WINDIAM: what changed
Two fiscal 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
WINDIAM
NACE 46.861, Wholesale of diamonds and other precious stones
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€529,228
2024 · €2.6m-€2.0m
Equity
€16.4m
2024 · €18.8m-€2.4m
Cash
€295,955
2024 · €104,302+€191,653
Balance sheet total
€30.1m
2024 · €35.6m-€5.5m
Largest movements
Assets
- Receivables within one year -€4.4m
down €4.4m (-24.2%), from €18.1m to €13.7m
of which Trade receivables: -€6.3m
- Stocks and contracts -€1.5m
down €1.5m (-8.8%), from €16.7m to €15.2m
Equity and liabilities
- Trade debts -€7.2m
down €7.2m (-58.7%), from €12.3m to €5.1m
- Short-term financial debts +€4.0m
up €4.0m (+255.4%), from €1.6m to €5.6m
- Reserves -€2.4m
down €2.4m (-12.9%), from €18.8m to €16.4m
of which Distributable reserves: -€2.4m
Income statement
- Turnover -€28.6m
down €28.6m (-21.3%), from €134.7m to €106.0m
- Goods and materials -€27.0m
down €27.0m (-20.9%), from €129.2m to €102.3m
of which Purchases: -€23.1m
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
€2.6m
Turnover
-€28.6m
Other operating income
-€382,784
Goods and materials
+€27.0m
Services and other goods
+€157,890
Staff costs
-€63,813
Depreciation
+€15,210
Write-downs
-€64,749
Other operating charges
+€19,479
Other operating items
+€48,366
Financial income
-€69,089
Financial charges
-€66,169
Taxes
+€28,298
Result 2025
€529,228
Cash bridge derived
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
-€833,152
Investment
-€7,600
Financing
+€1.0m
Cash 2024
€104,302
From operations (derived)
-€833,152
Net result for the year
+€529,228
Depreciation
+€64,051
Receivables after one year
-€175,000
Stocks and contracts
+€1.5m
Receivables within one year
+€4.4m
Deferred charges and accrued income
+€2,240
Trade debts
-€7.2m
Tax, wage and social debts
+€42,148
Other debts
+€138,461
Accrued charges and deferred income
-€38,160
Investment (derived)
-€7,600
Investment in fixed assets (net)
-€7,600
Financing
+€1.0m
Current portion of long-term debt
-€2,022
Short-term financial debts
+€4.0m
Contributions, distributions and other
-€3.0m
Cash 2025
€295,955
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,598,571 | €30,070,561 | -€5.5m | -15.5% |
| Fixed assets | 21/28 | €206,703 | €150,252 | -€56,451 | -27.3% |
| Intangible fixed assets | 21 | €14,998 | €8,990 | -€6,007 | -40.1% |
| Tangible fixed assets | 22/27 | €169,153 | €118,940 | -€50,213 | -29.7% |
| Plant, machinery and equipment | 23 | €133,052 | €94,426 | -€38,626 | -29.0% |
| Furniture and vehicles | 24 | €36,101 | €24,514 | -€11,587 | -32.1% |
| Financial fixed assets | 28 | €22,552 | €22,322 | -€230 | -1.0% |
| Affiliated companies | 280/1 | €10,000 | €10,000 | = | 0.0% |
| Participating interests | 280 | €10,000 | €10,000 | = | 0.0% |
| Companies linked by participating interests | 282/3 | €1,487 | €1,487 | = | 0.0% |
| Participating interests | 282 | €1,487 | €1,487 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,065 | €10,835 | -€230 | -2.1% |
| Amounts receivable and cash guarantees | 285/8 | €11,065 | €10,835 | -€230 | -2.1% |
| Current assets | 29/58 | €35,391,869 | €29,920,309 | -€5.5m | -15.5% |
| Amounts receivable after more than one year | 29 | €475,000 | €650,000 | +€175,000 | +36.8% |
| Other amounts receivable | 291 | €475,000 | €650,000 | +€175,000 | +36.8% |
| Stocks and contracts in progress | 3 | €16,658,840 | €15,198,806 | -€1.5m | -8.8% |
| Stocks | 30/36 | €16,658,840 | €15,198,806 | -€1.5m | -8.8% |
| Goods purchased for resale | 34 | €16,658,840 | €15,198,806 | -€1.5m | -8.8% |
| Amounts receivable within one year | 40/41 | €18,094,815 | €13,718,876 | -€4.4m | -24.2% |
| Trade receivables | 40 | €17,894,103 | €11,548,872 | -€6.3m | -35.5% |
| Other amounts receivable | 41 | €200,713 | €2,170,004 | +€2.0m | +981.2% |
| Cash at bank and in hand | 54/58 | €104,302 | €295,955 | +€191,653 | +183.7% |
| Deferred charges and accrued income | 490/1 | €58,911 | €56,671 | -€2,240 | -3.8% |
| Total equity and liabilities | 10/49 | €35,598,571 | €30,070,561 | -€5.5m | -15.5% |
| Equity | 10/15 | €18,841,977 | €16,416,361 | -€2.4m | -12.9% |
| Contributions | 10/11 | €60,192 | €60,192 | = | 0.0% |
| Capital | 10 | €60,192 | €60,192 | = | 0.0% |
| Issued capital | 100 | €60,192 | €60,192 | = | 0.0% |
| Reserves | 13 | €18,781,785 | €16,356,169 | -€2.4m | -12.9% |
| Non-distributable reserves | 130/1 | €6,019 | €6,019 | = | 0.0% |
| Legal reserve | 130 | €6,019 | €6,019 | = | 0.0% |
| Distributable reserves | 133 | €18,775,766 | €16,350,150 | -€2.4m | -12.9% |
| Amounts payable | 17/49 | €16,756,595 | €13,654,200 | -€3.1m | -18.5% |
| Amounts payable within one year | 42/48 | €16,711,495 | €13,647,261 | -€3.1m | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €2,022 | - | -€2,022 | |
| Financial debts | 43 | €1,561,677 | €5,550,949 | +€4.0m | +255.4% |
| Credit institutions | 430/8 | €1,561,677 | €5,550,949 | +€4.0m | +255.4% |
| Trade debts | 44 | €12,324,531 | €5,092,438 | -€7.2m | -58.7% |
| Suppliers | 440/4 | €12,324,531 | €5,092,438 | -€7.2m | -58.7% |
| Taxes, remuneration and social security | 45 | €230,974 | €273,122 | +€42,148 | +18.2% |
| Taxes | 450/3 | €76,134 | €51,301 | -€24,833 | -32.6% |
| Remuneration and social security | 454/9 | €154,839 | €221,820 | +€66,981 | +43.3% |
| Other amounts payable | 47/48 | €2,592,292 | €2,730,753 | +€138,461 | +5.3% |
| Accrued charges and deferred income | 492/3 | €45,099 | €6,940 | -€38,160 | -84.6% |
| Operating income | 70/76A | €135,294,046 | €106,280,999 | -€29.0m | -21.4% |
| Turnover | 70 | €134,678,510 | €106,048,187 | -€28.6m | -21.3% |
| Other operating income | 74 | €549,451 | €166,666 | -€382,784 | -69.7% |
| Non-recurring operating income | 76A | €66,086 | €66,146 | +€60 | +0.1% |
| Operating charges | 60/66A | €132,225,707 | €105,150,400 | -€27.1m | -20.5% |
| Goods for resale, raw materials and consumables | 60 | €129,220,416 | €102,257,431 | -€27.0m | -20.9% |
| Purchases | 600/8 | €123,879,627 | €100,797,398 | -€23.1m | -18.6% |
| Change in stocks: decrease (increase) | 609 | €5,340,789 | €1,460,033 | -€3.9m | -72.7% |
| Services and other goods | 61 | €1,725,498 | €1,567,608 | -€157,890 | -9.2% |
| Remuneration, social security and pensions | 62 | €1,085,691 | €1,149,504 | +€63,813 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,261 | €64,051 | -€15,210 | -19.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €29,034 | €93,783 | +€64,749 | +223.0% |
| Other operating charges | 640/8 | €37,502 | €18,023 | -€19,479 | -51.9% |
| Non-recurring operating charges | 66A | €48,306 | - | -€48,306 | |
| Operating profit (loss) | 9901 | €3,068,339 | €1,130,599 | -€1.9m | -63.2% |
| Financial income | 75/76B | €135,706 | €66,617 | -€69,089 | -50.9% |
| Recurring financial income | 75 | €135,706 | €66,617 | -€69,089 | -50.9% |
| Income from financial fixed assets | 750 | €16,329 | - | -€16,329 | |
| Income from current assets | 751 | €2,669 | €34,303 | +€31,634 | +1185.2% |
| Other financial income | 752/9 | €116,708 | €32,314 | -€84,394 | -72.3% |
| Financial charges | 65/66B | €397,606 | €463,775 | +€66,169 | +16.6% |
| Recurring financial charges | 65 | €397,606 | €463,775 | +€66,169 | +16.6% |
| Debt charges | 650 | €223,056 | €282,239 | +€59,183 | +26.5% |
| Other financial charges | 652/9 | €174,550 | €181,536 | +€6,987 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €2,806,439 | €733,441 | -€2.1m | -73.9% |
| Income taxes | 67/77 | €232,512 | €204,214 | -€28,298 | -12.2% |
| Taxes | 670/3 | €232,512 | €204,218 | -€28,294 | -12.2% |
| Tax adjustments and reversals of tax provisions | 77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | €2,573,927 | €529,228 | -€2.0m | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,573,927 | €529,228 | -€2.0m | -79.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.