |
| Services and other goods | 61 | €425,917 | €351,328 | -€74,589 | -17.5% |
| Remuneration, social security and pensions | 62 | €212,368 | €135,117 | -€77,252 | -36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,272 | €22,534 | -€1,738 | -7.2% |
| Other operating charges | 640/8 | €4,869 | €3,684 | -€1,185 | -24.3% |
| Operating profit (loss) | 9901 | €451,650 | -€3,047,270 | -€3.5m | |
| Financial income | 75/76B | €1,538,174 | €2,265,409 | +€727,235 | +47.3% |
| Recurring financial income | 75 | €1,538,174 | €2,265,409 | +€727,235 | +47.3% |
| Other financial income | 752/9 | €1,538,174 | €2,265,409 | +€727,235 | +47.3% |
| Financial charges | 65/66B | €1,332,239 | €2,601,640 | +€1.3m | +95.3% |
| Recurring financial charges | 65 | €1,332,239 | €2,601,640 | +€1.3m | +95.3% |
| Other financial charges | 652/9 | €1,332,239 | €2,601,640 | +€1.3m | +95.3% |
| Profit (loss) for the period before taxes | 9903 | €657,585 | -€3,383,501 | -€4.0m | |
| Income taxes | 67/77 | €59,432 | €37,158 | -€22,274 | -37.5% |
| Taxes | 670/3 | €59,432 | €37,158 | -€22,274 | -37.5% |
| Profit (loss) for the period | 9904 | €598,153 | -€3,420,658 | -€4.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €598,153 | -€3,420,658 | -€4.0m |
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 25 October 2026 via checked.be.