FIMA DIAMONDS: 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.
FIMA DIAMONDS
Largest movements
- Stocks and contracts +€163,511
up €163,511 (+9.3%), from €1.8m to €1.9m
- Receivables within one year -€51,181
down €51,181 (-13.1%), from €391,261 to €340,080
of which Trade receivables: -€50,329
- Cash -€29,472
down €29,472 (-53.7%), from €54,921 to €25,449
mainly Stocks and contracts (-€163,511) and Net result for the year (-€72,635)
- Tax, wage and social debts +€111,258
up €111,258 (+262%), from €42,426 to €153,684
of which Taxes: +€111,629
- Reserves -€72,635
down €72,635 (-3.8%), from €1.9m to €1.9m
of which Distributable reserves: -€72,635
- Trade debts +€47,051
up €47,051 (+20.4%), from €230,259 to €277,310
- Gross operating margin -€509,662
down €509,662 (-79.3%), from €642,687 to €133,025
- Other operating charges +€31,062
up €31,062 (+1,828%), from €1,699 to €32,762
- Taxes -€10,312
down €10,312 (-52.9%), from €19,502 to €9,190
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 | €2,240,050 | €2,325,592 | +€85,542 | +3.8% |
| Fixed assets | 21/28 | €27,011 | €27,634 | +€623 | +2.3% |
| Tangible fixed assets | 22/27 | €2,211 | €2,834 | +€623 | +28.2% |
| Land and buildings | 22 | €1,485 | €1,188 | -€297 | -20.0% |
| Plant, machinery and equipment | 23 | €726 | €1,646 | +€920 | +127% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €24,800 | €24,800 | = | 0.0% |
| Current assets | 29/58 | €2,213,039 | €2,297,958 | +€84,919 | +3.8% |
| Stocks and contracts in progress | 3 | €1,763,868 | €1,927,378 | +€163,511 | +9.3% |
| Stocks | 30/36 | €1,763,868 | €1,927,378 | +€163,511 | +9.3% |
| Amounts receivable within one year | 40/41 | €391,261 | €340,080 | -€51,181 | -13.1% |
| Trade receivables | 40 | €387,961 | €337,632 | -€50,329 | -13.0% |
| Other amounts receivable | 41 | €3,300 | €2,448 | -€852 | -25.8% |
| Cash at bank and in hand | 54/58 | €54,921 | €25,449 | -€29,472 | -53.7% |
| Deferred charges and accrued income | 490/1 | €2,989 | €5,050 | +€2,061 | +68.9% |
| Total equity and liabilities | 10/49 | €2,240,050 | €2,325,592 | +€85,542 | +3.8% |
| Equity | 10/15 | €1,952,839 | €1,880,205 | -€72,635 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,934,239 | €1,861,605 | -€72,635 | -3.8% |
| Tax-exempt reserves | 132 | €19,788 | €19,788 | = | 0.0% |
| Distributable reserves | 133 | €1,914,451 | €1,841,817 | -€72,635 | -3.8% |
| Amounts payable | 17/49 | €287,211 | €445,387 | +€158,177 | +55.1% |
| Amounts payable after more than one year | 17 | €14,393 | €14,393 | = | 0.0% |
| Advances received on contracts in progress | 176 | €14,393 | €14,393 | = | 0.0% |
| Amounts payable within one year | 42/48 | €272,812 | €430,994 | +€158,183 | +58.0% |
| Trade debts | 44 | €230,259 | €277,310 | +€47,051 | +20.4% |
| Suppliers | 440/4 | €230,259 | €277,310 | +€47,051 | +20.4% |
| Taxes, remuneration and social security | 45 | €42,426 | €153,684 | +€111,258 | +262% |
| Taxes | 450/3 | €21,385 | €133,014 | +€111,629 | +522% |
| Remuneration and social security | 454/9 | €21,041 | €20,671 | -€371 | -1.8% |
| Other amounts payable | 47/48 | €126 | - | -€126 | |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Remuneration, social security and pensions | 62 | €147,445 | €150,381 | +€2,936 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,658 | €907 | -€751 | -45.3% |
| Other operating charges | 640/8 | €1,699 | €32,762 | +€31,062 | +1,828% |
| Gross operating margin | 9900 | €642,687 | €133,025 | -€509,662 | -79.3% |
| Operating profit (loss) | 9901 | €491,885 | -€51,024 | -€542,909 | |
| Financial income | 75/76B | €11 | €0 | -€10 | -95.6% |
| Recurring financial income | 75 | €11 | €0 | -€10 | -95.6% |
| Financial charges | 65/66B | €11,624 | €12,421 | +€797 | +6.9% |
| Recurring financial charges | 65 | €11,624 | €12,421 | +€797 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €480,271 | -€63,445 | -€543,716 | |
| Income taxes | 67/77 | €19,502 | €9,190 | -€10,312 | -52.9% |
| Profit (loss) for the period | 9904 | €460,769 | -€72,635 | -€533,404 | |
| Profit (loss) for the period to be appropriated | 9905 | €460,769 | -€72,635 | -€533,404 |
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 16 October 2026 via checked.be.