CONGO GEMS: 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.
CONGO GEMS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Tax, wage and social debts -€521
no longer reported in 2024 (was €521)
- Profit (loss) carried forward +€440
up €440 (+91.9%), from -€479 to -€39
- Financial income +€1,459
up €1,459 (+91.9%), from €1,587 to €3,045
- Other operating charges +€783
up €783 (+1,231%), from €64 to €847
- Financial charges -€422
no longer reported in 2024 (was €422)
- Gross operating margin -€180
down €180 (-11.4%), from -€1,578 to -€1,759
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,908 | €29,830 | -€78 | -0.3% |
| Current assets | 29/58 | €29,908 | €29,830 | -€78 | -0.3% |
| Amounts receivable within one year | 40/41 | €29,908 | €29,830 | -€78 | -0.3% |
| Other amounts receivable | 41 | €29,908 | €29,830 | -€78 | -0.3% |
| Total equity and liabilities | 10/49 | €29,908 | €29,830 | -€78 | -0.3% |
| Equity | 10/15 | €28,934 | €29,374 | +€440 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,813 | €10,813 | = | 0.0% |
| Non-distributable reserves | 130/1 | €492 | €492 | = | 0.0% |
| Reserves not available under the articles | 1311 | €492 | €492 | = | 0.0% |
| Distributable reserves | 133 | €10,321 | €10,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€479 | -€39 | +€440 | +91.9% |
| Amounts payable | 17/49 | €975 | €456 | -€518 | -53.2% |
| Amounts payable within one year | 42/48 | €975 | €456 | -€518 | -53.2% |
| Trade debts | 44 | €454 | €456 | +€3 | +0.6% |
| Suppliers | 440/4 | €454 | €456 | +€3 | +0.6% |
| Taxes, remuneration and social security | 45 | €521 | - | -€521 | |
| Taxes | 450/3 | €521 | - | -€521 | |
| Other operating charges | 640/8 | €64 | €847 | +€783 | +1,231% |
| Gross operating margin | 9900 | -€1,578 | -€1,759 | -€180 | -11.4% |
| Operating profit (loss) | 9901 | -€1,642 | -€2,605 | -€963 | -58.7% |
| Financial income | 75/76B | €1,587 | €3,045 | +€1,459 | +91.9% |
| Recurring financial income | 75 | €1,587 | €3,045 | +€1,459 | +91.9% |
| Financial charges | 65/66B | €422 | - | -€422 | |
| Recurring financial charges | 65 | €422 | - | -€422 | |
| Profit (loss) for the period before taxes | 9903 | -€478 | €440 | +€918 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€479 | €440 | +€919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€479 | €440 | +€919 |
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.