Raina Diam: 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.
Raina Diam
Largest movements
- Stocks and contracts +€182,767
up €182,767 (+26.3%), from €696,000 to €878,766
- Cash -€78,392
down €78,392 (-91.1%), from €86,042 to €7,650
mainly Stocks and contracts (-€182,767) and Tax, wage and social debts (-€20,324)
- Receivables within one year -€75,670
down €75,670 (-78.5%), from €96,362 to €20,692
of which Trade receivables: -€75,746
- Other debts +€33,990
up €33,990 (+18.2%), from €186,752 to €220,742
- Tax, wage and social debts -€20,324
down €20,324 (-91.6%), from €22,199 to €1,875
of which Remuneration and social security: -€20,699
- Profit (loss) carried forward +€16,750
up €16,750 (+7.9%), from €213,320 to €230,070
- Turnover +€337,991
new in 2024: €337,991
- Purchases and services +€279,511
new in 2024: €279,511
- Gross operating margin +€55,686
up €55,686 (+1,993%), from €2,794 to €58,480
- Other operating charges +€38,010
up €38,010 (+2,397%), from €1,586 to €39,596
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 | €880,679 | €910,568 | +€29,888 | +3.4% |
| Fixed assets | 21/28 | €2,275 | €3,329 | +€1,054 | +46.3% |
| Tangible fixed assets | 22/27 | - | €1,054 | +€1,054 | |
| Plant, machinery and equipment | 23 | - | €1,054 | +€1,054 | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Financial fixed assets | 28 | €2,275 | €2,275 | = | 0.0% |
| Current assets | 29/58 | €878,404 | €907,239 | +€28,835 | +3.3% |
| Stocks and contracts in progress | 3 | €696,000 | €878,766 | +€182,767 | +26.3% |
| Stocks | 30/36 | €696,000 | €878,766 | +€182,767 | +26.3% |
| Amounts receivable within one year | 40/41 | €96,362 | €20,692 | -€75,670 | -78.5% |
| Trade receivables | 40 | €96,228 | €20,482 | -€75,746 | -78.7% |
| Other amounts receivable | 41 | €134 | €210 | +€76 | +56.5% |
| Cash at bank and in hand | 54/58 | €86,042 | €7,650 | -€78,392 | -91.1% |
| Deferred charges and accrued income | 490/1 | - | €130 | +€130 | |
| Total equity and liabilities | 10/49 | €880,679 | €910,568 | +€29,888 | +3.4% |
| Equity | 10/15 | €667,699 | €684,449 | +€16,750 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €435,779 | €435,779 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €433,919 | €433,919 | = | 0.0% |
| Profit (loss) carried forward | 14 | €213,320 | €230,070 | +€16,750 | +7.9% |
| Amounts payable | 17/49 | €212,981 | €226,119 | +€13,138 | +6.2% |
| Amounts payable within one year | 42/48 | €212,981 | €226,119 | +€13,138 | +6.2% |
| Trade debts | 44 | €4,030 | €3,502 | -€528 | -13.1% |
| Suppliers | 440/4 | €4,030 | €3,502 | -€528 | -13.1% |
| Taxes, remuneration and social security | 45 | €22,199 | €1,875 | -€20,324 | -91.6% |
| Taxes | 450/3 | €1,500 | €1,875 | +€375 | +25.0% |
| Remuneration and social security | 454/9 | €20,699 | - | -€20,699 | |
| Other amounts payable | 47/48 | €186,752 | €220,742 | +€33,990 | +18.2% |
| Turnover | 70 | - | €337,991 | +€337,991 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €279,511 | +€279,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €102 | +€102 | |
| Other operating charges | 640/8 | €1,586 | €39,596 | +€38,010 | +2,397% |
| Gross operating margin | 9900 | €2,794 | €58,480 | +€55,686 | +1,993% |
| Operating profit (loss) | 9901 | €1,208 | €18,782 | +€17,574 | +1,454% |
| Financial income | 75/76B | - | €65 | +€65 | |
| Recurring financial income | 75 | - | €65 | +€65 | |
| Financial charges | 65/66B | €1,247 | €1,618 | +€371 | +29.7% |
| Recurring financial charges | 65 | €1,247 | €1,618 | +€371 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | -€39 | €17,230 | +€17,269 | |
| Income taxes | 67/77 | €891 | €479 | -€412 | -46.2% |
| Profit (loss) for the period | 9904 | -€930 | €16,750 | +€17,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€930 | €16,750 | +€17,681 |
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 14 October 2026 via checked.be.