SANA DIAM: 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
SANA DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€104,792
2024 · -€87,606+€192,398
Equity
€2.5m
2024 · €2.4m+€104,792
Cash
-
2024 · €968-€968
Balance sheet total
€3.9m
2024 · €4.0m-€170,493
Largest movements
Assets
- Stocks and contracts -€134,235
down €134,235 (-3.5%), from €3.8m to €3.7m
Equity and liabilities
- Trade debts -€123,807
down €123,807 (-23.5%), from €525,876 to €402,069
- Profit (loss) carried forward +€104,792
up €104,792 (+2.0%), from -€5.2m to -€5.1m
- Accrued charges and deferred income -€65,739
no longer reported in 2025 (was €65,739)
- Short-term financial debts -€51,770
down €51,770 (-99.0%), from €52,269 to €499
Income statement
- Turnover +€367,723
new in 2025: €367,723
- Purchases and services +€316,443
new in 2025: €316,443
- Financial income +€93,359
up €93,359 (+5,491%), from €1,700 to €95,059
- Gross operating margin +€63,783
up €63,783, from -€12,503 to €51,280
- Staff costs -€38,138
no longer reported in 2025 (was €38,138)
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
-€87,606
Gross operating margin
+€63,783
Staff costs
+€38,138
Depreciation
+€4,186
Other operating charges
-€2,502
Financial income
+€93,359
Financial charges
-€5,078
Taxes
+€511
Result 2025
€104,792
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
+€50,802
Investment
+€0
Financing
-€51,771
Cash 2024
€968
From operations (derived)
+€50,802
Net result for the year
+€104,792
Depreciation
+€4,939
Stocks and contracts
+€134,235
Receivables within one year
+€32,215
Deferred charges and accrued income
-€1,865
Trade debts
-€123,807
Tax, wage and social debts
-€22,995
Other debts
-€10,973
Accrued charges and deferred income
-€65,739
Investment (derived)
+€0
Investment in fixed assets (net)
+€0
Financing
-€51,771
Debts after one year
+€0
Short-term financial debts
-€51,770
Contributions, distributions and other
-€0
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,021,851 | €3,851,358 | -€170,493 | -4.2% |
| Fixed assets | 21/28 | €138,248 | €133,309 | -€4,939 | -3.6% |
| Tangible fixed assets | 22/27 | €123,660 | €118,721 | -€4,939 | -4.0% |
| Land and buildings | 22 | €104,869 | €104,305 | -€564 | -0.5% |
| Plant, machinery and equipment | 23 | €18,791 | €14,416 | -€4,375 | -23.3% |
| Financial fixed assets | 28 | €14,588 | €14,588 | -€0 | 0.0% |
| Current assets | 29/58 | €3,883,602 | €3,718,049 | -€165,553 | -4.3% |
| Stocks and contracts in progress | 3 | €3,828,087 | €3,693,852 | -€134,235 | -3.5% |
| Stocks | 30/36 | €3,828,087 | €3,693,852 | -€134,235 | -3.5% |
| Amounts receivable within one year | 40/41 | €54,547 | €22,332 | -€32,215 | -59.1% |
| Trade receivables | 40 | €33,266 | €21,721 | -€11,545 | -34.7% |
| Other amounts receivable | 41 | €21,281 | €611 | -€20,670 | -97.1% |
| Cash at bank and in hand | 54/58 | €968 | - | -€968 | |
| Deferred charges and accrued income | 490/1 | - | €1,865 | +€1,865 | |
| Total equity and liabilities | 10/49 | €4,021,851 | €3,851,358 | -€170,493 | -4.2% |
| Equity | 10/15 | €2,376,658 | €2,481,450 | +€104,792 | +4.4% |
| Contributions | 10/11 | €6,870,000 | €6,870,000 | = | 0.0% |
| Capital | 10 | €6,870,000 | €6,870,000 | = | 0.0% |
| Issued capital | 100 | €6,870,000 | €6,870,000 | = | 0.0% |
| Reserves | 13 | €687,000 | €687,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €687,000 | €687,000 | = | 0.0% |
| Legal reserve | 130 | €687,000 | €687,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,180,342 | -€5,075,550 | +€104,792 | +2.0% |
| Amounts payable | 17/49 | €1,645,192 | €1,369,908 | -€275,284 | -16.7% |
| Amounts payable after more than one year | 17 | €202,566 | €202,566 | +€0 | 0.0% |
| Financial debts | 170/4 | €202,566 | €202,566 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €1,376,887 | €1,167,342 | -€209,545 | -15.2% |
| Financial debts | 43 | €52,269 | €499 | -€51,770 | -99.0% |
| Credit institutions | 430/8 | €52,269 | €499 | -€51,770 | -99.0% |
| Trade debts | 44 | €525,876 | €402,069 | -€123,807 | -23.5% |
| Suppliers | 440/4 | €525,876 | €402,069 | -€123,807 | -23.5% |
| Taxes, remuneration and social security | 45 | €68,992 | €45,997 | -€22,995 | -33.3% |
| Taxes | 450/3 | €40,600 | €32,879 | -€7,721 | -19.0% |
| Remuneration and social security | 454/9 | €28,392 | €13,118 | -€15,274 | -53.8% |
| Other amounts payable | 47/48 | €729,750 | €718,777 | -€10,973 | -1.5% |
| Accrued charges and deferred income | 492/3 | €65,739 | - | -€65,739 | |
| Turnover | 70 | - | €367,723 | +€367,723 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €316,443 | +€316,443 | |
| Remuneration, social security and pensions | 62 | €38,138 | - | -€38,138 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,125 | €4,939 | -€4,186 | -45.9% |
| Other operating charges | 640/8 | €9,864 | €12,366 | +€2,502 | +25.4% |
| Gross operating margin | 9900 | -€12,503 | €51,280 | +€63,783 | |
| Operating profit (loss) | 9901 | -€69,630 | €33,975 | +€103,605 | |
| Financial income | 75/76B | €1,700 | €95,059 | +€93,359 | +5,491% |
| Recurring financial income | 75 | €1,700 | €95,059 | +€93,359 | +5,491% |
| Financial charges | 65/66B | €3,317 | €8,395 | +€5,078 | +153% |
| Recurring financial charges | 65 | €3,317 | €8,395 | +€5,078 | +153% |
| Profit (loss) for the period before taxes | 9903 | -€71,248 | €120,639 | +€191,887 | |
| Income taxes | 67/77 | €16,358 | €15,847 | -€511 | -3.1% |
| Profit (loss) for the period | 9904 | -€87,606 | €104,792 | +€192,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€87,606 | €104,792 | +€192,398 |
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 28 October 2026 via checked.be.