Vrije Diamanthandel: what changed
Vrije Diamanthandel
Largest movements
- Financial fixed assets -€300,000
no longer reported in 2025 (was €300,000)
- Current investments +€266,569
up €266,569 (+158%), from €168,968 to €435,537
- Cash +€10,899
up €10,899 (+68.0%), from €16,019 to €26,918
mainly Investment in fixed assets (net) (+€300,000) and Receivables within one year (+€1,465)
- Reserves -€23,610
down €23,610 (-5.6%), from €423,503 to €399,893
of which Distributable reserves: -€23,610
- Gross operating margin -€9,478
down €9,478 (-47.4%), from -€19,994 to -€29,472
- Financial income -€2,364
down €2,364 (-24.9%), from €9,494 to €7,130
- Financial charges +€332
up €332 (+496%), from €67 to €399
- Other operating charges +€300
up €300 (+52.7%), from €569 to €869
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €488,890 | €464,893 | -€23,997 | -4.9% |
| Fixed assets | 21/28 | €300,000 | - | -€300,000 | |
| Financial fixed assets | 28 | €300,000 | - | -€300,000 | |
| Current assets | 29/58 | €188,890 | €464,893 | +€276,003 | +146% |
| Amounts receivable within one year | 40/41 | €3,604 | €2,139 | -€1,465 | -40.7% |
| Other amounts receivable | 41 | €3,604 | €2,139 | -€1,465 | -40.7% |
| Current investments | 50/53 | €168,968 | €435,537 | +€266,569 | +158% |
| Cash at bank and in hand | 54/58 | €16,019 | €26,918 | +€10,899 | +68.0% |
| Deferred charges and accrued income | 490/1 | €299 | €299 | = | 0.0% |
| Total equity and liabilities | 10/49 | €488,890 | €464,893 | -€23,997 | -4.9% |
| Equity | 10/15 | €485,503 | €461,893 | -€23,610 | -4.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €423,503 | €399,893 | -€23,610 | -5.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €417,303 | €393,693 | -€23,610 | -5.7% |
| Amounts payable | 17/49 | €3,387 | €3,000 | -€387 | -11.4% |
| Amounts payable within one year | 42/48 | €3,387 | €3,000 | -€387 | -11.4% |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €3,000 | €3,000 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other operating charges | 640/8 | €569 | €869 | +€300 | +52.7% |
| Gross operating margin | 9900 | -€19,994 | -€29,472 | -€9,478 | -47.4% |
| Operating profit (loss) | 9901 | -€20,563 | -€30,341 | -€9,778 | -47.6% |
| Financial income | 75/76B | €9,494 | €7,130 | -€2,364 | -24.9% |
| Recurring financial income | 75 | €9,494 | €7,130 | -€2,364 | -24.9% |
| Financial charges | 65/66B | €67 | €399 | +€332 | +496% |
| Recurring financial charges | 65 | €67 | €399 | +€332 | +496% |
| Profit (loss) for the period before taxes | 9903 | -€11,137 | -€23,610 | -€12,474 | -112% |
| Profit (loss) for the period | 9904 | -€11,137 | -€23,610 | -€12,474 | -112% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,137 | -€23,610 | -€12,474 | -112% |
Next steps
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 3 November 2026 via checked.be.