V.R. DIAMONDS: what changed
What changed
V.R. DIAMONDS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
€245,050
2024 · €1.0m-€759,943
Equity
€1.3m
2024 · €1.0m+€245,050
Cash
€125,621
2024 · €301,760-€176,139
Balance sheet total
€2.5m
2024 · €2.9m-€400,711
Largest movements
Assets
- Receivables within one year -€380,750
down €380,750 (-33.5%), from €1.1m to €755,005
of which Trade receivables: -€446,551
- Cash -€176,139
down €176,139 (-58.4%), from €301,760 to €125,621
mainly Debts after one year (-€290,539) and Trade debts (-€262,824)
- Stocks and contracts +€164,481
up €164,481 (+12.8%), from €1.3m to €1.4m
Equity and liabilities
- Debts after one year -€290,539
down €290,539 (-81.2%), from €357,664 to €67,124
- Trade debts -€262,824
down €262,824 (-45.9%), from €572,666 to €309,842
- Reserves +€245,050
up €245,050 (+23.8%), from €1.0m to €1.3m
- Other debts -€70,379
down €70,379 (-11.5%), from €613,518 to €543,138
Income statement
- Gross operating margin -€776,762
down €776,762 (-74.1%), from €1.0m to €271,002
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1.0m
Gross operating margin
-€776,762
Other operating charges
+€8,629
Financial income
-€462
Financial charges
+€3,807
Taxes
+€4,845
Result 2025
€245,050
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€119,000
Investment
€0
Financing
-€295,139
Cash 2024
€301,760
From operations (derived)
+€119,000
Net result for the year
+€245,050
Depreciation
+€8,303
Stocks and contracts
-€164,481
Receivables within one year
+€380,750
Trade debts
-€262,824
Tax, wage and social debts
-€17,419
Other debts
-€70,379
Financing
-€295,139
Debts after one year
-€290,539
Current portion of long-term debt
-€4,600
Cash 2025
€125,621
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,931,367 | €2,530,656 | -€400,711 | -13.7% |
| Fixed assets | 21/28 | €213,044 | €204,741 | -€8,303 | -3.9% |
| Tangible fixed assets | 22/27 | €212,234 | €203,931 | -€8,303 | -3.9% |
| Land and buildings | 22 | €207,274 | €200,211 | -€7,063 | -3.4% |
| Plant, machinery and equipment | 23 | €4,960 | €3,720 | -€1,240 | -25.0% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €2,718,324 | €2,325,915 | -€392,408 | -14.4% |
| Stocks and contracts in progress | 3 | €1,280,809 | €1,445,290 | +€164,481 | +12.8% |
| Stocks | 30/36 | €1,280,809 | €1,445,290 | +€164,481 | +12.8% |
| Amounts receivable within one year | 40/41 | €1,135,755 | €755,005 | -€380,750 | -33.5% |
| Trade receivables | 40 | €1,101,911 | €655,360 | -€446,551 | -40.5% |
| Other amounts receivable | 41 | €33,844 | €99,645 | +€65,801 | +194% |
| Cash at bank and in hand | 54/58 | €301,760 | €125,621 | -€176,139 | -58.4% |
| Total equity and liabilities | 10/49 | €2,931,367 | €2,530,656 | -€400,711 | -13.7% |
| Equity | 10/15 | €1,048,662 | €1,293,713 | +€245,050 | +23.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,030,062 | €1,275,113 | +€245,050 | +23.8% |
| Distributable reserves | 133 | €1,030,062 | €1,275,113 | +€245,050 | +23.8% |
| Amounts payable | 17/49 | €1,882,705 | €1,236,944 | -€645,761 | -34.3% |
| Amounts payable after more than one year | 17 | €357,664 | €67,124 | -€290,539 | -81.2% |
| Financial debts | 170/4 | €357,664 | €67,124 | -€290,539 | -81.2% |
| Amounts payable within one year | 42/48 | €1,525,041 | €1,169,819 | -€355,222 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €308,853 | €304,253 | -€4,600 | -1.5% |
| Trade debts | 44 | €572,666 | €309,842 | -€262,824 | -45.9% |
| Suppliers | 440/4 | €572,666 | €309,842 | -€262,824 | -45.9% |
| Taxes, remuneration and social security | 45 | €30,005 | €12,586 | -€17,419 | -58.1% |
| Taxes | 450/3 | €30,005 | €12,586 | -€17,419 | -58.1% |
| Other amounts payable | 47/48 | €613,518 | €543,138 | -€70,379 | -11.5% |
| Non-recurring operating income | 76A | - | €7,254 | +€7,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,303 | €8,303 | = | 0.0% |
| Other operating charges | 640/8 | €19,014 | €10,385 | -€8,629 | -45.4% |
| Gross operating margin | 9900 | €1,047,764 | €271,002 | -€776,762 | -74.1% |
| Operating profit (loss) | 9901 | €1,020,447 | €252,314 | -€768,133 | -75.3% |
| Financial income | 75/76B | €2,905 | €2,444 | -€462 | -15.9% |
| Recurring financial income | 75 | €2,905 | €2,444 | -€462 | -15.9% |
| Financial charges | 65/66B | €9,449 | €5,642 | -€3,807 | -40.3% |
| Recurring financial charges | 65 | €9,449 | €5,642 | -€3,807 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €1,013,904 | €249,116 | -€764,788 | -75.4% |
| Income taxes | 67/77 | €8,911 | €4,065 | -€4,845 | -54.4% |
| Profit (loss) for the period | 9904 | €1,004,993 | €245,050 | -€759,943 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,004,993 | €245,050 | -€759,943 | -75.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.