PUT 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.
PUT DIAMONDS
Largest movements
- Tangible fixed assets -€15,889
down €15,889 (-93.0%), from €17,081 to €1,192
- Cash +€9,838
up €9,838 (+93.6%), from €10,507 to €20,345
- Receivables within one year -€699
down €699 (-25.2%), from €2,769 to €2,070
- Debts within one year -€4,147
down €4,147 (-22.2%), from €18,641 to €14,495
- Equity -€2,604
down €2,604 (-22.2%), from €11,717 to €9,112
of which Profit (loss) carried forward: -€2,604
- Depreciation +€8,753
new in 2022: €8,753
- Gross operating margin +€3,967
up €3,967 (+52.7%), from €7,522 to €11,489
- Other operating charges +€1,437
new in 2022: €1,437
- Taxes +€129
up €129 (+15.5%), from €833 to €962
From the 2020 result to the 2022 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,358 | €23,607 | -€6,751 | -22.2% |
| Fixed assets | 21/28 | €17,081 | €1,192 | -€15,889 | -93.0% |
| Tangible fixed assets | 22/27 | €17,081 | €1,192 | -€15,889 | -93.0% |
| Plant, machinery and equipment | 23 | - | €1,052 | +€1,052 | |
| Furniture and vehicles | 24 | - | €140 | +€140 | |
| Current assets | 29/58 | €13,277 | €22,415 | +€9,138 | +68.8% |
| Amounts receivable within one year | 40/41 | €2,769 | €2,070 | -€699 | -25.2% |
| Trade receivables | 40 | - | €1,181 | +€1,181 | |
| Other amounts receivable | 41 | - | €889 | +€889 | |
| Cash at bank and in hand | 54/58 | €10,507 | €20,345 | +€9,838 | +93.6% |
| Total equity and liabilities | 10/49 | €30,358 | €23,607 | -€6,751 | -22.2% |
| Equity | 10/15 | €11,717 | €9,112 | -€2,604 | -22.2% |
| Contributions | 10/11 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | -€3,283 | -€5,888 | -€2,604 | -79.3% |
| Amounts payable | 17/49 | €18,641 | €14,495 | -€4,147 | -22.2% |
| Amounts payable within one year | 42/48 | €18,641 | €14,495 | -€4,147 | -22.2% |
| Trade debts | 44 | €1,020 | €2,128 | +€1,107 | +108.5% |
| Suppliers | 440/4 | - | €2,128 | +€2,128 | |
| Taxes, remuneration and social security | 45 | - | €962 | +€962 | |
| Taxes | 450/3 | - | €962 | +€962 | |
| Other amounts payable | 47/48 | - | €11,405 | +€11,405 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,753 | +€8,753 | |
| Other operating charges | 640/8 | - | €1,437 | +€1,437 | |
| Gross operating margin | 9900 | €7,522 | €11,489 | +€3,967 | +52.7% |
| Operating profit (loss) | 9901 | -€1,060 | €1,300 | +€2,360 | |
| Financial charges | 65/66B | - | €88 | +€88 | |
| Recurring financial charges | 65 | €63 | €88 | +€25 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €2,818 | €1,212 | -€1,607 | -57.0% |
| Income taxes | 67/77 | €833 | €962 | +€129 | +15.5% |
| Profit (loss) for the period | 9904 | €1,986 | €250 | -€1,736 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,986 | €250 | -€1,736 | -87.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.