SAILAM: what changed
What changed
SAILAM
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€37,646
2024 · €36,236+€1,409
Equity
€1.0m
2024 · €1.0m-€1,834
Cash
€104,581
2024 · €150,510-€45,929
Balance sheet total
€1.9m
2024 · €2.1m-€181,865
Largest movements
Assets
- Receivables within one year -€154,497
down €154,497 (-19.0%), from €812,005 to €657,508
of which Trade receivables: -€126,103
- Cash -€45,929
down €45,929 (-30.5%), from €150,510 to €104,581
mainly Trade debts (-€110,891) and Debts after one year (-€108,333)
- Stocks and contracts +€26,509
up €26,509 (+2.7%), from €975,889 to €1.0m
Equity and liabilities
- Trade debts -€110,891
down €110,891 (-14.0%), from €792,753 to €681,862
- Debts after one year -€108,333
down €108,333 (-45.0%), from €240,639 to €132,306
- Other debts +€39,480
new in 2025: €39,480
Income statement
- Financial income +€95,446
up €95,446 (+258%), from €36,936 to €132,382
- Financial charges +€59,505
up €59,505 (+91.7%), from €64,907 to €124,412
- Gross operating margin -€34,658
down €34,658 (-45.1%), from €76,926 to €42,267
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
€36,236
Gross operating margin
-€34,658
Depreciation
+€422
Other operating charges
-€151
Financial income
+€95,446
Financial charges
-€59,505
Taxes
-€145
Result 2025
€37,646
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
+€103,206
Investment
-€1,321
Financing
-€147,813
Cash 2024
€150,510
From operations (derived)
+€103,206
Net result for the year
+€37,646
Depreciation
+€7,903
Stocks and contracts
-€26,509
Receivables within one year
+€154,497
Deferred charges and accrued income
+€1,367
Provisions
-€606
Trade debts
-€110,891
Tax, wage and social debts
+€320
Other debts
+€39,480
Investment (derived)
-€1,321
Investment in fixed assets (net)
-€1,321
Financing
-€147,813
Debts after one year
-€108,333
Contributions, distributions and other
-€39,480
Cash 2025
€104,581
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,084,551 | €1,902,686 | -€181,865 | -8.7% |
| Fixed assets | 21/28 | €134,913 | €128,332 | -€6,581 | -4.9% |
| Tangible fixed assets | 22/27 | €134,913 | €128,332 | -€6,581 | -4.9% |
| Land and buildings | 22 | €128,193 | €122,484 | -€5,710 | -4.5% |
| Plant, machinery and equipment | 23 | €5,912 | €5,283 | -€629 | -10.6% |
| Furniture and vehicles | 24 | €807 | €565 | -€242 | -30.0% |
| Current assets | 29/58 | €1,949,638 | €1,774,354 | -€175,284 | -9.0% |
| Stocks and contracts in progress | 3 | €975,889 | €1,002,397 | +€26,509 | +2.7% |
| Stocks | 30/36 | €975,889 | €1,002,397 | +€26,509 | +2.7% |
| Amounts receivable within one year | 40/41 | €812,005 | €657,508 | -€154,497 | -19.0% |
| Trade receivables | 40 | €662,523 | €536,420 | -€126,103 | -19.0% |
| Other amounts receivable | 41 | €149,483 | €121,088 | -€28,394 | -19.0% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150,510 | €104,581 | -€45,929 | -30.5% |
| Deferred charges and accrued income | 490/1 | €8,735 | €7,368 | -€1,367 | -15.7% |
| Total equity and liabilities | 10/49 | €2,084,551 | €1,902,686 | -€181,865 | -8.7% |
| Equity | 10/15 | €1,034,638 | €1,032,804 | -€1,834 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,016,046 | €1,014,212 | -€1,834 | -0.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €43,649 | €41,224 | -€2,425 | -5.6% |
| Distributable reserves | 133 | €970,539 | €971,129 | +€591 | +0.1% |
| Provisions and deferred taxes | 16 | €10,912 | €10,306 | -€606 | -5.6% |
| Deferred taxes | 168 | €10,912 | €10,306 | -€606 | -5.6% |
| Amounts payable | 17/49 | €1,039,001 | €859,576 | -€179,424 | -17.3% |
| Amounts payable after more than one year | 17 | €240,639 | €132,306 | -€108,333 | -45.0% |
| Financial debts | 170/4 | €240,639 | €132,306 | -€108,333 | -45.0% |
| Amounts payable within one year | 42/48 | €798,361 | €727,270 | -€71,092 | -8.9% |
| Trade debts | 44 | €792,753 | €681,862 | -€110,891 | -14.0% |
| Suppliers | 440/4 | €792,753 | €681,862 | -€110,891 | -14.0% |
| Taxes, remuneration and social security | 45 | €5,608 | €5,928 | +€320 | +5.7% |
| Taxes | 450/3 | €5,608 | €5,928 | +€320 | +5.7% |
| Other amounts payable | 47/48 | - | €39,480 | +€39,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,325 | €7,903 | -€422 | -5.1% |
| Other operating charges | 640/8 | €4,000 | €4,151 | +€151 | +3.8% |
| Gross operating margin | 9900 | €76,926 | €42,267 | -€34,658 | -45.1% |
| Operating profit (loss) | 9901 | €64,601 | €30,214 | -€34,387 | -53.2% |
| Financial income | 75/76B | €36,936 | €132,382 | +€95,446 | +258% |
| Recurring financial income | 75 | €36,936 | €132,382 | +€95,446 | +258% |
| Financial charges | 65/66B | €64,907 | €124,412 | +€59,505 | +91.7% |
| Recurring financial charges | 65 | €64,907 | €124,412 | +€59,505 | +91.7% |
| Profit (loss) for the period before taxes | 9903 | €36,630 | €38,184 | +€1,554 | +4.2% |
| Transfer from deferred taxes | 780 | €606 | €606 | = | 0.0% |
| Income taxes | 67/77 | €1,000 | €1,145 | +€145 | +14.5% |
| Profit (loss) for the period | 9904 | €36,236 | €37,646 | +€1,409 | +3.9% |
| Transfer from tax-exempt reserves | 789 | €2,425 | €2,425 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,661 | €40,071 | +€1,409 | +3.6% |
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 3 November 2026 via checked.be.