FELLAH DIAMOND: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
FELLAH DIAMOND
Largest movements
- Receivables within one year +€1,534
new in 2024: €1,534
of which Trade receivables: +€1,441
- Profit (loss) carried forward -€20,706
down €20,706 (-89.3%), from -€23,180 to -€43,886
- Other debts +€17,623
up €17,623 (+102%), from €17,312 to €34,935
- Trade debts +€5,392
up €5,392 (+231%), from €2,330 to €7,722
- Tax, wage and social debts -€774
down €774 (-62.0%), from €1,248 to €474
- Gross operating margin +€2,838
up €2,838 (+12.1%), from -€23,512 to -€20,674
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,710 | €4,244 | +€1,534 | +56.6% |
| Fixed assets | 21/28 | €2,700 | €2,700 | = | 0.0% |
| Financial fixed assets | 28 | €2,700 | €2,700 | = | 0.0% |
| Current assets | 29/58 | €10 | €1,544 | +€1,534 | +15,026% |
| Amounts receivable within one year | 40/41 | - | €1,534 | +€1,534 | |
| Trade receivables | 40 | - | €1,441 | +€1,441 | |
| Other amounts receivable | 41 | - | €93 | +€93 | |
| Cash at bank and in hand | 54/58 | €10 | €10 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,710 | €4,244 | +€1,534 | +56.6% |
| Equity | 10/15 | -€18,180 | -€38,886 | -€20,706 | -114% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,180 | -€43,886 | -€20,706 | -89.3% |
| Amounts payable | 17/49 | €20,890 | €43,130 | +€22,240 | +106% |
| Amounts payable within one year | 42/48 | €20,890 | €43,130 | +€22,240 | +106% |
| Trade debts | 44 | €2,330 | €7,722 | +€5,392 | +231% |
| Suppliers | 440/4 | €2,330 | €7,722 | +€5,392 | +231% |
| Taxes, remuneration and social security | 45 | €1,248 | €474 | -€774 | -62.0% |
| Taxes | 450/3 | €1,248 | €474 | -€774 | -62.0% |
| Other amounts payable | 47/48 | €17,312 | €34,935 | +€17,623 | +102% |
| Other operating charges | 640/8 | €109 | - | -€109 | |
| Gross operating margin | 9900 | -€23,512 | -€20,674 | +€2,838 | +12.1% |
| Operating profit (loss) | 9901 | -€23,621 | -€20,674 | +€2,947 | +12.5% |
| Financial charges | 65/66B | €23 | €32 | +€9 | +38.8% |
| Recurring financial charges | 65 | €23 | €32 | +€9 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,644 | -€20,706 | +€2,938 | +12.4% |
| Profit (loss) for the period | 9904 | -€23,644 | -€20,706 | +€2,938 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,644 | -€20,706 | +€2,938 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.