BELLEZ DIAM: what changed
Two financial 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.
BELLEZ DIAM
Largest movements
- Stocks and contracts +€377,421
up €377,421 (+46.9%), from €805,561 to €1.2m
- Receivables within one year +€374,140
up €374,140 (+65.3%), from €573,036 to €947,176
of which Trade receivables: +€382,892
- Cash -€41,887
down €41,887 (-40.8%), from €102,660 to €60,773
mainly Stocks and contracts (-€377,421) and Receivables within one year (-€374,140)
- Trade debts +€447,695
up €447,695 (+38.9%), from €1.2m to €1.6m
- Reserves +€259,815
up €259,815 (+85.1%), from €305,139 to €564,954
of which Distributable reserves: +€261,674
- Gross operating margin +€242,225
up €242,225 (+519%), from €46,692 to €288,917
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,493,189 | €2,201,304 | +€708,115 | +47.4% |
| Fixed assets | 21/28 | €10,688 | €8,648 | -€2,040 | -19.1% |
| Intangible fixed assets | 21 | €8,188 | €6,148 | -€2,040 | -24.9% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €1,482,501 | €2,192,656 | +€710,155 | +47.9% |
| Stocks and contracts in progress | 3 | €805,561 | €1,182,982 | +€377,421 | +46.9% |
| Stocks | 30/36 | €805,561 | €1,182,982 | +€377,421 | +46.9% |
| Amounts receivable within one year | 40/41 | €573,036 | €947,176 | +€374,140 | +65.3% |
| Trade receivables | 40 | €459,650 | €842,542 | +€382,892 | +83.3% |
| Other amounts receivable | 41 | €113,386 | €104,634 | -€8,752 | -7.7% |
| Cash at bank and in hand | 54/58 | €102,660 | €60,773 | -€41,887 | -40.8% |
| Deferred charges and accrued income | 490/1 | €1,244 | €1,725 | +€481 | +38.6% |
| Total equity and liabilities | 10/49 | €1,493,189 | €2,201,304 | +€708,115 | +47.4% |
| Equity | 10/15 | €323,731 | €583,546 | +€259,815 | +80.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €305,139 | €564,954 | +€259,815 | +85.1% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €303,280 | €564,954 | +€261,674 | +86.3% |
| Amounts payable | 17/49 | €1,169,458 | €1,617,758 | +€448,300 | +38.3% |
| Amounts payable within one year | 42/48 | €1,169,458 | €1,617,758 | +€448,300 | +38.3% |
| Trade debts | 44 | €1,152,170 | €1,599,865 | +€447,695 | +38.9% |
| Suppliers | 440/4 | €1,152,170 | €1,599,865 | +€447,695 | +38.9% |
| Taxes, remuneration and social security | 45 | €17,288 | €17,893 | +€605 | +3.5% |
| Taxes | 450/3 | €12,966 | €13,476 | +€510 | +3.9% |
| Remuneration and social security | 454/9 | €4,322 | €4,417 | +€95 | +2.2% |
| Non-recurring operating income | 76A | €1,510 | €627 | -€883 | -58.5% |
| Remuneration, social security and pensions | 62 | €16,822 | €16,886 | +€64 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,196 | €2,040 | -€1,156 | -36.2% |
| Other operating charges | 640/8 | €1,492 | €1,224 | -€269 | -18.0% |
| Gross operating margin | 9900 | €46,692 | €288,917 | +€242,225 | +519% |
| Operating profit (loss) | 9901 | €25,182 | €268,767 | +€243,585 | +967% |
| Financial income | 75/76B | €7,420 | €9,083 | +€1,662 | +22.4% |
| Recurring financial income | 75 | €7,420 | €9,083 | +€1,662 | +22.4% |
| Financial charges | 65/66B | €12,662 | €11,100 | -€1,562 | -12.3% |
| Recurring financial charges | 65 | €12,662 | €11,100 | -€1,562 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €19,940 | €266,750 | +€246,810 | +1,238% |
| Income taxes | 67/77 | €6,448 | €6,935 | +€487 | +7.6% |
| Profit (loss) for the period | 9904 | €13,492 | €259,815 | +€246,323 | +1,826% |
| Profit (loss) for the period to be appropriated | 9905 | €13,492 | €259,815 | +€246,323 | +1,826% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.