RIMGEMS: 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
RIMGEMS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€375,051
2023 · €47,683-€422,734
Equity
€2.8m
2023 · €3.2m-€375,051
Cash
€41,356
2023 · €147,034-€105,678
Balance sheet total
€8.8m
2023 · €9.6m-€800,747
Largest movements
Assets
- Stocks and contracts -€486,743
down €486,743 (-7.4%), from €6.6m to €6.1m
- Receivables within one year -€194,647
down €194,647 (-8.1%), from €2.4m to €2.2m
of which Trade receivables: -€196,278
- Cash -€105,678
down €105,678 (-71.9%), from €147,034 to €41,356
mainly Short-term financial debts (-€422,988) and Net result for the year (-€375,051)
Equity and liabilities
- Short-term financial debts -€422,988
down €422,988 (-15.7%), from €2.7m to €2.3m
- Reserves -€375,051
down €375,051 (-15.3%), from €2.4m to €2.1m
Income statement
- Goods and materials +€234,432
up €234,432 (+2.1%), from €11.3m to €11.5m
From the 2023 result to the 2024 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 2023
€47,683
Turnover
-€38,916
Other operating income
-€29,541
Goods and materials
-€234,432
Services and other goods
-€64,978
Staff costs
+€237
Depreciation
-€1
Other operating charges
-€843
Financial income
+€22,818
Financial charges
-€80,193
Taxes
+€3,115
Result 2024
-€375,051
raises the resultlowers the result
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€317,309
Investment
+€1
Financing
-€422,988
Cash 2023
€147,034
From operations (derived)
+€317,309
Net result for the year
-€375,051
Depreciation
+€12,553
Stocks and contracts
+€486,743
Receivables within one year
+€194,647
Deferred charges and accrued income
+€1,125
Trade debts
+€21,152
Tax, wage and social debts
-€9,072
Accrued charges and deferred income
-€14,788
Investment (derived)
+€1
Investment in fixed assets (net)
+€1
Financing
-€422,988
Short-term financial debts
-€422,988
Cash 2024
€41,356
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,584,448 | €8,783,701 | -€800,747 | -8.4% |
| Fixed assets | 21/28 | €434,297 | €421,743 | -€12,554 | -2.9% |
| Tangible fixed assets | 22/27 | €434,297 | €421,743 | -€12,554 | -2.9% |
| Land and buildings | 22 | €431,745 | €420,231 | -€11,514 | -2.7% |
| Plant, machinery and equipment | 23 | €556 | €15 | -€541 | -97.3% |
| Furniture and vehicles | 24 | €1,996 | €1,497 | -€499 | -25.0% |
| Current assets | 29/58 | €9,150,151 | €8,361,958 | -€788,193 | -8.6% |
| Amounts receivable after more than one year | 29 | €16,001 | €16,001 | = | 0.0% |
| Other amounts receivable | 291 | €16,001 | €16,001 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,575,000 | €6,088,257 | -€486,743 | -7.4% |
| Stocks | 30/36 | €6,575,000 | €6,088,257 | -€486,743 | -7.4% |
| Goods purchased for resale | 34 | €6,575,000 | €6,088,257 | -€486,743 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,402,605 | €2,207,958 | -€194,647 | -8.1% |
| Trade receivables | 40 | €2,346,141 | €2,149,863 | -€196,278 | -8.4% |
| Other amounts receivable | 41 | €56,464 | €58,095 | +€1,631 | +2.9% |
| Cash at bank and in hand | 54/58 | €147,034 | €41,356 | -€105,678 | -71.9% |
| Deferred charges and accrued income | 490/1 | €9,511 | €8,386 | -€1,125 | -11.8% |
| Total equity and liabilities | 10/49 | €9,584,448 | €8,783,701 | -€800,747 | -8.4% |
| Equity | 10/15 | €3,202,353 | €2,827,302 | -€375,051 | -11.7% |
| Contributions | 10/11 | €758,345 | €758,345 | = | 0.0% |
| Reserves | 13 | €2,444,008 | €2,068,957 | -€375,051 | -15.3% |
| Distributable reserves | 133 | €2,444,008 | €2,068,957 | -€375,051 | -15.3% |
| Amounts payable | 17/49 | €6,382,095 | €5,956,399 | -€425,696 | -6.7% |
| Amounts payable after more than one year | 17 | €1,728,460 | €1,728,460 | = | 0.0% |
| Financial debts | 170/4 | €1,728,460 | €1,728,460 | = | 0.0% |
| Subordinated loans | 170 | €1,728,460 | €1,728,460 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,638,736 | €4,227,828 | -€410,908 | -8.9% |
| Financial debts | 43 | €2,701,514 | €2,278,526 | -€422,988 | -15.7% |
| Credit institutions | 430/8 | €2,701,514 | €2,278,526 | -€422,988 | -15.7% |
| Trade debts | 44 | €1,922,668 | €1,943,820 | +€21,152 | +1.1% |
| Suppliers | 440/4 | €1,922,668 | €1,943,820 | +€21,152 | +1.1% |
| Taxes, remuneration and social security | 45 | €14,554 | €5,482 | -€9,072 | -62.3% |
| Taxes | 450/3 | €8,955 | €5,482 | -€3,473 | -38.8% |
| Remuneration and social security | 454/9 | €5,599 | - | -€5,599 | |
| Accrued charges and deferred income | 492/3 | €14,899 | €111 | -€14,788 | -99.3% |
| Operating income | 70/76A | €11,906,647 | €11,838,190 | -€68,457 | -0.6% |
| Turnover | 70 | €11,847,180 | €11,808,264 | -€38,916 | -0.3% |
| Other operating income | 74 | €59,467 | €29,926 | -€29,541 | -49.7% |
| Operating charges | 60/66A | €11,559,537 | €11,859,554 | +€300,017 | +2.6% |
| Goods for resale, raw materials and consumables | 60 | €11,312,676 | €11,547,108 | +€234,432 | +2.1% |
| Change in stocks: decrease (increase) | 609 | -€1,676,039 | €486,743 | +€2.2m | |
| Services and other goods | 61 | €229,412 | €294,390 | +€64,978 | +28.3% |
| Remuneration, social security and pensions | 62 | €284 | €47 | -€237 | -83.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,552 | €12,553 | +€1 | 0.0% |
| Other operating charges | 640/8 | €4,613 | €5,456 | +€843 | +18.3% |
| Operating profit (loss) | 9901 | €347,110 | -€21,364 | -€368,474 | |
| Recurring financial income | 75 | €5,606 | €28,424 | +€22,818 | +407% |
| Other financial income | 752/9 | €5,606 | €28,424 | +€22,818 | +407% |
| Financial charges | 65/66B | €287,405 | €367,598 | +€80,193 | +27.9% |
| Recurring financial charges | 65 | €287,405 | €367,598 | +€80,193 | +27.9% |
| Debt charges | 650 | €238,321 | €299,600 | +€61,279 | +25.7% |
| Other financial charges | 652/9 | €49,084 | €67,998 | +€18,914 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €65,311 | -€360,538 | -€425,849 | |
| Income taxes | 67/77 | €17,628 | €14,513 | -€3,115 | -17.7% |
| Taxes | 670/3 | €17,628 | €16,311 | -€1,317 | -7.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €1,798 | +€1,798 | |
| Profit (loss) for the period | 9904 | €47,683 | -€375,051 | -€422,734 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,683 | -€375,051 | -€422,734 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.