SAURAJ DIAMONDS: what changed
What changed
SAURAJ DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€169,895
2024 · -€143,432-€26,463
Equity
€6.5m
2024 · €6.6m-€169,895
Cash
€84,706
2024 · €157,811-€73,106
Balance sheet total
€9.6m
2024 · €9.3m+€264,186
Largest movements
Assets
- Stocks and contracts +€697,824
up €697,824 (+27.8%), from €2.5m to €3.2m
- Receivables within one year -€360,635
down €360,635 (-5.5%), from €6.6m to €6.2m
of which Trade receivables: -€361,012
Equity and liabilities
- Trade debts +€461,278
up €461,278 (+69.7%), from €661,578 to €1.1m
- Reserves -€169,895
down €169,895 (-9.7%), from €1.7m to €1.6m
of which Distributable reserves: -€169,895
Income statement
- Turnover -€7.5m
down €7.5m (-19.4%), from €38.6m to €31.1m
- Goods and materials -€6.8m
down €6.8m (-18.1%), from €37.5m to €30.7m
of which Purchases: -€6.7m
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
-€143,432
Turnover
-€7.5m
Other operating income
+€3,017
Goods and materials
+€6.8m
Services and other goods
+€17,854
Staff costs
+€22,814
Depreciation
-€6,554
Write-downs
+€369,819
Other operating charges
+€9,641
Financial income
-€315
Financial charges
+€215,426
Taxes
+€15,474
Result 2025
-€169,895
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
-€137,210
Investment
-€16,915
Financing
+€81,020
Cash 2024
€157,811
From operations (derived)
-€137,210
Net result for the year
-€169,895
Depreciation
+€18,949
Stocks and contracts
-€697,824
Receivables within one year
+€360,635
Deferred charges and accrued income
-€2,137
Trade debts
+€461,278
Tax, wage and social debts
-€93,071
Other debts
-€16,918
Accrued charges and deferred income
+€1,772
Investment (derived)
-€16,915
Investment in fixed assets (net)
-€16,915
Financing
+€81,020
Short-term financial debts
+€81,020
Cash 2025
€84,706
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,348,139 | €9,612,325 | +€264,186 | +2.8% |
| Fixed assets | 21/28 | €98,666 | €96,632 | -€2,034 | -2.1% |
| Tangible fixed assets | 22/27 | €98,666 | €96,632 | -€2,034 | -2.1% |
| Land and buildings | 22 | €26,615 | €41,488 | +€14,873 | +55.9% |
| Plant, machinery and equipment | 23 | €10,434 | €7,406 | -€3,029 | -29.0% |
| Furniture and vehicles | 24 | €61,617 | €47,739 | -€13,878 | -22.5% |
| Current assets | 29/58 | €9,249,473 | €9,515,693 | +€266,220 | +2.9% |
| Stocks and contracts in progress | 3 | €2,506,292 | €3,204,116 | +€697,824 | +27.8% |
| Stocks | 30/36 | €2,506,292 | €3,204,116 | +€697,824 | +27.8% |
| Goods purchased for resale | 34 | €2,506,292 | €3,204,116 | +€697,824 | +27.8% |
| Amounts receivable within one year | 40/41 | €6,577,679 | €6,217,044 | -€360,635 | -5.5% |
| Trade receivables | 40 | €6,571,409 | €6,210,397 | -€361,012 | -5.5% |
| Other amounts receivable | 41 | €6,269 | €6,647 | +€377 | +6.0% |
| Cash at bank and in hand | 54/58 | €157,811 | €84,706 | -€73,106 | -46.3% |
| Deferred charges and accrued income | 490/1 | €7,691 | €9,827 | +€2,137 | +27.8% |
| Total equity and liabilities | 10/49 | €9,348,139 | €9,612,325 | +€264,186 | +2.8% |
| Equity | 10/15 | €6,645,013 | €6,475,118 | -€169,895 | -2.6% |
| Contributions | 10/11 | €4,900,000 | €4,900,000 | = | 0.0% |
| Capital | 10 | €4,900,000 | €4,900,000 | = | 0.0% |
| Issued capital | 100 | €4,900,000 | €4,900,000 | = | 0.0% |
| Reserves | 13 | €1,745,013 | €1,575,118 | -€169,895 | -9.7% |
| Non-distributable reserves | 130/1 | €490,000 | €490,000 | = | 0.0% |
| Legal reserve | 130 | €490,000 | €490,000 | = | 0.0% |
| Distributable reserves | 133 | €1,255,013 | €1,085,118 | -€169,895 | -13.5% |
| Amounts payable | 17/49 | €2,703,126 | €3,137,207 | +€434,081 | +16.1% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Subordinated loans | 170 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,700,485 | €2,132,793 | +€432,309 | +25.4% |
| Financial debts | 43 | €770,080 | €851,100 | +€81,020 | +10.5% |
| Credit institutions | 430/8 | €770,080 | €851,100 | +€81,020 | +10.5% |
| Trade debts | 44 | €661,578 | €1,122,856 | +€461,278 | +69.7% |
| Suppliers | 440/4 | €661,578 | €1,122,856 | +€461,278 | +69.7% |
| Taxes, remuneration and social security | 45 | €149,034 | €55,963 | -€93,071 | -62.4% |
| Taxes | 450/3 | €143,105 | €49,000 | -€94,105 | -65.8% |
| Remuneration and social security | 454/9 | €5,929 | €6,963 | +€1,034 | +17.4% |
| Other amounts payable | 47/48 | €119,792 | €102,874 | -€16,918 | -14.1% |
| Accrued charges and deferred income | 492/3 | €2,642 | €4,414 | +€1,772 | +67.1% |
| Operating income | 70/76A | €38,573,620 | €31,097,598 | -€7.5m | -19.4% |
| Turnover | 70 | €38,563,464 | €31,084,425 | -€7.5m | -19.4% |
| Other operating income | 74 | €10,157 | €13,173 | +€3,017 | +29.7% |
| Operating charges | 60/66A | €38,289,485 | €31,070,511 | -€7.2m | -18.9% |
| Goods for resale, raw materials and consumables | 60 | €37,522,897 | €30,717,497 | -€6.8m | -18.1% |
| Purchases | 600/8 | €38,070,143 | €31,415,321 | -€6.7m | -17.5% |
| Change in stocks: decrease (increase) | 609 | -€547,245 | -€697,824 | -€150,578 | -27.5% |
| Services and other goods | 61 | €370,949 | €353,095 | -€17,854 | -4.8% |
| Remuneration, social security and pensions | 62 | €72,610 | €49,796 | -€22,814 | -31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,395 | €18,949 | +€6,554 | +52.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €296,275 | -€73,544 | -€369,819 | |
| Other operating charges | 640/8 | €14,358 | €4,717 | -€9,641 | -67.1% |
| Operating profit (loss) | 9901 | €284,135 | €27,087 | -€257,048 | -90.5% |
| Financial income | 75/76B | €341 | €26 | -€315 | -92.3% |
| Recurring financial income | 75 | €341 | €26 | -€315 | -92.3% |
| Other financial income | 752/9 | €341 | €26 | -€315 | -92.3% |
| Financial charges | 65/66B | €363,803 | €148,377 | -€215,426 | -59.2% |
| Recurring financial charges | 65 | €363,803 | €148,377 | -€215,426 | -59.2% |
| Debt charges | 650 | €234,879 | €29,284 | -€205,595 | -87.5% |
| Other financial charges | 652/9 | €128,924 | €119,093 | -€9,831 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€79,327 | -€121,264 | -€41,937 | -52.9% |
| Income taxes | 67/77 | €64,105 | €48,632 | -€15,474 | -24.1% |
| Taxes | 670/3 | €64,105 | €48,632 | -€15,474 | -24.1% |
| Profit (loss) for the period | 9904 | -€143,432 | -€169,895 | -€26,463 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€143,432 | -€169,895 | -€26,463 | -18.5% |
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 7 November 2026 via checked.be.