Financials
Financial year 2025
GEMA from Heist-op-den-Berg, company number BE0472446517, closed financial year 2025 with a result of € 13,646 after tax. For that financial year GEMA recorded a gross margin of € 26,794 and equity of € 211,231. Compared with financial year 2024, the result moved from € 21,295 to € 13,646. The company is profitable. The company holds a healthy buffer. A strong own buffer against the debts. The most recent annual accounts were filed with the National Bank of Belgium on July 31, 2026.
€ 211,231
▼ 8% vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 13,646
▼ 36% vs 2024
Profit after tax over the fiscal year.
€ 102,961
▲ 19% vs 2024
Cash and bank balances on the last day of the fiscal year.
€ 33,164 paid out
More than the year’s profit went to the shareholders; reserves fell.
People and assets in 2025
≈ 1
No payroll staff. One director, so that person most likely runs the business.
€ 794
▼ 25% vs 2024
Book value of vehicles, furniture and equipment.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
€ 9,222
▲ € 7,575 vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 17,813
▲ 25% vs 2024
Corporate tax and VAT still to pay. No wage debt: nothing outstanding to staff or social security.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 16,054 | € 43,427 | € 35,921 | € 26,794 | ▼ 25% |
| Profit after taxes | € 6,695 | € 27,667 | € 21,295 | € 13,646 | ▼ 36% |
| Equity | € 220,757 | € 230,424 | € 230,749 | € 211,231 | ▼ 8% |
| Total debts | € 63,436 | € 43,701 | € 27,624 | € 47,829 | ▲ 73% |
| Cash | € 110,673 | € 108,917 | € 86,847 | € 102,961 | ▲ 19% |
| Retained profit | € 200,757 | € 210,424 | € 210,749 | € 191,231 | ▼ 9% |
| Dividend | € 20,000 | € 18,000 | € 20,970 | € 33,164 | ▲ 58% |
| Balance sheet total | € 284,192 | € 274,125 | € 258,373 | € 259,059 |
Key figures of GEMA, 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 GEMA?
What happened at GEMA in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 13,646 (▼ 36% vs 2024). Source: NBB ↗
- Frank Diels became a director. NBB
- New establishment in Heist-op-den-Berg. KBO
- Start of the company according to the CBE. KBO
In short
From € 6,695 profit in 2022 to € 13,646 profit in 2025.
Paid € 39,052 in corporate taxes since 2022.
Best year ever: 2023, with € 27,667 profit.
Paid out € 92,133 in dividends to the owners in total.
Management
Behind GEMA is Frank Diels.
Directors
According to the 2025 annual accounts
Frank Diels
Director
since 2017
Establishments
Establishment units
Physical locations of this company
Impulsstraat 20
2220 Heist-op-den-Berg
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 5 companies are registered at this address.
All companies at this address →What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0472.446.517
- VAT number
- BE 0472.446.517
- Registered office
- Impulsstraat 20, 2220 Heist-op-den-Berg
- Names & denominations
- GEMA · DIADORE DIAMOND MANUFACTURING - DIADORE DIAMONDS - DIADORE JUWELS - DIADORE TRADING
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 19 July 2000
- Peppol
- Active · Active since 21 Oct 2026
- Activities · NACE
Overige gespecialiseerde bouwactiviteiten, neg
Overige gespecialiseerde bouwwerkzaamheden
Groothandel in diamant en andere edelstenen