T. Diamonds: 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
T. Diamonds
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€411,848
2024 · €14,478+€397,371
Equity
€6.5m
2024 · €6.1m+€411,848
Cash
€922,179
2024 · €2.3m-€1.4m
Balance sheet total
€8.1m
2024 · €7.6m+€527,416
Largest movements
Assets
- Cash -€1.4m
down €1.4m (-60.5%), from €2.3m to €922,179
mainly Receivables within one year (-€1.0m) and Stocks and contracts (-€911,881)
- Receivables within one year +€1.0m
up €1.0m (+74.5%), from €1.4m to €2.4m
of which Trade receivables: +€1.0m
- Stocks and contracts +€911,881
up €911,881 (+23.5%), from €3.9m to €4.8m
Equity and liabilities
- Reserves +€411,848
up €411,848 (+6.8%), from €6.1m to €6.5m
- Trade debts +€111,899
up €111,899 (+21.4%), from €524,053 to €635,952
Income statement
- Goods and materials -€3.4m
down €3.4m (-32.6%), from €10.4m to €7.0m
of which Change in stocks: decrease (increase): -€2.4m
- Turnover -€3.0m
down €3.0m (-27.9%), from €10.8m to €7.8m
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
€14,478
Turnover
-€3.0m
Other operating income
-€10,321
Goods and materials
+€3.4m
Services and other goods
+€18,794
Staff costs
-€3,732
Other operating charges
+€313
Financial income
-€3,210
Financial charges
+€3,211
Taxes
+€6,981
Result 2025
€411,848
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
-€1.4m
Investment
€0
Financing
€0
Cash 2024
€2.3m
From operations (derived)
-€1.4m
Net result for the year
+€411,848
Depreciation
+€1,930
Stocks and contracts
-€911,881
Receivables within one year
-€1.0m
Smaller working-capital items
-€136
Trade debts
+€111,899
Other debts
+€4,605
Cash 2025
€922,179
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,609,951 | €8,137,367 | +€527,416 | +6.9% |
| Fixed assets | 21/28 | €11,824 | €9,893 | -€1,930 | -16.3% |
| Tangible fixed assets | 22/27 | €4,124 | €2,193 | -€1,930 | -46.8% |
| Plant, machinery and equipment | 23 | €2,607 | €1,145 | -€1,462 | -56.1% |
| Furniture and vehicles | 24 | €1,517 | €1,049 | -€468 | -30.9% |
| Financial fixed assets | 28 | €7,700 | €7,700 | = | 0.0% |
| Other financial fixed assets | 284/8 | €7,700 | €7,700 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,700 | €7,700 | = | 0.0% |
| Current assets | 29/58 | €7,598,127 | €8,127,474 | +€529,347 | +7.0% |
| Stocks and contracts in progress | 3 | €3,872,715 | €4,784,596 | +€911,881 | +23.5% |
| Stocks | 30/36 | €3,872,715 | €4,784,596 | +€911,881 | +23.5% |
| Goods purchased for resale | 34 | €3,872,715 | €4,784,596 | +€911,881 | +23.5% |
| Amounts receivable within one year | 40/41 | €1,384,167 | €2,415,832 | +€1.0m | +74.5% |
| Trade receivables | 40 | €1,375,087 | €2,415,090 | +€1.0m | +75.6% |
| Other amounts receivable | 41 | €9,080 | €742 | -€8,338 | -91.8% |
| Cash at bank and in hand | 54/58 | €2,335,578 | €922,179 | -€1.4m | -60.5% |
| Deferred charges and accrued income | 490/1 | €5,667 | €4,867 | -€800 | -14.1% |
| Total equity and liabilities | 10/49 | €7,609,951 | €8,137,367 | +€527,416 | +6.9% |
| Equity | 10/15 | €6,109,716 | €6,521,564 | +€411,848 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,091,116 | €6,502,964 | +€411,848 | +6.8% |
| Distributable reserves | 133 | €6,091,116 | €6,502,964 | +€411,848 | +6.8% |
| Amounts payable | 17/49 | €1,500,235 | €1,615,803 | +€115,568 | +7.7% |
| Amounts payable within one year | 42/48 | €1,500,169 | €1,615,609 | +€115,440 | +7.7% |
| Trade debts | 44 | €524,053 | €635,952 | +€111,899 | +21.4% |
| Suppliers | 440/4 | €524,053 | €635,952 | +€111,899 | +21.4% |
| Taxes, remuneration and social security | 45 | €32,780 | €31,715 | -€1,064 | -3.2% |
| Taxes | 450/3 | €23,614 | €21,792 | -€1,822 | -7.7% |
| Remuneration and social security | 454/9 | €9,166 | €9,924 | +€758 | +8.3% |
| Other amounts payable | 47/48 | €943,337 | €947,942 | +€4,605 | +0.5% |
| Accrued charges and deferred income | 492/3 | €65 | €193 | +€128 | +196% |
| Operating income | 70/76A | €10,783,154 | €7,769,397 | -€3.0m | -27.9% |
| Turnover | 70 | €10,767,307 | €7,763,871 | -€3.0m | -27.9% |
| Other operating income | 74 | €15,848 | €5,527 | -€10,321 | -65.1% |
| Operating charges | 60/66A | €10,736,018 | €7,331,871 | -€3.4m | -31.7% |
| Goods for resale, raw materials and consumables | 60 | €10,408,003 | €7,019,230 | -€3.4m | -32.6% |
| Purchases | 600/8 | €8,881,718 | €7,931,111 | -€950,608 | -10.7% |
| Change in stocks: decrease (increase) | 609 | €1,526,284 | -€911,881 | -€2.4m | |
| Services and other goods | 61 | €281,757 | €262,964 | -€18,794 | -6.7% |
| Remuneration, social security and pensions | 62 | €41,784 | €45,517 | +€3,732 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €1,930 | = | 0.0% |
| Other operating charges | 640/8 | €2,543 | €2,231 | -€313 | -12.3% |
| Operating profit (loss) | 9901 | €47,137 | €437,526 | +€390,389 | +828% |
| Financial income | 75/76B | €3,961 | €751 | -€3,210 | -81.0% |
| Recurring financial income | 75 | €3,961 | €751 | -€3,210 | -81.0% |
| Other financial income | 752/9 | €3,961 | €751 | -€3,210 | -81.0% |
| Financial charges | 65/66B | €19,388 | €16,178 | -€3,211 | -16.6% |
| Recurring financial charges | 65 | €19,388 | €16,178 | -€3,211 | -16.6% |
| Debt charges | 650 | €1,798 | €1,798 | = | 0.0% |
| Other financial charges | 652/9 | €17,590 | €14,379 | -€3,211 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €31,709 | €422,099 | +€390,390 | +1,231% |
| Income taxes | 67/77 | €17,232 | €10,251 | -€6,981 | -40.5% |
| Taxes | 670/3 | €17,232 | €10,251 | -€6,981 | -40.5% |
| Profit (loss) for the period | 9904 | €14,478 | €411,848 | +€397,371 | +2,745% |
| Profit (loss) for the period to be appropriated | 9905 | €14,478 | €411,848 | +€397,371 | +2,745% |
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 26 October 2026 via checked.be.