SABIL DIAMONDS: what changed
Two fiscal 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.
SABIL DIAMONDS
Largest movements
- Receivables within one year -€1,400
down €1,400 (-1.8%), from €76,403 to €75,003
of which Other amounts receivable: -€1,400
- Profit (loss) carried forward -€1,630
down €1,630 (-40.1%), from -€4,070 to -€5,701
- Gross operating margin +€3,247
up €3,247 (+45.0%), from -€7,223 to -€3,976
- Financial income -€2,456
down €2,456 (-41.7%), from €5,884 to €3,428
- Financial charges -€559
down €559 (-49.1%), from €1,138 to €579
- Other operating charges -€167
down €167 (-25.0%), from €671 to €503
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.
Cash bridge derived
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 | €78,385 | €77,003 | -€1,382 | -1.8% |
| Current assets | 29/58 | €78,385 | €77,003 | -€1,382 | -1.8% |
| Amounts receivable within one year | 40/41 | €76,403 | €75,003 | -€1,400 | -1.8% |
| Trade receivables | 40 | €18,630 | €18,630 | = | 0.0% |
| Other amounts receivable | 41 | €57,773 | €56,374 | -€1,400 | -2.4% |
| Cash at bank and in hand | 54/58 | €1,982 | €2,000 | +€17 | +0.9% |
| Total equity and liabilities | 10/49 | €78,385 | €77,003 | -€1,382 | -1.8% |
| Equity | 10/15 | €61,248 | €59,618 | -€1,630 | -2.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €3,318 | €3,318 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,318 | €3,318 | = | 0.0% |
| Legal reserve | 130 | €3,318 | €3,318 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,070 | -€5,701 | -€1,630 | -40.1% |
| Amounts payable | 17/49 | €17,138 | €17,385 | +€248 | +1.4% |
| Amounts payable within one year | 42/48 | €17,138 | €17,385 | +€248 | +1.4% |
| Trade debts | 44 | €16,484 | €16,732 | +€248 | +1.5% |
| Suppliers | 440/4 | €16,484 | €16,732 | +€248 | +1.5% |
| Taxes, remuneration and social security | 45 | €653 | €653 | = | 0.0% |
| Taxes | 450/3 | €653 | €653 | = | 0.0% |
| Other operating charges | 640/8 | €671 | €503 | -€167 | -25.0% |
| Gross operating margin | 9900 | -€7,223 | -€3,976 | +€3,247 | +45.0% |
| Operating profit (loss) | 9901 | -€7,893 | -€4,479 | +€3,414 | +43.3% |
| Financial income | 75/76B | €5,884 | €3,428 | -€2,456 | -41.7% |
| Recurring financial income | 75 | €5,884 | €3,428 | -€2,456 | -41.7% |
| Financial charges | 65/66B | €1,138 | €579 | -€559 | -49.1% |
| Recurring financial charges | 65 | €1,138 | €579 | -€559 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,147 | -€1,630 | +€1,517 | +48.2% |
| Profit (loss) for the period | 9904 | -€3,147 | -€1,630 | +€1,517 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,147 | -€1,630 | +€1,517 | +48.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.