Wahl Diamonds: what changed
Wahl Diamonds
Largest movements
- Stocks and contracts -€858,512
down €858,512 (-35.3%), from €2.4m to €1.6m
- Cash -€639,129
down €639,129 (-39.1%), from €1.6m to €996,466
mainly Net result for the year (-€778,374) and Contributions, distributions and other (-€607,500)
- Tangible fixed assets -€611,648
down €611,648 (-82.4%), from €742,496 to €130,848
of which Land and buildings: -€607,600
- Receivables within one year +€603,669
up €603,669 (+61.2%), from €986,941 to €1.6m
of which Trade receivables: +€614,379
- Reserves -€778,374
down €778,374 (-17.9%), from €4.4m to €3.6m
of which Distributable reserves: -€778,374
- Revaluation surpluses -€607,500
down €607,500 (-88.8%), from €683,798 to €76,298
- Trade debts -€110,918
down €110,918 (-54.6%), from €203,070 to €92,153
- Write-downs +€575,051
new in 2025: €575,051
- Gross operating margin +€254,507
up €254,507, from -€94,869 to €159,637
- Financial charges +€252,339
up €252,339 (+92.3%), from €273,455 to €525,794
- Financial income -€117,922
down €117,922 (-40.0%), from €295,105 to €177,183
- Staff costs -€12,823
down €12,823 (-98.9%), from €12,966 to €143
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 | €5,799,724 | €4,295,073 | -€1.5m | -25.9% |
| Fixed assets | 21/28 | €742,496 | €130,848 | -€611,648 | -82.4% |
| Tangible fixed assets | 22/27 | €742,496 | €130,848 | -€611,648 | -82.4% |
| Land and buildings | 22 | €732,821 | €125,221 | -€607,600 | -82.9% |
| Plant, machinery and equipment | 23 | €185 | €0 | -€185 | -100% |
| Furniture and vehicles | 24 | €9,490 | €5,627 | -€3,863 | -40.7% |
| Current assets | 29/58 | €5,057,227 | €4,164,225 | -€893,002 | -17.7% |
| Stocks and contracts in progress | 3 | €2,433,951 | €1,575,439 | -€858,512 | -35.3% |
| Stocks | 30/36 | €2,433,951 | €1,575,439 | -€858,512 | -35.3% |
| Amounts receivable within one year | 40/41 | €986,941 | €1,590,610 | +€603,669 | +61.2% |
| Trade receivables | 40 | €970,125 | €1,584,504 | +€614,379 | +63.3% |
| Other amounts receivable | 41 | €16,816 | €6,106 | -€10,710 | -63.7% |
| Cash at bank and in hand | 54/58 | €1,635,596 | €996,466 | -€639,129 | -39.1% |
| Deferred charges and accrued income | 490/1 | €740 | €1,710 | +€970 | +131% |
| Total equity and liabilities | 10/49 | €5,799,724 | €4,295,073 | -€1.5m | -25.9% |
| Equity | 10/15 | €5,106,962 | €3,721,088 | -€1.4m | -27.1% |
| Contributions | 10/11 | €69,000 | €69,000 | = | 0.0% |
| Revaluation surpluses | 12 | €683,798 | €76,298 | -€607,500 | -88.8% |
| Reserves | 13 | €4,354,164 | €3,575,789 | -€778,374 | -17.9% |
| Non-distributable reserves | 130/1 | €6,907 | €6,907 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,907 | €6,907 | = | 0.0% |
| Tax-exempt reserves | 132 | €292,500 | €292,500 | = | 0.0% |
| Distributable reserves | 133 | €4,054,757 | €3,276,382 | -€778,374 | -19.2% |
| Provisions and deferred taxes | 16 | €166 | €0 | -€166 | -100% |
| Provisions for liabilities and charges | 160/5 | €166 | €0 | -€166 | -100% |
| Other liabilities and charges | 164/5 | €166 | €0 | -€166 | -100% |
| Amounts payable | 17/49 | €692,596 | €573,985 | -€118,610 | -17.1% |
| Amounts payable within one year | 42/48 | €692,596 | €573,985 | -€118,610 | -17.1% |
| Trade debts | 44 | €203,070 | €92,153 | -€110,918 | -54.6% |
| Suppliers | 440/4 | €203,070 | €92,153 | -€110,918 | -54.6% |
| Taxes, remuneration and social security | 45 | €35,310 | €0 | -€35,310 | -100% |
| Remuneration and social security | 454/9 | €35,310 | €0 | -€35,310 | -100% |
| Other amounts payable | 47/48 | €454,215 | €481,833 | +€27,618 | +6.1% |
| Remuneration, social security and pensions | 62 | €12,966 | €143 | -€12,823 | -98.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,214 | €4,148 | -€66 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €575,051 | +€575,051 | |
| Other operating charges | 640/8 | €7,835 | €6,789 | -€1,047 | -13.4% |
| Gross operating margin | 9900 | -€94,869 | €159,637 | +€254,507 | |
| Operating profit (loss) | 9901 | -€119,885 | -€426,493 | -€306,608 | -256% |
| Financial income | 75/76B | €295,105 | €177,183 | -€117,922 | -40.0% |
| Recurring financial income | 75 | €295,105 | €177,183 | -€117,922 | -40.0% |
| Financial charges | 65/66B | €273,455 | €525,794 | +€252,339 | +92.3% |
| Recurring financial charges | 65 | €273,455 | €525,794 | +€252,339 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | -€98,235 | -€775,104 | -€676,869 | -689% |
| Income taxes | 67/77 | €2,547 | €3,271 | +€723 | +28.4% |
| Profit (loss) for the period | 9904 | -€100,782 | -€778,374 | -€677,592 | -672% |
| Profit (loss) for the period to be appropriated | 9905 | -€100,782 | -€778,374 | -€677,592 | -672% |
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 7 November 2026 via checked.be.