BLOOMING STAR: 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.
What changed
BLOOMING STAR
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€122,721
2023 · -€283,998+€406,719
Equity
€4.7m
2023 · €4.6m+€122,721
Cash
€11,310
2023 · €129,215-€117,906
Balance sheet total
€4.8m
2023 · €5.1m-€237,164
Largest movements
Assets
- Receivables within one year -€228,809
down €228,809 (-21.4%), from €1.1m to €840,364
of which Trade receivables: -€289,096
- Stocks and contracts +€218,620
up €218,620 (+6.4%), from €3.4m to €3.6m
- Cash -€117,906
down €117,906 (-91.2%), from €129,215 to €11,310
mainly Trade debts (-€331,628) and Stocks and contracts (-€218,620)
- Financial fixed assets -€95,338
down €95,338 (-97.0%), from €98,298 to €2,960
Equity and liabilities
- Trade debts -€331,628
down €331,628 (-96.2%), from €344,688 to €13,060
- Profit (loss) carried forward +€122,721
up €122,721 (+43.2%), from -€283,998 to -€161,277
Income statement
- Turnover -€11.1m
no longer reported in 2024 (was €11.1m)
- Goods and materials -€11.1m
no longer reported in 2024 (was €11.1m)
of which Purchases: -€10.8m
- Services and other goods -€199,945
no longer reported in 2024 (was €199,945)
- Gross operating margin +€139,550
new in 2024: €139,550
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.
Result 2023
-€283,998
Turnover
-€11.1m
Other operating income
-€3,926
Goods and materials
+€11.1m
Services and other goods
+€199,945
Staff costs
+€10,424
Depreciation
+€782
Other operating charges
+€1,464
Other operating items
+€141,660
Financial income
+€5,628
Financial charges
+€34,067
Taxes
+€17,144
Result 2024
€122,721
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€213,172
Investment
+€94,000
Financing
+€1,267
Cash 2023
€129,215
From operations (derived)
-€213,172
Net result for the year
+€122,721
Depreciation
+€11,080
Stocks and contracts
-€218,620
Receivables within one year
+€228,809
Deferred charges and accrued income
+€3,990
Trade debts
-€331,628
Tax, wage and social debts
-€30,884
Other debts
+€1,454
Accrued charges and deferred income
-€94
Investment (derived)
+€94,000
Investment in fixed assets (net)
+€94,000
Financing
+€1,267
Debts after one year
+€1,267
Cash 2024
€11,310
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,066,857 | €4,829,693 | -€237,164 | -4.7% |
| Fixed assets | 21/28 | €438,084 | €333,005 | -€105,080 | -24.0% |
| Tangible fixed assets | 22/27 | €339,787 | €330,045 | -€9,742 | -2.9% |
| Land and buildings | 22 | €339,755 | €329,002 | -€10,753 | -3.2% |
| Plant, machinery and equipment | 23 | - | €1,043 | +€1,043 | |
| Furniture and vehicles | 24 | €32 | €0 | -€32 | -100.0% |
| Financial fixed assets | 28 | €98,298 | €2,960 | -€95,338 | -97.0% |
| Other financial fixed assets | 284/8 | €98,298 | - | -€98,298 | |
| Amounts receivable and cash guarantees | 285/8 | €98,298 | - | -€98,298 | |
| Current assets | 29/58 | €4,628,773 | €4,496,688 | -€132,085 | -2.9% |
| Stocks and contracts in progress | 3 | €3,424,981 | €3,643,601 | +€218,620 | +6.4% |
| Stocks | 30/36 | €3,424,981 | €3,643,601 | +€218,620 | +6.4% |
| Goods purchased for resale | 34 | €3,424,981 | - | -€3.4m | |
| Amounts receivable within one year | 40/41 | €1,069,172 | €840,364 | -€228,809 | -21.4% |
| Trade receivables | 40 | €416,370 | €127,273 | -€289,096 | -69.4% |
| Other amounts receivable | 41 | €652,803 | €713,091 | +€60,288 | +9.2% |
| Cash at bank and in hand | 54/58 | €129,215 | €11,310 | -€117,906 | -91.2% |
| Deferred charges and accrued income | 490/1 | €5,404 | €1,414 | -€3,990 | -73.8% |
| Total equity and liabilities | 10/49 | €5,066,857 | €4,829,693 | -€237,164 | -4.7% |
| Equity | 10/15 | €4,619,051 | €4,741,772 | +€122,721 | +2.7% |
| Contributions | 10/11 | €428,134 | €428,134 | = | 0.0% |
| Reserves | 13 | €4,474,916 | €4,474,916 | = | 0.0% |
| Distributable reserves | 133 | €4,474,916 | €4,474,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€283,998 | -€161,277 | +€122,721 | +43.2% |
| Amounts payable | 17/49 | €447,806 | €87,921 | -€359,885 | -80.4% |
| Amounts payable after more than one year | 17 | €19,912 | €21,179 | +€1,267 | +6.4% |
| Financial debts | 170/4 | €19,912 | €21,179 | +€1,267 | +6.4% |
| Other loans | 174 | €19,912 | - | -€19,912 | |
| Amounts payable within one year | 42/48 | €427,800 | €66,742 | -€361,058 | -84.4% |
| Trade debts | 44 | €344,688 | €13,060 | -€331,628 | -96.2% |
| Suppliers | 440/4 | €344,688 | €13,060 | -€331,628 | -96.2% |
| Taxes, remuneration and social security | 45 | €60,261 | €29,377 | -€30,884 | -51.3% |
| Taxes | 450/3 | €53,966 | €29,362 | -€24,604 | -45.6% |
| Remuneration and social security | 454/9 | €6,296 | €16 | -€6,280 | -99.8% |
| Other amounts payable | 47/48 | €22,851 | €24,305 | +€1,454 | +6.4% |
| Accrued charges and deferred income | 492/3 | €94 | - | -€94 | |
| Operating income | 70/76A | €11,108,487 | - | -€11.1m | |
| Turnover | 70 | €11,104,178 | - | -€11.1m | |
| Other operating income | 74 | €3,926 | - | -€3,926 | |
| Non-recurring operating income | 76A | €383 | - | -€383 | |
| Operating charges | 60/66A | €11,343,248 | - | -€11.3m | |
| Goods for resale, raw materials and consumables | 60 | €11,103,709 | - | -€11.1m | |
| Purchases | 600/8 | €10,848,356 | - | -€10.8m | |
| Change in stocks: decrease (increase) | 609 | €255,353 | - | -€255,353 | |
| Services and other goods | 61 | €199,945 | - | -€199,945 | |
| Remuneration, social security and pensions | 62 | €16,923 | €6,499 | -€10,424 | -61.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,862 | €11,080 | -€782 | -6.6% |
| Other operating charges | 640/8 | €8,318 | €6,854 | -€1,464 | -17.6% |
| Non-recurring operating charges | 66A | €2,492 | - | -€2,492 | |
| Gross operating margin | 9900 | - | €139,550 | +€139,550 | |
| Operating profit (loss) | 9901 | -€234,762 | €115,117 | +€349,879 | |
| Financial income | 75/76B | €15,311 | €20,939 | +€5,628 | +36.8% |
| Recurring financial income | 75 | €15,311 | €20,939 | +€5,628 | +36.8% |
| Other financial income | 752/9 | €15,311 | - | -€15,311 | |
| Financial charges | 65/66B | €41,271 | €7,204 | -€34,067 | -82.5% |
| Recurring financial charges | 65 | €41,271 | €7,204 | -€34,067 | -82.5% |
| Debt charges | 650 | €18,837 | - | -€18,837 | |
| Other financial charges | 652/9 | €22,435 | - | -€22,435 | |
| Profit (loss) for the period before taxes | 9903 | -€260,722 | €128,852 | +€389,575 | |
| Income taxes | 67/77 | €23,276 | €6,132 | -€17,144 | -73.7% |
| Taxes | 670/3 | €23,279 | - | -€23,279 | |
| Tax adjustments and reversals of tax provisions | 77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | -€283,998 | €122,721 | +€406,719 | |
| Profit (loss) for the period to be appropriated | 9905 | -€283,998 | €122,721 | +€406,719 |
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 22 October 2026 via checked.be.