SIMA DIAMOND: 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
SIMA DIAMOND
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.0m
2024 · -€193,508-€824,555
Equity
€1.8m
2024 · €2.8m-€1.0m
Cash
€178,159
2024 · €5,465+€172,694
Balance sheet total
€4.8m
2024 · €3.9m+€872,567
Largest movements
Assets
- Receivables within one year +€542,421
up €542,421 (+5,766%), from €9,407 to €551,828
of which Trade receivables: +€520,205
- Cash +€172,694
up €172,694 (+3,160%), from €5,465 to €178,159
mainly Trade debts (+€1.9m) and Other debts (+€17,881)
- Stocks and contracts +€164,529
up €164,529 (+11.7%), from €1.4m to €1.6m
Equity and liabilities
- Trade debts +€1.9m
up €1.9m (+10,907%), from €17,361 to €1.9m
- Profit (loss) carried forward -€1.0m
down €1.0m (-26.0%), from -€3.9m to -€4.9m
Income statement
- Purchases and services +€946,209
up €946,209 (+402%), from €235,311 to €1.2m
- Turnover +€886,659
up €886,659 (+744%), from €119,100 to €1.0m
- Write-downs +€775,169
new in 2025: €775,169
- Gross operating margin -€50,792
down €50,792 (-43.7%), from -€116,211 to -€167,003
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
-€193,508
Gross operating margin
-€50,792
Staff costs
-€3,609
Depreciation
+€6,434
Write-downs
-€775,169
Other operating charges
-€237
Financial income
-€2,152
Financial charges
-€3,007
Taxes
+€3,977
Result 2025
-€1.0m
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
+€172,688
Investment
+€6
Financing
€0
Cash 2024
€5,465
From operations (derived)
+€172,688
Net result for the year
-€1.0m
Depreciation
+€5,027
Stocks and contracts
-€164,529
Receivables within one year
-€542,421
Smaller working-capital items
+€4,420
Trade debts
+€1.9m
Tax, wage and social debts
-€8,203
Advances received
-€14,990
Other debts
+€17,881
Investment (derived)
+€6
Investment in fixed assets (net)
+€6
Cash 2025
€178,159
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,904,812 | €4,777,379 | +€872,567 | +22.3% |
| Fixed assets | 21/28 | €2,477,892 | €2,472,859 | -€5,033 | -0.2% |
| Tangible fixed assets | 22/27 | €2,449,744 | €2,446,007 | -€3,737 | -0.2% |
| Land and buildings | 22 | €2,440,502 | €2,440,502 | = | 0.0% |
| Plant, machinery and equipment | 23 | €225 | - | -€225 | |
| Furniture and vehicles | 24 | €9,017 | €5,505 | -€3,512 | -38.9% |
| Financial fixed assets | 28 | €28,148 | €26,852 | -€1,296 | -4.6% |
| Current assets | 29/58 | €1,426,920 | €2,304,520 | +€877,600 | +61.5% |
| Stocks and contracts in progress | 3 | €1,409,398 | €1,573,927 | +€164,529 | +11.7% |
| Stocks | 30/36 | €1,409,398 | €1,573,927 | +€164,529 | +11.7% |
| Amounts receivable within one year | 40/41 | €9,407 | €551,828 | +€542,421 | +5,766% |
| Trade receivables | 40 | - | €520,205 | +€520,205 | |
| Other amounts receivable | 41 | €9,407 | €31,623 | +€22,216 | +236% |
| Cash at bank and in hand | 54/58 | €5,465 | €178,159 | +€172,694 | +3,160% |
| Deferred charges and accrued income | 490/1 | €2,650 | €606 | -€2,044 | -77.1% |
| Total equity and liabilities | 10/49 | €3,904,812 | €4,777,379 | +€872,567 | +22.3% |
| Equity | 10/15 | €2,845,005 | €1,826,942 | -€1.0m | -35.8% |
| Contributions | 10/11 | €2,739,291 | €2,739,291 | = | 0.0% |
| Capital | 10 | €2,739,291 | €2,739,291 | = | 0.0% |
| Issued capital | 100 | €2,739,291 | €2,739,291 | = | 0.0% |
| Revaluation surpluses | 12 | €2,331,658 | €2,331,658 | = | 0.0% |
| Reserves | 13 | €1,695,446 | €1,695,446 | = | 0.0% |
| Non-distributable reserves | 130/1 | €273,929 | €273,929 | = | 0.0% |
| Legal reserve | 130 | €273,929 | €273,929 | = | 0.0% |
| Tax-exempt reserves | 132 | €955,268 | €955,268 | = | 0.0% |
| Distributable reserves | 133 | €466,249 | €466,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,921,390 | -€4,939,453 | -€1.0m | -26.0% |
| Amounts payable | 17/49 | €1,059,807 | €2,950,437 | +€1.9m | +178% |
| 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% |
| Amounts payable within one year | 42/48 | €59,778 | €1,948,032 | +€1.9m | +3,159% |
| Trade debts | 44 | €17,361 | €1,910,927 | +€1.9m | +10,907% |
| Suppliers | 440/4 | €17,361 | €1,910,927 | +€1.9m | +10,907% |
| Advances received on contracts in progress | 46 | €14,990 | - | -€14,990 | |
| Taxes, remuneration and social security | 45 | €20,747 | €12,544 | -€8,203 | -39.5% |
| Taxes | 450/3 | €9,412 | €7,526 | -€1,886 | -20.0% |
| Remuneration and social security | 454/9 | €11,335 | €5,018 | -€6,317 | -55.7% |
| Other amounts payable | 47/48 | €6,680 | €24,561 | +€17,881 | +268% |
| Accrued charges and deferred income | 492/3 | €29 | €2,405 | +€2,376 | +8,193% |
| Turnover | 70 | €119,100 | €1,005,759 | +€886,659 | +744% |
| Goods, raw materials, services and sundry goods | 60/61 | €235,311 | €1,181,520 | +€946,209 | +402% |
| Remuneration, social security and pensions | 62 | €43,285 | €46,894 | +€3,609 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,461 | €5,027 | -€6,434 | -56.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €775,169 | +€775,169 | |
| Other operating charges | 640/8 | €12,651 | €12,888 | +€237 | +1.9% |
| Gross operating margin | 9900 | -€116,211 | -€167,003 | -€50,792 | -43.7% |
| Operating profit (loss) | 9901 | -€183,608 | -€1,006,981 | -€823,373 | -448% |
| Financial income | 75/76B | €3,019 | €867 | -€2,152 | -71.3% |
| Recurring financial income | 75 | €3,019 | €867 | -€2,152 | -71.3% |
| Financial charges | 65/66B | €6,181 | €9,188 | +€3,007 | +48.6% |
| Recurring financial charges | 65 | €5,068 | €7,892 | +€2,824 | +55.7% |
| Non-recurring financial charges | 66B | €1,113 | €1,296 | +€183 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | -€186,770 | -€1,015,302 | -€828,532 | -444% |
| Income taxes | 67/77 | €6,738 | €2,761 | -€3,977 | -59.0% |
| Profit (loss) for the period | 9904 | -€193,508 | -€1,018,063 | -€824,555 | -426% |
| Profit (loss) for the period to be appropriated | 9905 | -€193,508 | -€1,018,063 | -€824,555 | -426% |
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 23 October 2026 via checked.be.