SAHAJ DIAMOND: what changed
What changed
SAHAJ DIAMOND
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€16,005
2024 · €12,330+€3,675
Equity
€1.4m
2024 · €1.4m+€2,080
Cash
€45,384
2024 · €62,912-€17,528
Balance sheet total
€5.1m
2024 · €3.1m+€1.9m
Largest movements
Assets
- Stocks and contracts +€1.3m
up €1.3m (+87.0%), from €1.5m to €2.8m
- Receivables within one year +€682,463
up €682,463 (+45.4%), from €1.5m to €2.2m
of which Trade receivables: +€682,485
Equity and liabilities
- Trade debts +€2.0m
up €2.0m (+208%), from €951,727 to €2.9m
Income statement
- Gross operating margin +€7,108
up €7,108 (+16.5%), from €42,955 to €50,063
- Financial income -€5,192
down €5,192 (-70.0%), from €7,413 to €2,221
- Financial charges +€5,002
up €5,002 (+33.8%), from €14,806 to €19,808
- Other operating charges -€4,545
down €4,545 (-70.4%), from €6,459 to €1,914
- Taxes -€2,216
down €2,216 (-15.4%), from €14,348 to €12,132
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€12,330
Gross operating margin
+€7,108
Other operating charges
+€4,545
Financial income
-€5,192
Financial charges
-€5,002
Taxes
+€2,216
Result 2025
€16,005
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€3,603
Investment
€0
Financing
-€13,925
Cash 2024
€62,912
From operations (derived)
-€3,603
Net result for the year
+€16,005
Depreciation
+€2,425
Stocks and contracts
-€1.3m
Receivables within one year
-€682,463
Deferred charges and accrued income
+€10,386
Trade debts
+€2.0m
Tax, wage and social debts
+€5,954
Other debts
-€41,549
Financing
-€13,925
Contributions, distributions and other
-€13,925
Cash 2025
€45,384
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,112,010 | €5,059,389 | +€1.9m | +62.6% |
| Fixed assets | 21/28 | €47,577 | €45,152 | -€2,425 | -5.1% |
| Tangible fixed assets | 22/27 | €45,832 | €43,407 | -€2,425 | -5.3% |
| Land and buildings | 22 | €44,088 | €41,864 | -€2,224 | -5.0% |
| Plant, machinery and equipment | 23 | €1,744 | €1,543 | -€201 | -11.5% |
| Financial fixed assets | 28 | €1,745 | €1,745 | = | 0.0% |
| Current assets | 29/58 | €3,064,433 | €5,014,237 | +€1.9m | +63.6% |
| Stocks and contracts in progress | 3 | €1,488,395 | €2,783,650 | +€1.3m | +87.0% |
| Stocks | 30/36 | €1,488,395 | €2,783,650 | +€1.3m | +87.0% |
| Amounts receivable within one year | 40/41 | €1,502,740 | €2,185,203 | +€682,463 | +45.4% |
| Trade receivables | 40 | €1,501,611 | €2,184,096 | +€682,485 | +45.5% |
| Other amounts receivable | 41 | €1,129 | €1,107 | -€22 | -1.9% |
| Cash at bank and in hand | 54/58 | €62,912 | €45,384 | -€17,528 | -27.9% |
| Deferred charges and accrued income | 490/1 | €10,386 | - | -€10,386 | |
| Total equity and liabilities | 10/49 | €3,112,010 | €5,059,389 | +€1.9m | +62.6% |
| Equity | 10/15 | €1,426,201 | €1,428,281 | +€2,080 | +0.1% |
| Contributions | 10/11 | €19,830 | €19,830 | = | 0.0% |
| Reserves | 13 | €1,406,371 | €1,408,451 | +€2,080 | +0.1% |
| Non-distributable reserves | 130/1 | €1,983 | €1,983 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €1,404,388 | €1,406,468 | +€2,080 | +0.1% |
| Amounts payable | 17/49 | €1,685,809 | €3,631,108 | +€1.9m | +115% |
| Amounts payable after more than one year | 17 | €1,066 | €1,066 | = | 0.0% |
| Other amounts payable | 178/9 | €1,066 | €1,066 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,684,743 | €3,630,042 | +€1.9m | +115% |
| Trade debts | 44 | €951,727 | €2,932,621 | +€2.0m | +208% |
| Suppliers | 440/4 | €951,727 | €2,932,621 | +€2.0m | +208% |
| Taxes, remuneration and social security | 45 | €9,558 | €15,512 | +€5,954 | +62.3% |
| Taxes | 450/3 | €9,558 | €15,512 | +€5,954 | +62.3% |
| Other amounts payable | 47/48 | €723,458 | €681,909 | -€41,549 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,425 | €2,425 | = | 0.0% |
| Other operating charges | 640/8 | €6,459 | €1,914 | -€4,545 | -70.4% |
| Gross operating margin | 9900 | €42,955 | €50,063 | +€7,108 | +16.5% |
| Operating profit (loss) | 9901 | €34,071 | €45,724 | +€11,653 | +34.2% |
| Financial income | 75/76B | €7,413 | €2,221 | -€5,192 | -70.0% |
| Recurring financial income | 75 | €7,413 | €2,221 | -€5,192 | -70.0% |
| Financial charges | 65/66B | €14,806 | €19,808 | +€5,002 | +33.8% |
| Recurring financial charges | 65 | €14,806 | €19,808 | +€5,002 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €26,678 | €28,137 | +€1,459 | +5.5% |
| Income taxes | 67/77 | €14,348 | €12,132 | -€2,216 | -15.4% |
| Profit (loss) for the period | 9904 | €12,330 | €16,005 | +€3,675 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,330 | €16,005 | +€3,675 | +29.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.