S. LANGER DIAMANT: 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.
S. LANGER DIAMANT
Largest movements
- Receivables within one year -€190,846
down €190,846 (-9.1%), from €2.1m to €1.9m
of which Trade receivables: -€192,364
- Trade debts -€228,988
down €228,988 (-78.9%), from €290,245 to €61,257
- Debts after one year +€204,053
up €204,053 (+6.4%), from €3.2m to €3.4m
- Profit (loss) carried forward -€171,025
down €171,025 (-10.4%), from -€1.6m to -€1.8m
- Financial income -€257,854
down €257,854 (-63.0%), from €409,129 to €151,275
- Gross operating margin +€62,696
up €62,696, from -€33,685 to €29,010
- Write-downs -€61,485
down €61,485 (-67.3%), from €91,300 to €29,814
- Financial charges -€30,671
down €30,671 (-8.7%), from €351,347 to €320,676
- Other operating charges +€819
new in 2024: €819
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 | €2,381,687 | €2,208,319 | -€173,368 | -7.3% |
| Fixed assets | 21/28 | €124 | €124 | = | 0.0% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €2,381,563 | €2,208,195 | -€173,368 | -7.3% |
| Stocks and contracts in progress | 3 | €259,773 | €276,301 | +€16,528 | +6.4% |
| Stocks | 30/36 | €259,773 | €276,301 | +€16,528 | +6.4% |
| Amounts receivable within one year | 40/41 | €2,096,956 | €1,906,110 | -€190,846 | -9.1% |
| Trade receivables | 40 | €2,015,628 | €1,823,264 | -€192,364 | -9.5% |
| Other amounts receivable | 41 | €81,328 | €82,847 | +€1,518 | +1.9% |
| Cash at bank and in hand | 54/58 | €24,833 | €25,784 | +€950 | +3.8% |
| Total equity and liabilities | 10/49 | €2,381,687 | €2,208,319 | -€173,368 | -7.3% |
| Equity | 10/15 | -€1,115,682 | -€1,286,707 | -€171,025 | -15.3% |
| Contributions | 10/11 | €99,200 | €99,200 | = | 0.0% |
| Reserves | 13 | €424,089 | €424,089 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,920 | €9,920 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,920 | €9,920 | = | 0.0% |
| Distributable reserves | 133 | €414,169 | €414,169 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,638,971 | -€1,809,996 | -€171,025 | -10.4% |
| Amounts payable | 17/49 | €3,497,369 | €3,495,026 | -€2,343 | -0.1% |
| Amounts payable after more than one year | 17 | €3,207,124 | €3,411,177 | +€204,053 | +6.4% |
| Financial debts | 170/4 | €3,207,124 | €3,411,177 | +€204,053 | +6.4% |
| Amounts payable within one year | 42/48 | €290,245 | €83,848 | -€206,397 | -71.1% |
| Trade debts | 44 | €290,245 | €61,257 | -€228,988 | -78.9% |
| Suppliers | 440/4 | €290,245 | €61,257 | -€228,988 | -78.9% |
| Other amounts payable | 47/48 | - | €22,592 | +€22,592 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €91,300 | €29,814 | -€61,485 | -67.3% |
| Other operating charges | 640/8 | - | €819 | +€819 | |
| Gross operating margin | 9900 | -€33,685 | €29,010 | +€62,696 | |
| Operating profit (loss) | 9901 | -€124,985 | -€1,623 | +€123,362 | +98.7% |
| Financial income | 75/76B | €409,129 | €151,275 | -€257,854 | -63.0% |
| Recurring financial income | 75 | €409,129 | €151,275 | -€257,854 | -63.0% |
| Financial charges | 65/66B | €351,347 | €320,676 | -€30,671 | -8.7% |
| Recurring financial charges | 65 | €351,347 | €320,676 | -€30,671 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | -€67,204 | -€171,025 | -€103,821 | -154% |
| Profit (loss) for the period | 9904 | -€67,204 | -€171,025 | -€103,821 | -154% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,204 | -€171,025 | -€103,821 | -154% |
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 29 October 2026 via checked.be.