LEVEL 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.
LEVEL DIAMONDS
Largest movements
- Receivables within one year +€266,581
up €266,581 (+27.7%), from €961,163 to €1.2m
of which Other amounts receivable: +€181,903
- Stocks and contracts -€255,354
down €255,354 (-25.2%), from €1.0m to €756,543
- Cash +€134,940
up €134,940 (+240.3%), from €56,156 to €191,096
mainly Net result for the year (+€715,335) and Stocks and contracts (+€255,354)
- Reserves +€485,076
up €485,076 (+30.8%), from €1.6m to €2.1m
of which Distributable reserves: +€486,936
- Trade debts -€373,457
down €373,457 (-92.0%), from €405,776 to €32,319
- Other debts +€44,467
up €44,467 (+8344.2%), from €533 to €45,000
- Gross operating margin +€520,639
up €520,639 (+271.0%), from €192,122 to €712,761
- Financial income +€28,422
up €28,422 (+83031.7%), from €34 to €28,456
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.
Cash bridge derived
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 | €2,034,145 | €2,183,249 | +€149,104 | +7.3% |
| Fixed assets | 21/28 | €4,929 | €7,866 | +€2,937 | +59.6% |
| Tangible fixed assets | 22/27 | €4,329 | €7,266 | +€2,937 | +67.9% |
| Plant, machinery and equipment | 23 | €4,329 | €1,188 | -€3,141 | -72.6% |
| Furniture and vehicles | 24 | - | €6,078 | +€6,078 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €2,029,216 | €2,175,383 | +€146,167 | +7.2% |
| Stocks and contracts in progress | 3 | €1,011,897 | €756,543 | -€255,354 | -25.2% |
| Stocks | 30/36 | €1,011,897 | €756,543 | -€255,354 | -25.2% |
| Amounts receivable within one year | 40/41 | €961,163 | €1,227,744 | +€266,581 | +27.7% |
| Trade receivables | 40 | €333,151 | €417,830 | +€84,679 | +25.4% |
| Other amounts receivable | 41 | €628,012 | €809,914 | +€181,903 | +29.0% |
| Cash at bank and in hand | 54/58 | €56,156 | €191,096 | +€134,940 | +240.3% |
| Total equity and liabilities | 10/49 | €2,034,145 | €2,183,249 | +€149,104 | +7.3% |
| Equity | 10/15 | €1,591,929 | €2,077,005 | +€485,076 | +30.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,573,329 | €2,058,405 | +€485,076 | +30.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,571,469 | €2,058,405 | +€486,936 | +31.0% |
| Amounts payable | 17/49 | €442,216 | €106,244 | -€335,972 | -76.0% |
| Amounts payable within one year | 42/48 | €442,216 | €106,244 | -€335,972 | -76.0% |
| Trade debts | 44 | €405,776 | €32,319 | -€373,457 | -92.0% |
| Suppliers | 440/4 | €405,776 | €32,319 | -€373,457 | -92.0% |
| Taxes, remuneration and social security | 45 | €35,908 | €28,925 | -€6,983 | -19.4% |
| Taxes | 450/3 | €35,908 | €28,925 | -€6,983 | -19.4% |
| Other amounts payable | 47/48 | €533 | €45,000 | +€44,467 | +8344.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,784 | €4,661 | -€124 | -2.6% |
| Other operating charges | 640/8 | €2,014 | €2,062 | +€48 | +2.4% |
| Gross operating margin | 9900 | €192,122 | €712,761 | +€520,639 | +271.0% |
| Operating profit (loss) | 9901 | €185,324 | €706,038 | +€520,714 | +281.0% |
| Financial income | 75/76B | €34 | €28,456 | +€28,422 | +83031.7% |
| Recurring financial income | 75 | €34 | €28,456 | +€28,422 | +83031.7% |
| Financial charges | 65/66B | €1,928 | €3,845 | +€1,916 | +99.4% |
| Recurring financial charges | 65 | €1,928 | €3,845 | +€1,916 | +99.4% |
| Profit (loss) for the period before taxes | 9903 | €183,430 | €730,650 | +€547,220 | +298.3% |
| Income taxes | 67/77 | €16,640 | €15,315 | -€1,325 | -8.0% |
| Profit (loss) for the period | 9904 | €166,790 | €715,335 | +€548,545 | +328.9% |
| Profit (loss) for the period to be appropriated | 9905 | €166,790 | €715,335 | +€548,545 | +328.9% |
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 9 October 2026 via checked.be.