SIDDHI DIAMONDS: what changed
What changed
SIDDHI DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€7,791
2024 · -€55,133+€62,924
Equity
-€438,539
2024 · -€446,331+€7,791
Cash
€1,219
2024 · €1,104+€115
Balance sheet total
€599,332
2024 · €731,189-€131,857
Largest movements
Assets
- Stocks and contracts -€128,652
down €128,652 (-18.4%), from €698,043 to €569,391
Equity and liabilities
- Trade debts -€102,108
down €102,108 (-13.6%), from €752,367 to €650,259
- Other debts -€45,269
down €45,269 (-10.8%), from €421,003 to €375,733
- Profit (loss) carried forward +€7,791
up €7,791 (+1.6%), from -€474,377 to -€466,585
- Tax, wage and social debts +€7,329
up €7,329 (+177%), from €4,150 to €11,479
of which Remuneration and social security: +€6,500
Income statement
- Write-downs -€174,672
new in 2025: -€174,672
- Gross operating margin -€110,490
down €110,490 (-232%), from -€47,666 to -€158,156
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
-€55,133
Gross operating margin
-€110,490
Write-downs
+€174,672
Other operating charges
-€470
Financial charges
-€515
Taxes
-€274
Result 2025
€7,791
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
+€115
Investment
€0
Financing
€0
Cash 2024
€1,104
From operations (derived)
+€115
Net result for the year
+€7,791
Depreciation
+€2,420
Stocks and contracts
+€128,652
Receivables within one year
+€1,398
Deferred charges and accrued income
-€499
Trade debts
-€102,108
Tax, wage and social debts
+€7,329
Other debts
-€45,269
Accrued charges and deferred income
+€400
Cash 2025
€1,219
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €731,189 | €599,332 | -€131,857 | -18.0% |
| Fixed assets | 21/28 | €7,896 | €5,476 | -€2,420 | -30.6% |
| Tangible fixed assets | 22/27 | €7,896 | €5,476 | -€2,420 | -30.6% |
| Furniture and vehicles | 24 | €7,896 | €5,476 | -€2,420 | -30.6% |
| Current assets | 29/58 | €723,292 | €593,855 | -€129,437 | -17.9% |
| Stocks and contracts in progress | 3 | €698,043 | €569,391 | -€128,652 | -18.4% |
| Stocks | 30/36 | €698,043 | €569,391 | -€128,652 | -18.4% |
| Amounts receivable within one year | 40/41 | €23,579 | €22,181 | -€1,398 | -5.9% |
| Trade receivables | 40 | €22,130 | €20,658 | -€1,472 | -6.7% |
| Other amounts receivable | 41 | €1,449 | €1,524 | +€74 | +5.1% |
| Cash at bank and in hand | 54/58 | €1,104 | €1,219 | +€115 | +10.4% |
| Deferred charges and accrued income | 490/1 | €566 | €1,065 | +€499 | +88.1% |
| Total equity and liabilities | 10/49 | €731,189 | €599,332 | -€131,857 | -18.0% |
| Equity | 10/15 | -€446,331 | -€438,539 | +€7,791 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,446 | €9,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €678 | €678 | = | 0.0% |
| Reserves not available under the articles | 1311 | €678 | €678 | = | 0.0% |
| Distributable reserves | 133 | €8,768 | €8,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€474,377 | -€466,585 | +€7,791 | +1.6% |
| Amounts payable | 17/49 | €1,177,519 | €1,037,871 | -€139,648 | -11.9% |
| Amounts payable within one year | 42/48 | €1,177,519 | €1,037,471 | -€140,048 | -11.9% |
| Trade debts | 44 | €752,367 | €650,259 | -€102,108 | -13.6% |
| Suppliers | 440/4 | €752,367 | €650,259 | -€102,108 | -13.6% |
| Taxes, remuneration and social security | 45 | €4,150 | €11,479 | +€7,329 | +177% |
| Taxes | 450/3 | €4,150 | €4,979 | +€829 | +20.0% |
| Remuneration and social security | 454/9 | - | €6,500 | +€6,500 | |
| Other amounts payable | 47/48 | €421,003 | €375,733 | -€45,269 | -10.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,420 | €2,420 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€174,672 | -€174,672 | |
| Other operating charges | 640/8 | €328 | €798 | +€470 | +143% |
| Gross operating margin | 9900 | -€47,666 | -€158,156 | -€110,490 | -232% |
| Operating profit (loss) | 9901 | -€50,414 | €13,298 | +€63,713 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €2,569 | €3,083 | +€515 | +20.0% |
| Recurring financial charges | 65 | €2,569 | €3,083 | +€515 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | -€52,983 | €10,215 | +€63,198 | |
| Income taxes | 67/77 | €2,150 | €2,424 | +€274 | +12.7% |
| Profit (loss) for the period | 9904 | -€55,133 | €7,791 | +€62,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,133 | €7,791 | +€62,924 |
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 2 November 2026 via checked.be.