ELIKIA 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.
ELIKIA DIAMOND
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,043
down €1,043 (-1.2%), from -€89,365 to -€90,408
- Trade debts +€571
up €571 (+13.0%), from €4,385 to €4,956
- Other debts +€553
up €553 (+0.4%), from €130,545 to €131,098
- Gross operating margin +€3,200
up €3,200 (+77.6%), from -€4,125 to -€925
- Financial charges -€285
no longer reported in 2024 (was €285)
- Other operating charges -€146
down €146 (-55.2%), from €264 to €118
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 | €45,565 | €45,646 | +€81 | +0.2% |
| Fixed assets | 21/28 | €15,568 | €15,568 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,568 | €15,568 | = | 0.0% |
| Plant, machinery and equipment | 23 | €15,568 | €15,568 | = | 0.0% |
| Current assets | 29/58 | €29,997 | €30,079 | +€81 | +0.3% |
| Stocks and contracts in progress | 3 | €29,620 | €29,620 | = | 0.0% |
| Stocks | 30/36 | €29,620 | €29,620 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €377 | €459 | +€81 | +21.5% |
| Other amounts receivable | 41 | €377 | €459 | +€81 | +21.5% |
| Total equity and liabilities | 10/49 | €45,565 | €45,646 | +€81 | +0.2% |
| Equity | 10/15 | -€89,365 | -€90,408 | -€1,043 | -1.2% |
| Profit (loss) carried forward | 14 | -€89,365 | -€90,408 | -€1,043 | -1.2% |
| Amounts payable | 17/49 | €134,930 | €136,054 | +€1,124 | +0.8% |
| Amounts payable within one year | 42/48 | €134,930 | €136,054 | +€1,124 | +0.8% |
| Trade debts | 44 | €4,385 | €4,956 | +€571 | +13.0% |
| Suppliers | 440/4 | €4,385 | €4,956 | +€571 | +13.0% |
| Other amounts payable | 47/48 | €130,545 | €131,098 | +€553 | +0.4% |
| Other operating charges | 640/8 | €264 | €118 | -€146 | -55.2% |
| Gross operating margin | 9900 | -€4,125 | -€925 | +€3,200 | +77.6% |
| Operating profit (loss) | 9901 | -€4,388 | -€1,043 | +€3,345 | +76.2% |
| Financial charges | 65/66B | €285 | - | -€285 | |
| Recurring financial charges | 65 | €285 | - | -€285 | |
| Profit (loss) for the period before taxes | 9903 | -€4,673 | -€1,043 | +€3,630 | +77.7% |
| Profit (loss) for the period | 9904 | -€4,673 | -€1,043 | +€3,630 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,673 | -€1,043 | +€3,630 | +77.7% |
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 31 October 2026 via checked.be.