RKAIN DIAMOND: 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
RKAIN DIAMOND
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€75,226
2024 · €133,682-€58,456
Equity
€433,059
2024 · €357,833+€75,226
Cash
€148,696
2024 · €54,502+€94,194
Balance sheet total
€13.6m
2024 · €9.9m+€3.6m
Largest movements
Assets
- Stocks and contracts +€5.4m
up €5.4m (+127%), from €4.3m to €9.7m
- Receivables within one year -€1.8m
down €1.8m (-33.1%), from €5.6m to €3.7m
of which Trade receivables: -€1.8m
Equity and liabilities
- Trade debts +€3.0m
up €3.0m (+34.1%), from €8.8m to €11.8m
- Accrued charges and deferred income +€523,608
up €523,608 (+88.9%), from €588,820 to €1.1m
Income statement
- Turnover -€3.8m
down €3.8m (-7.9%), from €47.3m to €43.5m
- Goods and materials -€3.6m
down €3.6m (-7.7%), from €46.5m to €42.9m
of which Change in stocks: decrease (increase): -€13.8m
- Financial income +€673,161
up €673,161 (+27,976%), from €2,406 to €675,567
- Financial charges +€509,198
up €509,198 (+621%), from €81,942 to €591,140
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
€133,682
Turnover
-€3.8m
Other operating income
+€11,493
Goods and materials
+€3.6m
Services and other goods
+€545
Staff costs
-€31,422
Depreciation
+€2,062
Other operating charges
-€1,079
Financial income
+€673,161
Financial charges
-€509,198
Taxes
-€40,204
Result 2025
€75,226
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
+€94,194
Investment
€0
Financing
€0
Cash 2024
€54,502
From operations (derived)
+€94,194
Net result for the year
+€75,226
Depreciation
+€8,549
Stocks and contracts
-€5.4m
Receivables within one year
+€1.8m
Deferred charges and accrued income
+€8,150
Trade debts
+€3.0m
Tax, wage and social debts
+€40,210
Accrued charges and deferred income
+€523,608
Cash 2025
€148,696
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,942,940 | €13,574,205 | +€3.6m | +36.5% |
| Fixed assets | 21/28 | €33,016 | €24,467 | -€8,549 | -25.9% |
| Tangible fixed assets | 22/27 | €32,400 | €23,851 | -€8,549 | -26.4% |
| Land and buildings | 22 | €21,077 | €19,000 | -€2,077 | -9.9% |
| Plant, machinery and equipment | 23 | €446 | €335 | -€112 | -25.0% |
| Furniture and vehicles | 24 | €10,877 | €4,516 | -€6,361 | -58.5% |
| Financial fixed assets | 28 | €616 | €616 | = | 0.0% |
| Other financial fixed assets | 284/8 | €616 | €616 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €616 | €616 | = | 0.0% |
| Current assets | 29/58 | €9,909,924 | €13,549,738 | +€3.6m | +36.7% |
| Stocks and contracts in progress | 3 | €4,259,510 | €9,660,456 | +€5.4m | +127% |
| Stocks | 30/36 | €4,259,510 | €9,660,456 | +€5.4m | +127% |
| Raw materials and consumables | 30/31 | €4,259,510 | €9,660,456 | +€5.4m | +127% |
| Amounts receivable within one year | 40/41 | €5,587,254 | €3,740,078 | -€1.8m | -33.1% |
| Trade receivables | 40 | €5,530,339 | €3,686,827 | -€1.8m | -33.3% |
| Other amounts receivable | 41 | €56,915 | €53,251 | -€3,664 | -6.4% |
| Cash at bank and in hand | 54/58 | €54,502 | €148,696 | +€94,194 | +173% |
| Deferred charges and accrued income | 490/1 | €8,658 | €508 | -€8,150 | -94.1% |
| Total equity and liabilities | 10/49 | €9,942,940 | €13,574,205 | +€3.6m | +36.5% |
| Equity | 10/15 | €357,833 | €433,059 | +€75,226 | +21.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €162,151 | €162,151 | = | 0.0% |
| Distributable reserves | 133 | €162,151 | €162,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,682 | €208,908 | +€75,226 | +56.3% |
| Amounts payable | 17/49 | €9,585,108 | €13,141,146 | +€3.6m | +37.1% |
| Amounts payable within one year | 42/48 | €8,996,287 | €12,028,718 | +€3.0m | +33.7% |
| Trade debts | 44 | €8,774,305 | €11,766,526 | +€3.0m | +34.1% |
| Suppliers | 440/4 | €8,774,305 | €11,766,526 | +€3.0m | +34.1% |
| Taxes, remuneration and social security | 45 | €221,982 | €262,192 | +€40,210 | +18.1% |
| Taxes | 450/3 | €196,803 | €232,871 | +€36,068 | +18.3% |
| Remuneration and social security | 454/9 | €25,179 | €29,321 | +€4,142 | +16.4% |
| Accrued charges and deferred income | 492/3 | €588,820 | €1,112,428 | +€523,608 | +88.9% |
| Operating income | 70/76A | €47,250,118 | €43,506,948 | -€3.7m | -7.9% |
| Turnover | 70 | €47,250,118 | €43,495,454 | -€3.8m | -7.9% |
| Other operating income | 74 | - | €11,493 | +€11,493 | |
| Operating charges | 60/66A | €46,947,671 | €43,386,716 | -€3.6m | -7.6% |
| Goods for resale, raw materials and consumables | 60 | €46,481,911 | €42,891,061 | -€3.6m | -7.7% |
| Purchases | 600/8 | €38,091,521 | €48,292,007 | +€10.2m | +26.8% |
| Change in stocks: decrease (increase) | 609 | €8,390,390 | -€5,400,946 | -€13.8m | |
| Services and other goods | 61 | €256,562 | €256,017 | -€545 | -0.2% |
| Remuneration, social security and pensions | 62 | €196,975 | €228,397 | +€31,422 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,611 | €8,549 | -€2,062 | -19.4% |
| Other operating charges | 640/8 | €1,613 | €2,692 | +€1,079 | +66.9% |
| Operating profit (loss) | 9901 | €302,447 | €120,232 | -€182,215 | -60.2% |
| Financial income | 75/76B | €2,406 | €675,567 | +€673,161 | +27,976% |
| Recurring financial income | 75 | €2,406 | €675,567 | +€673,161 | +27,976% |
| Income from current assets | 751 | €2,406 | €2,378 | -€28 | -1.2% |
| Other financial income | 752/9 | €0 | €673,189 | +€673,189 | +673,188,730% |
| Financial charges | 65/66B | €81,942 | €591,140 | +€509,198 | +621% |
| Recurring financial charges | 65 | €81,942 | €591,140 | +€509,198 | +621% |
| Debt charges | 650 | €71 | €117 | +€46 | +64.0% |
| Other financial charges | 652/9 | €81,870 | €591,022 | +€509,152 | +622% |
| Profit (loss) for the period before taxes | 9903 | €222,911 | €204,659 | -€18,252 | -8.2% |
| Income taxes | 67/77 | €89,229 | €129,433 | +€40,204 | +45.1% |
| Taxes | 670/3 | €104,284 | €129,433 | +€25,149 | +24.1% |
| Tax adjustments and reversals of tax provisions | 77 | €15,054 | - | -€15,054 | |
| Profit (loss) for the period | 9904 | €133,682 | €75,226 | -€58,456 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €133,682 | €75,226 | -€58,456 | -43.7% |
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.