Solara 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
Solara 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
-€3.8m
2024 · -€530,523-€3.3m
Equity
-€4.5m
2024 · -€690,623-€3.8m
Cash
€34,816
2024 · €90,851-€56,035
Balance sheet total
€7.6m
2024 · €13.4m-€5.8m
Largest movements
Assets
- Stocks and contracts -€5.2m
down €5.2m (-45.7%), from €11.4m to €6.2m
- Receivables within one year -€332,801
down €332,801 (-22.7%), from €1.5m to €1.1m
of which Trade receivables: -€332,794
- Deferred charges and accrued income -€217,069
down €217,069 (-52.9%), from €410,238 to €193,169
Equity and liabilities
- Trade debts -€6.8m
down €6.8m (-48.0%), from €14.1m to €7.3m
- Other debts +€4.8m
new in 2025: €4.8m
- Profit (loss) carried forward -€3.8m
down €3.8m (-541%), from -€710,997 to -€4.6m
Income statement
- Gross operating margin -€3.3m
down €3.3m (-685%), from -€482,171 to -€3.8m
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
-€530,523
Gross operating margin
-€3.3m
Staff costs
-€2,699
Depreciation
-€366
Other operating charges
+€18
Other operating items
-€3,948
Financial income
+€1,589
Financial charges
-€130
Taxes
-€8,554
Result 2025
-€3.8m
raises the resultlowers the resultnot broken down further in the accounts
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
-€51,749
Investment
-€4,526
Financing
+€239
Cash 2024
€90,851
From operations (derived)
-€51,749
Net result for the year
-€3.8m
Depreciation
+€1,128
Stocks and contracts
+€5.2m
Receivables within one year
+€332,801
Deferred charges and accrued income
+€217,069
Trade debts
-€6.8m
Tax, wage and social debts
+€7,332
Other debts
+€4.8m
Investment (derived)
-€4,526
Investment in fixed assets (net)
-€4,526
Financing
+€239
Short-term financial debts
+€239
Cash 2025
€34,816
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,414,512 | €7,580,682 | -€5.8m | -43.5% |
| Fixed assets | 21/28 | €6,270 | €9,669 | +€3,399 | +54.2% |
| Tangible fixed assets | 22/27 | €6,270 | €9,669 | +€3,399 | +54.2% |
| Plant, machinery and equipment | 23 | €6,270 | €9,669 | +€3,399 | +54.2% |
| Current assets | 29/58 | €13,408,242 | €7,571,013 | -€5.8m | -43.5% |
| Stocks and contracts in progress | 3 | €11,439,087 | €6,207,763 | -€5.2m | -45.7% |
| Stocks | 30/36 | €11,439,087 | €6,207,763 | -€5.2m | -45.7% |
| Amounts receivable within one year | 40/41 | €1,468,066 | €1,135,265 | -€332,801 | -22.7% |
| Trade receivables | 40 | €1,460,388 | €1,127,594 | -€332,794 | -22.8% |
| Other amounts receivable | 41 | €7,678 | €7,671 | -€7 | -0.1% |
| Cash at bank and in hand | 54/58 | €90,851 | €34,816 | -€56,035 | -61.7% |
| Deferred charges and accrued income | 490/1 | €410,238 | €193,169 | -€217,069 | -52.9% |
| Total equity and liabilities | 10/49 | €13,414,512 | €7,580,682 | -€5.8m | -43.5% |
| Equity | 10/15 | -€690,623 | -€4,535,713 | -€3.8m | -557% |
| Contributions | 10/11 | €19,600 | €19,600 | = | 0.0% |
| Contributions outside capital | 11 | €19,600 | €19,600 | = | 0.0% |
| Other | 1109/19 | €19,600 | €19,600 | = | 0.0% |
| Reserves | 13 | €774 | €774 | = | 0.0% |
| Non-distributable reserves | 130/1 | €196 | €196 | = | 0.0% |
| Reserves not available under the articles | 1311 | €196 | €196 | = | 0.0% |
| Distributable reserves | 133 | €578 | €578 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€710,997 | -€4,556,087 | -€3.8m | -541% |
| Amounts payable | 17/49 | €14,105,135 | €12,116,395 | -€2.0m | -14.1% |
| Amounts payable within one year | 42/48 | €14,105,135 | €12,116,395 | -€2.0m | -14.1% |
| Financial debts | 43 | - | €239 | +€239 | |
| Credit institutions | 430/8 | - | €239 | +€239 | |
| Trade debts | 44 | €14,082,494 | €7,320,224 | -€6.8m | -48.0% |
| Suppliers | 440/4 | €14,082,494 | €7,320,224 | -€6.8m | -48.0% |
| Taxes, remuneration and social security | 45 | €22,642 | €29,974 | +€7,332 | +32.4% |
| Taxes | 450/3 | €16,803 | €23,503 | +€6,699 | +39.9% |
| Remuneration and social security | 454/9 | €5,839 | €6,471 | +€633 | +10.8% |
| Other amounts payable | 47/48 | - | €4,765,957 | +€4.8m | |
| Non-recurring operating income | 76A | - | €3,948 | +€3,948 | |
| Remuneration, social security and pensions | 62 | €27,825 | €30,524 | +€2,699 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €762 | €1,128 | +€366 | +48.1% |
| Other operating charges | 640/8 | €1,849 | €1,831 | -€18 | -1.0% |
| Non-recurring operating charges | 66A | - | €3,948 | +€3,948 | |
| Gross operating margin | 9900 | -€482,171 | -€3,782,649 | -€3.3m | -685% |
| Operating profit (loss) | 9901 | -€512,607 | -€3,820,079 | -€3.3m | -645% |
| Financial income | 75/76B | €479 | €2,068 | +€1,589 | +332% |
| Recurring financial income | 75 | €479 | €2,068 | +€1,589 | +332% |
| Financial charges | 65/66B | €3,457 | €3,587 | +€130 | +3.8% |
| Recurring financial charges | 65 | €3,457 | €3,587 | +€130 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | -€515,585 | -€3,821,599 | -€3.3m | -641% |
| Income taxes | 67/77 | €14,938 | €23,491 | +€8,554 | +57.3% |
| Profit (loss) for the period | 9904 | -€530,523 | -€3,845,090 | -€3.3m | -625% |
| Profit (loss) for the period to be appropriated | 9905 | -€530,523 | -€3,845,090 | -€3.3m | -625% |
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 28 October 2026 via checked.be.