SHOSHANA 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.
SHOSHANA DIAM
Largest movements
- Stocks and contracts +€65,691
up €65,691 (+6.4%), from €1.0m to €1.1m
- Receivables within one year +€37,294
up €37,294 (+6.4%), from €586,842 to €624,135
of which Trade receivables: +€31,170
- Trade debts +€98,294
up €98,294 (+6.2%), from €1.6m to €1.7m
- Gross operating margin -€4,333
down €4,333 (-55.0%), from -€7,876 to -€12,209
- Other operating charges -€3,785
down €3,785 (-76.7%), from €4,934 to €1,149
- Financial income +€952
up €952 (+17.7%), from €5,394 to €6,346
- Financial charges +€197
up €197 (+334%), from €59 to €255
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 | €1,638,598 | €1,729,624 | +€91,026 | +5.6% |
| Current assets | 29/58 | €1,638,598 | €1,729,624 | +€91,026 | +5.6% |
| Stocks and contracts in progress | 3 | €1,032,466 | €1,098,156 | +€65,691 | +6.4% |
| Stocks | 30/36 | €1,032,466 | €1,098,156 | +€65,691 | +6.4% |
| Amounts receivable within one year | 40/41 | €586,842 | €624,135 | +€37,294 | +6.4% |
| Trade receivables | 40 | €490,264 | €521,435 | +€31,170 | +6.4% |
| Other amounts receivable | 41 | €96,578 | €102,701 | +€6,123 | +6.3% |
| Cash at bank and in hand | 54/58 | €19,291 | €7,332 | -€11,959 | -62.0% |
| Total equity and liabilities | 10/49 | €1,638,598 | €1,729,624 | +€91,026 | +5.6% |
| Equity | 10/15 | -€34,608 | -€41,876 | -€7,268 | -21.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,997 | €3,997 | = | 0.0% |
| Distributable reserves | 133 | €3,997 | €3,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,205 | -€64,473 | -€7,268 | -12.7% |
| Amounts payable | 17/49 | €1,673,207 | €1,771,501 | +€98,294 | +5.9% |
| Amounts payable within one year | 42/48 | €1,673,207 | €1,771,501 | +€98,294 | +5.9% |
| Trade debts | 44 | €1,572,753 | €1,671,047 | +€98,294 | +6.2% |
| Suppliers | 440/4 | €1,572,753 | €1,671,047 | +€98,294 | +6.2% |
| Other amounts payable | 47/48 | €100,454 | €100,454 | = | 0.0% |
| Other operating charges | 640/8 | €4,934 | €1,149 | -€3,785 | -76.7% |
| Gross operating margin | 9900 | -€7,876 | -€12,209 | -€4,333 | -55.0% |
| Operating profit (loss) | 9901 | -€12,810 | -€13,359 | -€548 | -4.3% |
| Financial income | 75/76B | €5,394 | €6,346 | +€952 | +17.7% |
| Recurring financial income | 75 | €5,394 | €6,346 | +€952 | +17.7% |
| Financial charges | 65/66B | €59 | €255 | +€197 | +334% |
| Recurring financial charges | 65 | €59 | €255 | +€197 | +334% |
| Profit (loss) for the period before taxes | 9903 | -€7,475 | -€7,268 | +€207 | +2.8% |
| Income taxes | 67/77 | -€2 | - | +€2 | |
| Profit (loss) for the period | 9904 | -€7,473 | -€7,268 | +€205 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,473 | -€7,268 | +€205 | +2.7% |
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 28 October 2026 via checked.be.