SMR DIAMOND TRADERS: 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.
SMR DIAMOND TRADERS
Largest movements
- Stocks and contracts +€26,603
up €26,603 (+62.5%), from €42,561 to €69,164
- Tangible fixed assets -€1,431
down €1,431 (-34.5%), from €4,150 to €2,719
- Reserves +€17,438
up €17,438 (+28.1%), from €62,044 to €79,482
- Tax, wage and social debts +€5,310
up €5,310 (+45.7%), from €11,615 to €16,925
- Gross operating margin -€45,103
down €45,103 (-59.9%), from €75,312 to €30,209
- Taxes -€6,305
down €6,305 (-54.3%), from €11,615 to €5,310
- Financial income -€4,437
down €4,437 (-37.0%), from €11,992 to €7,555
- Depreciation +€1,000
up €1,000 (+232%), from €431 to €1,431
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,773 | €112,520 | +€22,747 | +25.3% |
| Fixed assets | 21/28 | €4,500 | €3,069 | -€1,431 | -31.8% |
| Tangible fixed assets | 22/27 | €4,150 | €2,719 | -€1,431 | -34.5% |
| Furniture and vehicles | 24 | €4,150 | €2,719 | -€1,431 | -34.5% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €85,273 | €109,451 | +€24,178 | +28.4% |
| Stocks and contracts in progress | 3 | €42,561 | €69,164 | +€26,603 | +62.5% |
| Stocks | 30/36 | €42,561 | €69,164 | +€26,603 | +62.5% |
| Amounts receivable within one year | 40/41 | €1,069 | €219 | -€851 | -79.6% |
| Other amounts receivable | 41 | €1,069 | €219 | -€851 | -79.6% |
| Cash at bank and in hand | 54/58 | €39,643 | €39,069 | -€574 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Total equity and liabilities | 10/49 | €89,773 | €112,520 | +€22,747 | +25.3% |
| Equity | 10/15 | €78,044 | €95,482 | +€17,438 | +22.3% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €62,044 | €79,482 | +€17,438 | +28.1% |
| Distributable reserves | 133 | €62,044 | €79,482 | +€17,438 | +28.1% |
| Amounts payable | 17/49 | €11,729 | €17,039 | +€5,310 | +45.3% |
| Amounts payable within one year | 42/48 | €11,729 | €17,039 | +€5,310 | +45.3% |
| Taxes, remuneration and social security | 45 | €11,615 | €16,925 | +€5,310 | +45.7% |
| Taxes | 450/3 | €11,615 | €16,925 | +€5,310 | +45.7% |
| Other amounts payable | 47/48 | €114 | €114 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €1,431 | +€1,000 | +232% |
| Other operating charges | 640/8 | €118 | €186 | +€68 | +57.4% |
| Gross operating margin | 9900 | €75,312 | €30,209 | -€45,103 | -59.9% |
| Operating profit (loss) | 9901 | €74,763 | €28,593 | -€46,170 | -61.8% |
| Financial income | 75/76B | €11,992 | €7,555 | -€4,437 | -37.0% |
| Recurring financial income | 75 | €11,992 | €7,555 | -€4,437 | -37.0% |
| Financial charges | 65/66B | €13,095 | €13,400 | +€305 | +2.3% |
| Recurring financial charges | 65 | €13,095 | €13,400 | +€305 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €73,659 | €22,747 | -€50,912 | -69.1% |
| Income taxes | 67/77 | €11,615 | €5,310 | -€6,305 | -54.3% |
| Profit (loss) for the period | 9904 | €62,044 | €17,438 | -€44,607 | -71.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,044 | €17,438 | -€44,607 | -71.9% |
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 13 October 2026 via checked.be.