Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Negative equity NBB
More debt than assets in 4 of the last 4 fiscal years.
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Tight liquidity NBB
Cash and receivables cover 31 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
K. SEMERCIYAN EN SON DIAMONDS from Brasschaat, company number BE0438623409, closed financial year 2025 with a result of € 16,088 after tax. For that financial year K. SEMERCIYAN EN SON DIAMONDS recorded a gross margin of € 16,719 and equity of € -243,785. Compared with financial year 2024, the result moved from € 322,579 to € 16,088. The company is profitable. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on August 18, 2026.
€ -243,785
▲ € 16,088 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 16,088
▼ 95% vs 2024
Profit after tax over the fiscal year.
€ 106,931
▼ 29% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -249,990.
People and assets in 2025
≈ 1
No payroll staff. One director, so that person most likely runs the business.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 1,291
▲ € 1,201 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 26
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
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| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € -13,170 | € -2,545 | € 325,809 | € 16,719 | ▼ 95% |
| Profit after taxes | € -231,506 | € -13,264 | € 322,579 | € 16,088 | ▼ 95% |
| Equity | € -569,188 | € -582,452 | € -259,873 | € -243,785 | ▲ € 16,088 |
| Total debts | € 665,721 | € 649,495 | € 414,830 | € 353,116 | ▼ 15% |
| Cash | € 64,288 | € 34,559 | € 151,481 | € 106,931 | ▼ 29% |
| Land & buildings | € 30,773 | € 30,772 | - | - | |
| Retained profit | € -575,394 | € -588,657 | € -266,079 | € -249,990 | ▲ € 16,088 |
| Balance sheet total | € 96,532 | € 67,042 | € 154,957 | € 109,331 | ▼ 29% |
Key figures of K. SEMERCIYAN EN SON DIAMONDS, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to K. SEMERCIYAN EN SON DIAMONDS?
What happened at K. SEMERCIYAN EN SON DIAMONDS in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 16,088 (▼ 95% vs 2024). filed late Source: NBB ↗
- Sarkis Semerciyan became a director. NBB
- Start of the company according to the CBE. KBO
- New establishment in Brasschaat. KBO
In short
From € 231,506 loss in 2022 to € 16,088 profit in 2025.
Paid € 3 in corporate taxes since 2022.
Best year ever: 2024, with € 322,579 profit.
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De Lijn 8 June 2026 New annual account 2025
filed on 8 June 2026
What was left
€ 20 k ▼ 91%
Money in the bank
€ 178 k ▼ 98%
Open the dossier →
NMBS 8 June 2026 New annual account 2025 What was left ▼ 80%
bpost 18 May 2026 New annual account 2025 What was left from loss to profit
Management
Behind K. SEMERCIYAN EN SON DIAMONDS is Sarkis Semerciyan.
Directors
According to the 2025 annual accounts
Sarkis Semerciyan
Director
since 2023
Establishments
Establishment units
Physical locations of this company
Frilinglei 96
2930 Brasschaat
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0438.623.409
- VAT number
- BE 0438.623.409
- Registered office
- Frilinglei 96, 2930 Brasschaat
- Names & denominations
- K. SEMERCIYAN EN SON DIAMONDS · SARKODIAM
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 30 October 1989
- Peppol
- Active · Active since 25 Nov 2025
- Activities · NACE
Groothandel in diamant en andere edelstenen
Groothandel in diamant