SIMPLEX DIAM: what changed
Two fiscal 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
SIMPLEX DIAM
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€6.1m
2024 · -€901,351-€5.2m
Equity
€5.2m
2024 · €11.3m-€6.1m
Cash
€108,485
2024 · €155,855-€47,370
Balance sheet total
€7.0m
2024 · €14.7m-€7.7m
Largest movements
Assets
- Receivables within one year -€6.2m
down €6.2m (-53.7%), from €11.6m to €5.4m
of which Trade receivables: -€6.0m
- Stocks and contracts -€1.4m
down €1.4m (-49.3%), from €2.9m to €1.5m
Equity and liabilities
- Profit (loss) carried forward -€6.1m
down €6.1m (-137.6%), from -€4.4m to -€10.5m
- Accrued charges and deferred income -€714,032
no longer reported in 2025 (was €714,032)
- Trade debts -€615,606
down €615,606 (-28.4%), from €2.2m to €1.5m
- Debts after one year -€482,649
no longer reported in 2025 (was €482,649)
- Other debts +€202,774
new in 2025: €202,774
Income statement
- Other operating charges +€3.8m
up €3.8m (+10400.4%), from €36,568 to €3.8m
- Gross operating margin -€1.5m
down €1.5m (-207.5%), from -€699,359 to -€2.2m
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
-€901,351
Gross operating margin
-€1.5m
Staff costs
-€3,399
Depreciation
+€613
Other operating charges
-€3.8m
Other operating items
+€67,799
Financial income
+€9,886
Financial charges
+€607
Taxes
+€4,388
Result 2025
-€6.1m
Cash bridge derived
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
+€455,118
Investment
+€375
Financing
-€502,863
Cash 2024
€155,855
From operations (derived)
+€455,118
Net result for the year
-€6.1m
Depreciation
+€1,263
Stocks and contracts
+€1.4m
Receivables within one year
+€6.2m
Smaller working-capital items
-€4,175
Trade debts
-€615,606
Other debts
+€202,774
Accrued charges and deferred income
-€714,032
Investment (derived)
+€375
Investment in fixed assets (net)
+€375
Financing
-€502,863
Debts after one year
-€482,649
Short-term financial debts
-€20,214
Cash 2025
€108,485
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,670,057 | €6,957,645 | -€7.7m | -52.6% |
| Fixed assets | 21/28 | €9,200 | €7,562 | -€1,639 | -17.8% |
| Tangible fixed assets | 22/27 | €9,200 | €7,562 | -€1,639 | -17.8% |
| Land and buildings | 22 | €8,565 | €7,562 | -€1,003 | -11.7% |
| Furniture and vehicles | 24 | €635 | - | -€635 | |
| Current assets | 29/58 | €14,660,856 | €6,950,084 | -€7.7m | -52.6% |
| Stocks and contracts in progress | 3 | €2,918,326 | €1,480,489 | -€1.4m | -49.3% |
| Stocks | 30/36 | €2,918,326 | €1,480,489 | -€1.4m | -49.3% |
| Amounts receivable within one year | 40/41 | €11,584,276 | €5,361,109 | -€6.2m | -53.7% |
| Trade receivables | 40 | €11,323,406 | €5,359,893 | -€6.0m | -52.7% |
| Other amounts receivable | 41 | €260,870 | €1,216 | -€259,654 | -99.5% |
| Cash at bank and in hand | 54/58 | €155,855 | €108,485 | -€47,370 | -30.4% |
| Deferred charges and accrued income | 490/1 | €2,400 | - | -€2,400 | |
| Total equity and liabilities | 10/49 | €14,670,057 | €6,957,645 | -€7.7m | -52.6% |
| Equity | 10/15 | €11,251,036 | €5,174,925 | -€6.1m | -54.0% |
| Contributions | 10/11 | €14,700,000 | €14,700,000 | = | 0.0% |
| Capital | 10 | €14,700,000 | €14,700,000 | = | 0.0% |
| Issued capital | 100 | €14,700,000 | €14,700,000 | = | 0.0% |
| Reserves | 13 | €967,100 | €967,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €967,100 | €967,100 | = | 0.0% |
| Legal reserve | 130 | €967,100 | €967,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,416,064 | -€10,492,175 | -€6.1m | -137.6% |
| Amounts payable | 17/49 | €3,419,021 | €1,782,720 | -€1.6m | -47.9% |
| Amounts payable after more than one year | 17 | €482,649 | - | -€482,649 | |
| Financial debts | 170/4 | €482,649 | - | -€482,649 | |
| Amounts payable within one year | 42/48 | €2,222,341 | €1,782,720 | -€439,621 | -19.8% |
| Financial debts | 43 | €20,214 | - | -€20,214 | |
| Other loans | 439 | €20,214 | - | -€20,214 | |
| Trade debts | 44 | €2,165,403 | €1,549,797 | -€615,606 | -28.4% |
| Suppliers | 440/4 | €2,165,403 | €1,549,797 | -€615,606 | -28.4% |
| Taxes, remuneration and social security | 45 | €36,723 | €30,148 | -€6,575 | -17.9% |
| Taxes | 450/3 | €12,686 | €13,120 | +€433 | +3.4% |
| Remuneration and social security | 454/9 | €24,037 | €17,029 | -€7,008 | -29.2% |
| Other amounts payable | 47/48 | - | €202,774 | +€202,774 | |
| Accrued charges and deferred income | 492/3 | €714,032 | - | -€714,032 | |
| Remuneration, social security and pensions | 62 | €77,364 | €80,763 | +€3,399 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €1,263 | -€613 | -32.7% |
| Other operating charges | 640/8 | €36,568 | €3,839,722 | +€3.8m | +10400.4% |
| Non-recurring operating charges | 66A | €68,174 | €375 | -€67,799 | -99.4% |
| Gross operating margin | 9900 | -€699,359 | -€2,150,859 | -€1.5m | -207.5% |
| Operating profit (loss) | 9901 | -€883,342 | -€6,072,983 | -€5.2m | -587.5% |
| Financial income | 75/76B | €597 | €10,483 | +€9,886 | +1656.1% |
| Recurring financial income | 75 | €597 | €10,483 | +€9,886 | +1656.1% |
| Financial charges | 65/66B | €9,995 | €9,388 | -€607 | -6.1% |
| Recurring financial charges | 65 | €9,995 | €9,388 | -€607 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€892,740 | -€6,071,888 | -€5.2m | -580.1% |
| Income taxes | 67/77 | €8,611 | €4,222 | -€4,388 | -51.0% |
| Profit (loss) for the period | 9904 | -€901,351 | -€6,076,110 | -€5.2m | -574.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€901,351 | -€6,076,110 | -€5.2m | -574.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.