S.R. DIAMOND: what changed
S.R. DIAMOND
Largest movements
- Receivables within one year -€357,036
down €357,036 (-17.2%), from €2.1m to €1.7m
of which Trade receivables: -€337,368
- Cash -€146,998
down €146,998 (-46.3%), from €317,818 to €170,820
mainly Current portion of long-term debt (-€419,260) and Stocks and contracts (-€113,711)
- Stocks and contracts +€113,711
up €113,711 (+3.2%), from €3.5m to €3.6m
- Current portion of long-term debt -€419,260
no longer reported in 2024 (was €419,260)
- Other debts -€101,574
down €101,574 (-7.1%), from €1.4m to €1.3m
- Trade debts +€94,037
up €94,037 (+12.1%), from €775,726 to €869,763
- Gross operating margin -€1.4m
down €1.4m (-94.3%), from €1.4m to €81,323
- Financial charges -€320,722
down €320,722 (-89.4%), from €358,812 to €38,090
- Financial income -€37,815
down €37,815 (-75.3%), from €50,225 to €12,410
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,924,563 | €5,534,241 | -€390,322 | -6.6% |
| Fixed assets | 21/28 | €967 | €967 | = | 0.0% |
| Financial fixed assets | 28 | €967 | €967 | = | 0.0% |
| Current assets | 29/58 | €5,923,597 | €5,533,274 | -€390,322 | -6.6% |
| Stocks and contracts in progress | 3 | €3,530,203 | €3,643,914 | +€113,711 | +3.2% |
| Stocks | 30/36 | €3,530,203 | €3,643,914 | +€113,711 | +3.2% |
| Amounts receivable within one year | 40/41 | €2,075,576 | €1,718,540 | -€357,036 | -17.2% |
| Trade receivables | 40 | €2,055,576 | €1,718,208 | -€337,368 | -16.4% |
| Other amounts receivable | 41 | €20,000 | €333 | -€19,667 | -98.3% |
| Cash at bank and in hand | 54/58 | €317,818 | €170,820 | -€146,998 | -46.3% |
| Total equity and liabilities | 10/49 | €5,924,563 | €5,534,241 | -€390,322 | -6.6% |
| Equity | 10/15 | €3,225,940 | €3,273,835 | +€47,895 | +1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €367,601 | €415,496 | +€47,895 | +13.0% |
| 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 | €365,741 | €413,636 | +€47,895 | +13.1% |
| Profit (loss) carried forward | 14 | €2,839,738 | €2,839,738 | = | 0.0% |
| Amounts payable | 17/49 | €2,698,624 | €2,260,407 | -€438,217 | -16.2% |
| Amounts payable within one year | 42/48 | €2,698,624 | €2,260,407 | -€438,217 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €419,260 | - | -€419,260 | |
| Trade debts | 44 | €775,726 | €869,763 | +€94,037 | +12.1% |
| Suppliers | 440/4 | €775,726 | €869,763 | +€94,037 | +12.1% |
| Taxes, remuneration and social security | 45 | €77,575 | €66,154 | -€11,421 | -14.7% |
| Taxes | 450/3 | €77,575 | €66,154 | -€11,421 | -14.7% |
| Other amounts payable | 47/48 | €1,426,063 | €1,324,489 | -€101,574 | -7.1% |
| Other operating charges | 640/8 | €962 | €611 | -€351 | -36.5% |
| Gross operating margin | 9900 | €1,434,726 | €81,323 | -€1.4m | -94.3% |
| Operating profit (loss) | 9901 | €1,433,764 | €80,712 | -€1.4m | -94.4% |
| Financial income | 75/76B | €50,225 | €12,410 | -€37,815 | -75.3% |
| Recurring financial income | 75 | €50,225 | €12,410 | -€37,815 | -75.3% |
| Financial charges | 65/66B | €358,812 | €38,090 | -€320,722 | -89.4% |
| Recurring financial charges | 65 | €358,812 | €38,090 | -€320,722 | -89.4% |
| Profit (loss) for the period before taxes | 9903 | €1,125,177 | €55,031 | -€1.1m | -95.1% |
| Income taxes | 67/77 | €15,694 | €7,136 | -€8,559 | -54.5% |
| Profit (loss) for the period | 9904 | €1,109,482 | €47,895 | -€1.1m | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,109,482 | €47,895 | -€1.1m | -95.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.