BLUE PLANET DIAMOND: 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.
BLUE PLANET DIAMOND
Largest movements
- Stocks and contracts -€290,336
down €290,336 (-21.3%), from €1.4m to €1.1m
- Cash +€45,841
up €45,841 (+71.6%), from €64,029 to €109,870
mainly Stocks and contracts (+€290,336) and Receivables within one year (+€26,941)
- Receivables within one year -€26,941
down €26,941 (-28.2%), from €95,567 to €68,626
of which Trade receivables: -€30,827
- Tangible fixed assets -€16,171
down €16,171 (-25.0%), from €64,796 to €48,626
of which Furniture and vehicles: -€15,038
- Trade debts -€246,957
down €246,957 (-39.1%), from €632,056 to €385,100
- Other debts -€62,001
down €62,001 (-26.7%), from €232,094 to €170,094
- Reserves +€16,614
up €16,614 (+3.6%), from €456,129 to €472,743
of which Distributable reserves: +€16,614
- Financial income -€459,326
down €459,326 (-87.2%), from €526,644 to €67,318
- Financial charges -€452,390
down €452,390 (-84.1%), from €538,144 to €85,754
- Gross operating margin -€35,162
down €35,162 (-35.4%), from €99,257 to €64,096
- Other operating charges -€21,245
down €21,245 (-73.1%), from €29,054 to €7,809
- Staff costs -€6,329
down €6,329 (-53.0%), from €11,944 to €5,615
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 | €1,598,250 | €1,303,479 | -€294,771 | -18.4% |
| Fixed assets | 21/28 | €64,796 | €48,626 | -€16,171 | -25.0% |
| Tangible fixed assets | 22/27 | €64,796 | €48,626 | -€16,171 | -25.0% |
| Plant, machinery and equipment | 23 | €2,571 | €1,438 | -€1,133 | -44.1% |
| Furniture and vehicles | 24 | €62,225 | €47,188 | -€15,038 | -24.2% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €1,533,454 | €1,254,853 | -€278,600 | -18.2% |
| Stocks and contracts in progress | 3 | €1,363,424 | €1,073,088 | -€290,336 | -21.3% |
| Stocks | 30/36 | €1,363,424 | €1,073,088 | -€290,336 | -21.3% |
| Amounts receivable within one year | 40/41 | €95,567 | €68,626 | -€26,941 | -28.2% |
| Trade receivables | 40 | €61,332 | €30,505 | -€30,827 | -50.3% |
| Other amounts receivable | 41 | €34,235 | €38,121 | +€3,886 | +11.4% |
| Cash at bank and in hand | 54/58 | €64,029 | €109,870 | +€45,841 | +71.6% |
| Deferred charges and accrued income | 490/1 | €10,433 | €3,269 | -€7,164 | -68.7% |
| Total equity and liabilities | 10/49 | €1,598,250 | €1,303,479 | -€294,771 | -18.4% |
| Equity | 10/15 | €706,129 | €722,743 | +€16,614 | +2.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Capital | 10 | €250,000 | €250,000 | = | 0.0% |
| Issued capital | 100 | €1,000,000 | €1,000,000 | = | 0.0% |
| Uncalled capital | 101 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €456,129 | €472,743 | +€16,614 | +3.6% |
| Non-distributable reserves | 130/1 | €100,000 | €100,000 | = | 0.0% |
| Legal reserve | 130 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €432 | €432 | = | 0.0% |
| Distributable reserves | 133 | €355,697 | €372,311 | +€16,614 | +4.7% |
| Amounts payable | 17/49 | €892,121 | €580,736 | -€311,385 | -34.9% |
| Amounts payable within one year | 42/48 | €892,121 | €579,141 | -€312,980 | -35.1% |
| Trade debts | 44 | €632,056 | €385,100 | -€246,957 | -39.1% |
| Suppliers | 440/4 | €632,056 | €385,100 | -€246,957 | -39.1% |
| Taxes, remuneration and social security | 45 | €27,970 | €23,947 | -€4,023 | -14.4% |
| Taxes | 450/3 | €23,363 | €19,338 | -€4,026 | -17.2% |
| Remuneration and social security | 454/9 | €4,606 | €4,609 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €232,094 | €170,094 | -€62,001 | -26.7% |
| Accrued charges and deferred income | 492/3 | - | €1,595 | +€1,595 | |
| Remuneration, social security and pensions | 62 | €11,944 | €5,615 | -€6,329 | -53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,649 | €16,171 | +€5,522 | +51.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,341 | - | -€5,341 | |
| Other operating charges | 640/8 | €29,054 | €7,809 | -€21,245 | -73.1% |
| Gross operating margin | 9900 | €99,257 | €64,096 | -€35,162 | -35.4% |
| Operating profit (loss) | 9901 | €42,269 | €34,500 | -€7,769 | -18.4% |
| Financial income | 75/76B | €526,644 | €67,318 | -€459,326 | -87.2% |
| Recurring financial income | 75 | €526,644 | €67,318 | -€459,326 | -87.2% |
| Financial charges | 65/66B | €538,144 | €85,754 | -€452,390 | -84.1% |
| Recurring financial charges | 65 | €538,144 | €85,754 | -€452,390 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €30,769 | €16,064 | -€14,704 | -47.8% |
| Income taxes | 67/77 | €6,560 | €4,378 | -€2,182 | -33.3% |
| Profit (loss) for the period | 9904 | €24,209 | €11,687 | -€12,522 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,209 | €11,687 | -€12,522 | -51.7% |
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 24 October 2026 via checked.be.