OPTIMUM 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.
OPTIMUM DIAMONDS
Largest movements
- Cash -€6,695
down €6,695 (-75.5%), from €8,863 to €2,168
mainly Tax, wage and social debts (-€94,281) and Net result for the year (-€38,901)
- Other debts +€98,965
up €98,965 (+76.4%), from €129,484 to €228,449
- Tax, wage and social debts -€94,281
down €94,281 (-87.3%), from €108,043 to €13,762
of which Remuneration and social security: -€94,158
- Profit (loss) carried forward -€38,901
down €38,901 (-20.0%), from -€194,176 to -€233,078
- Trade debts +€29,885
up €29,885 (+7.7%), from €387,096 to €416,981
- Financial charges +€29,741
up €29,741 (+3,417%), from €870 to €30,611
- Taxes -€10,104
down €10,104, from €10,101 to -€2
- Gross operating margin +€8,367
up €8,367 (+38.4%), from -€21,793 to -€13,426
- Financial income +€5,916
new in 2024: €5,916
- Other operating charges -€3,483
down €3,483 (-81.6%), from €4,266 to €783
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 | €624,354 | €618,730 | -€5,624 | -0.9% |
| Fixed assets | 21/28 | €4,500 | €4,500 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €619,854 | €614,230 | -€5,624 | -0.9% |
| Stocks and contracts in progress | 3 | €610,991 | €610,991 | = | 0.0% |
| Stocks | 30/36 | €610,991 | €610,991 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,071 | +€1,071 | |
| Other amounts receivable | 41 | - | €1,071 | +€1,071 | |
| Cash at bank and in hand | 54/58 | €8,863 | €2,168 | -€6,695 | -75.5% |
| Total equity and liabilities | 10/49 | €624,354 | €618,730 | -€5,624 | -0.9% |
| Equity | 10/15 | -€1,560 | -€40,462 | -€38,901 | -2,493% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,016 | €174,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,710 | €8,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,710 | €8,710 | = | 0.0% |
| Distributable reserves | 133 | €165,306 | €165,306 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€194,176 | -€233,078 | -€38,901 | -20.0% |
| Amounts payable | 17/49 | €625,914 | €659,192 | +€33,277 | +5.3% |
| Amounts payable within one year | 42/48 | €624,623 | €659,192 | +€34,569 | +5.5% |
| Trade debts | 44 | €387,096 | €416,981 | +€29,885 | +7.7% |
| Suppliers | 440/4 | €387,096 | €416,981 | +€29,885 | +7.7% |
| Taxes, remuneration and social security | 45 | €108,043 | €13,762 | -€94,281 | -87.3% |
| Taxes | 450/3 | €13,885 | €13,762 | -€123 | -0.9% |
| Remuneration and social security | 454/9 | €94,158 | - | -€94,158 | |
| Other amounts payable | 47/48 | €129,484 | €228,449 | +€98,965 | +76.4% |
| Accrued charges and deferred income | 492/3 | €1,291 | - | -€1,291 | |
| Other operating charges | 640/8 | €4,266 | €783 | -€3,483 | -81.6% |
| Gross operating margin | 9900 | -€21,793 | -€13,426 | +€8,367 | +38.4% |
| Operating profit (loss) | 9901 | -€26,060 | -€14,209 | +€11,850 | +45.5% |
| Financial income | 75/76B | - | €5,916 | +€5,916 | |
| Recurring financial income | 75 | - | €5,916 | +€5,916 | |
| Financial charges | 65/66B | €870 | €30,611 | +€29,741 | +3,417% |
| Recurring financial charges | 65 | €870 | €30,611 | +€29,741 | +3,417% |
| Profit (loss) for the period before taxes | 9903 | -€26,930 | -€38,904 | -€11,974 | -44.5% |
| Income taxes | 67/77 | €10,101 | -€2 | -€10,104 | |
| Profit (loss) for the period | 9904 | -€37,031 | -€38,901 | -€1,870 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,031 | -€38,901 | -€1,870 | -5.1% |
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 21 October 2026 via checked.be.