RAMKRISHNA DIAMONDS: 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
RAMKRISHNA DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€63,075
2024 · €486,275-€423,200
Equity
€4.4m
2024 · €4.4m+€63,075
Cash
€263,521
2024 · €163,054+€100,467
Balance sheet total
€20.9m
2024 · €21.9m-€1.1m
Largest movements
Assets
- Receivables within one year -€2.1m
down €2.1m (-27.1%), from €7.7m to €5.6m
of which Trade receivables: -€2.2m
- Stocks and contracts +€1.1m
up €1.1m (+9.8%), from €10.9m to €12.0m
- Receivables after one year -€224,100
down €224,100 (-7.5%), from €3.0m to €2.8m
Equity and liabilities
- Trade debts -€1.6m
down €1.6m (-8.9%), from €17.4m to €15.8m
- Accrued charges and deferred income +€279,012
up €279,012 (+52,559%), from €531 to €279,543
Income statement
- Turnover -€16.9m
down €16.9m (-33.9%), from €49.7m to €32.8m
- Goods and materials -€16.2m
down €16.2m (-33.6%), from €48.4m to €32.2m
of which Change in stocks: decrease (increase): -€17.5m
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
€486,275
Turnover
-€16.9m
Other operating income
+€1,279
Goods and materials
+€16.2m
Services and other goods
-€49,070
Staff costs
-€50,536
Depreciation
-€4,986
Other operating charges
+€2,594
Other operating items
-€2,214
Financial income
-€14,036
Financial charges
+€266,758
Taxes
+€47,446
Result 2025
€63,075
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
+€174,336
Investment
-€73,870
Financing
€0
Cash 2024
€163,054
From operations (derived)
+€174,336
Net result for the year
+€63,075
Depreciation
+€11,187
Receivables after one year
+€224,100
Stocks and contracts
-€1.1m
Receivables within one year
+€2.1m
Deferred charges and accrued income
-€233
Trade debts
-€1.6m
Tax, wage and social debts
-€21,120
Other debts
+€159,149
Accrued charges and deferred income
+€279,012
Investment (derived)
-€73,870
Investment in fixed assets (net)
-€73,870
Cash 2025
€263,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,926,795 | €20,854,615 | -€1.1m | -4.9% |
| Fixed assets | 21/28 | €42,788 | €105,471 | +€62,683 | +146% |
| Intangible fixed assets | 21 | - | €55,022 | +€55,022 | |
| Tangible fixed assets | 22/27 | €42,788 | €50,449 | +€7,662 | +17.9% |
| Plant, machinery and equipment | 23 | €6,976 | €4,379 | -€2,597 | -37.2% |
| Furniture and vehicles | 24 | €35,812 | €46,071 | +€10,259 | +28.6% |
| Current assets | 29/58 | €21,884,008 | €20,749,144 | -€1.1m | -5.2% |
| Amounts receivable after more than one year | 29 | €3,004,739 | €2,780,638 | -€224,100 | -7.5% |
| Other amounts receivable | 291 | €3,004,739 | €2,780,638 | -€224,100 | -7.5% |
| Stocks and contracts in progress | 3 | €10,949,202 | €12,019,682 | +€1.1m | +9.8% |
| Stocks | 30/36 | €10,949,202 | €12,019,682 | +€1.1m | +9.8% |
| Goods purchased for resale | 34 | €10,949,202 | €12,019,682 | +€1.1m | +9.8% |
| Amounts receivable within one year | 40/41 | €7,690,516 | €5,608,573 | -€2.1m | -27.1% |
| Trade receivables | 40 | €7,122,016 | €4,924,488 | -€2.2m | -30.9% |
| Other amounts receivable | 41 | €568,500 | €684,085 | +€115,584 | +20.3% |
| Cash at bank and in hand | 54/58 | €163,054 | €263,521 | +€100,467 | +61.6% |
| Deferred charges and accrued income | 490/1 | €76,497 | €76,730 | +€233 | +0.3% |
| Total equity and liabilities | 10/49 | €21,926,795 | €20,854,615 | -€1.1m | -4.9% |
| Equity | 10/15 | €4,379,910 | €4,442,985 | +€63,075 | +1.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,361,310 | €4,424,385 | +€63,075 | +1.4% |
| Distributable reserves | 133 | €4,361,310 | €4,424,385 | +€63,075 | +1.4% |
| Amounts payable | 17/49 | €17,546,885 | €16,411,629 | -€1.1m | -6.5% |
| Amounts payable within one year | 42/48 | €17,546,354 | €16,132,086 | -€1.4m | -8.1% |
| Trade debts | 44 | €17,401,574 | €15,849,276 | -€1.6m | -8.9% |
| Suppliers | 440/4 | €17,401,574 | €15,849,276 | -€1.6m | -8.9% |
| Taxes, remuneration and social security | 45 | €144,781 | €123,661 | -€21,120 | -14.6% |
| Taxes | 450/3 | €137,376 | €107,140 | -€30,236 | -22.0% |
| Remuneration and social security | 454/9 | €7,404 | €16,521 | +€9,117 | +123% |
| Other amounts payable | 47/48 | - | €159,149 | +€159,149 | |
| Accrued charges and deferred income | 492/3 | €531 | €279,543 | +€279,012 | +52,559% |
| Operating income | 70/76A | €49,715,275 | €32,846,999 | -€16.9m | -33.9% |
| Turnover | 70 | €49,703,325 | €32,835,984 | -€16.9m | -33.9% |
| Other operating income | 74 | €9,736 | €11,015 | +€1,279 | +13.1% |
| Non-recurring operating income | 76A | €2,214 | - | -€2,214 | |
| Operating charges | 60/66A | €48,814,167 | €32,669,257 | -€16.1m | -33.1% |
| Goods for resale, raw materials and consumables | 60 | €48,403,804 | €32,156,898 | -€16.2m | -33.6% |
| Purchases | 600/8 | €32,021,262 | €33,227,377 | +€1.2m | +3.8% |
| Change in stocks: decrease (increase) | 609 | €16,382,542 | -€1,070,480 | -€17.5m | |
| Services and other goods | 61 | €321,554 | €370,624 | +€49,070 | +15.3% |
| Remuneration, social security and pensions | 62 | €76,312 | €126,848 | +€50,536 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,201 | €11,187 | +€4,986 | +80.4% |
| Other operating charges | 640/8 | €6,296 | €3,701 | -€2,594 | -41.2% |
| Operating profit (loss) | 9901 | €901,109 | €177,741 | -€723,367 | -80.3% |
| Financial income | 75/76B | €161,829 | €147,793 | -€14,036 | -8.7% |
| Recurring financial income | 75 | €161,829 | €147,793 | -€14,036 | -8.7% |
| Other financial income | 752/9 | €161,829 | €147,793 | -€14,036 | -8.7% |
| Financial charges | 65/66B | €419,255 | €152,497 | -€266,758 | -63.6% |
| Recurring financial charges | 65 | €419,255 | €152,497 | -€266,758 | -63.6% |
| Debt charges | 650 | €388,410 | €125,708 | -€262,702 | -67.6% |
| Other financial charges | 652/9 | €30,844 | €26,789 | -€4,056 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €643,683 | €173,038 | -€470,645 | -73.1% |
| Income taxes | 67/77 | €157,408 | €109,963 | -€47,446 | -30.1% |
| Taxes | 670/3 | €157,414 | €109,963 | -€47,451 | -30.1% |
| Tax adjustments and reversals of tax provisions | 77 | €6 | €1 | -€5 | -86.3% |
| Profit (loss) for the period | 9904 | €486,275 | €63,075 | -€423,200 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €486,275 | €63,075 | -€423,200 | -87.0% |
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 27 October 2026 via checked.be.