RUSHIDIAM: 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
RUSHIDIAM
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€44,261
2024 · -€25,803+€70,064
Equity
€9.6m
2024 · €9.5m+€23,261
Cash
€2.1m
2024 · €1.2m+€833,415
Balance sheet total
€17.0m
2024 · €20.6m-€3.6m
Largest movements
Assets
- Receivables within one year -€5.8m
down €5.8m (-40.1%), from €14.5m to €8.7m
of which Trade receivables: -€5.8m
- Stocks and contracts +€1.4m
up €1.4m (+29.3%), from €4.7m to €6.1m
- Cash +€833,415
up €833,415 (+68.1%), from €1.2m to €2.1m
mainly Receivables within one year (+€5.8m) and Other debts (+€300,320)
Equity and liabilities
- Trade debts -€4.0m
down €4.0m (-36.1%), from €11.0m to €7.0m
- Other debts +€300,320
up €300,320 (+7,508%), from €4,000 to €304,320
Income statement
- Goods and materials -€2.5m
down €2.5m (-9.0%), from €28.2m to €25.6m
of which Change in stocks: decrease (increase): -€7.2m
- Turnover -€2.5m
down €2.5m (-8.8%), from €28.6m to €26.1m
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
-€25,803
Turnover
-€2.5m
Other operating income
-€766
Goods and materials
+€2.5m
Services and other goods
-€816
Staff costs
+€16,873
Depreciation
-€1,576
Other operating charges
-€4,945
Other operating items
+€8,341
Financial income
+€9,196
Financial charges
+€5,355
Taxes
+€11,167
Result 2025
€44,261
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
+€882,242
Investment
-€27,826
Financing
-€21,000
Cash 2024
€1.2m
From operations (derived)
+€882,242
Net result for the year
+€44,261
Depreciation
+€28,970
Stocks and contracts
-€1.4m
Receivables within one year
+€5.8m
Smaller working-capital items
+€848
Trade debts
-€4.0m
Tax, wage and social debts
+€39,138
Other debts
+€300,320
Investment (derived)
-€27,826
Investment in fixed assets (net)
-€27,826
Financing
-€21,000
Contributions, distributions and other
-€21,000
Cash 2025
€2.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,603,881 | €16,999,552 | -€3.6m | -17.5% |
| Fixed assets | 21/28 | €115,043 | €113,898 | -€1,144 | -1.0% |
| Tangible fixed assets | 22/27 | €113,667 | €112,523 | -€1,144 | -1.0% |
| Land and buildings | 22 | €17,499 | €17,499 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,772 | €6,759 | +€1,987 | +41.6% |
| Furniture and vehicles | 24 | €91,396 | €88,264 | -€3,131 | -3.4% |
| Financial fixed assets | 28 | €1,376 | €1,376 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,376 | €1,376 | = | 0.0% |
| Shares | 284 | €459 | €459 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €917 | €917 | = | 0.0% |
| Current assets | 29/58 | €20,488,839 | €16,885,654 | -€3.6m | -17.6% |
| Stocks and contracts in progress | 3 | €4,722,636 | €6,106,760 | +€1.4m | +29.3% |
| Stocks | 30/36 | €4,722,636 | €6,106,760 | +€1.4m | +29.3% |
| Goods purchased for resale | 34 | €4,722,636 | €6,106,760 | +€1.4m | +29.3% |
| Amounts receivable within one year | 40/41 | €14,529,589 | €8,709,367 | -€5.8m | -40.1% |
| Trade receivables | 40 | €14,424,336 | €8,616,769 | -€5.8m | -40.3% |
| Other amounts receivable | 41 | €105,253 | €92,597 | -€12,656 | -12.0% |
| Cash at bank and in hand | 54/58 | €1,223,774 | €2,057,189 | +€833,415 | +68.1% |
| Deferred charges and accrued income | 490/1 | €12,840 | €12,338 | -€502 | -3.9% |
| Total equity and liabilities | 10/49 | €20,603,881 | €16,999,552 | -€3.6m | -17.5% |
| Equity | 10/15 | €9,538,996 | €9,562,257 | +€23,261 | +0.2% |
| Contributions | 10/11 | €2,230,288 | €2,230,288 | = | 0.0% |
| Reserves | 13 | €7,338,511 | €7,338,511 | = | 0.0% |
| Distributable reserves | 133 | €7,338,511 | €7,338,511 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,803 | -€6,542 | +€23,261 | +78.1% |
| Amounts payable | 17/49 | €11,064,885 | €7,437,295 | -€3.6m | -32.8% |
| Amounts payable within one year | 42/48 | €11,063,680 | €7,435,743 | -€3.6m | -32.8% |
| Trade debts | 44 | €11,000,660 | €7,033,266 | -€4.0m | -36.1% |
| Suppliers | 440/4 | €11,000,660 | €7,033,266 | -€4.0m | -36.1% |
| Taxes, remuneration and social security | 45 | €59,019 | €98,157 | +€39,138 | +66.3% |
| Taxes | 450/3 | €58,748 | €98,157 | +€39,409 | +67.1% |
| Remuneration and social security | 454/9 | €271 | - | -€271 | |
| Other amounts payable | 47/48 | €4,000 | €304,320 | +€300,320 | +7,508% |
| Accrued charges and deferred income | 492/3 | €1,206 | €1,553 | +€347 | +28.7% |
| Operating income | 70/76A | €28,563,944 | €26,071,535 | -€2.5m | -8.7% |
| Turnover | 70 | €28,562,186 | €26,062,202 | -€2.5m | -8.8% |
| Other operating income | 74 | €1,758 | €992 | -€766 | -43.6% |
| Non-recurring operating income | 76A | - | €8,341 | +€8,341 | |
| Operating charges | 60/66A | €28,526,016 | €25,989,260 | -€2.5m | -8.9% |
| Goods for resale, raw materials and consumables | 60 | €28,171,558 | €25,644,337 | -€2.5m | -9.0% |
| Purchases | 600/8 | €22,363,469 | €27,028,461 | +€4.7m | +20.9% |
| Change in stocks: decrease (increase) | 609 | €5,808,089 | -€1,384,124 | -€7.2m | |
| Services and other goods | 61 | €303,874 | €304,691 | +€816 | +0.3% |
| Remuneration, social security and pensions | 62 | €17,038 | €165 | -€16,873 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,394 | €28,970 | +€1,576 | +5.8% |
| Other operating charges | 640/8 | €6,152 | €11,097 | +€4,945 | +80.4% |
| Operating profit (loss) | 9901 | €37,928 | €82,274 | +€44,346 | +117% |
| Financial income | 75/76B | €8,699 | €17,895 | +€9,196 | +106% |
| Recurring financial income | 75 | €8,699 | €17,895 | +€9,196 | +106% |
| Other financial income | 752/9 | €8,699 | €17,895 | +€9,196 | +106% |
| Financial charges | 65/66B | €21,723 | €16,368 | -€5,355 | -24.6% |
| Recurring financial charges | 65 | €21,723 | €16,368 | -€5,355 | -24.6% |
| Debt charges | 650 | €483 | €68 | -€415 | -86.0% |
| Other financial charges | 652/9 | €21,240 | €16,301 | -€4,939 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €24,904 | €83,801 | +€58,897 | +236% |
| Income taxes | 67/77 | €50,707 | €39,539 | -€11,167 | -22.0% |
| Taxes | 670/3 | €50,710 | €39,540 | -€11,170 | -22.0% |
| Tax adjustments and reversals of tax provisions | 77 | €3 | €1 | -€3 | -82.8% |
| Profit (loss) for the period | 9904 | -€25,803 | €44,261 | +€70,064 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,803 | €44,261 | +€70,064 |
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 15 October 2026 via checked.be.