SIMPLY SPARKLING: 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.
What changed
SIMPLY SPARKLING
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€119,080
2023 · -€352,431+€233,351
Equity
€6.9m
2023 · €7.1m-€119,080
Cash
€1.6m
2023 · €303,659+€1.3m
Balance sheet total
€7.7m
2023 · €7.4m+€250,205
Largest movements
Assets
- Receivables within one year -€1.3m
down €1.3m (-33.2%), from €4.0m to €2.6m
of which Trade receivables: -€1.3m
- Cash +€1.3m
up €1.3m (+421%), from €303,659 to €1.6m
mainly Receivables within one year (+€1.3m) and Accrued charges and deferred income (+€224,262)
- Stocks and contracts +€211,575
up €211,575 (+6.8%), from €3.1m to €3.3m
Equity and liabilities
- Accrued charges and deferred income +€224,262
new in 2024: €224,262
- Trade debts +€130,893
up €130,893 (+131%), from €99,663 to €230,556
- Profit (loss) carried forward -€119,080
down €119,080 (-31.9%), from -€373,104 to -€492,183
Income statement
- Goods and materials -€6.3m
no longer reported in 2024 (was €6.3m)
of which Change in stocks: decrease (increase): -€5.1m
- Turnover -€6.1m
no longer reported in 2024 (was €6.1m)
- Services and other goods +€76,905
up €76,905 (+194%), from €39,643 to €116,549
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.
Result 2023
-€352,431
Turnover
-€6.1m
Other operating income
+€1,724
Goods and materials
+€6.3m
Services and other goods
-€76,905
Staff costs
+€195
Depreciation
-€704
Other operating charges
+€4,657
Financial income
+€1,570
Financial charges
-€2,413
Taxes
+€37,996
Result 2024
-€119,080
raises the resultlowers the result
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.
From operations
+€1.3m
Investment
-€5,600
Financing
€0
Cash 2023
€303,659
From operations (derived)
+€1.3m
Net result for the year
-€119,080
Depreciation
+€6,264
Receivables after one year
-€75,000
Stocks and contracts
-€211,575
Receivables within one year
+€1.3m
Trade debts
+€130,893
Tax, wage and social debts
+€1,009
Other debts
+€13,120
Accrued charges and deferred income
+€224,262
Investment (derived)
-€5,600
Investment in fixed assets (net)
-€5,600
Cash 2024
€1.6m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,413,672 | €7,663,877 | +€250,205 | +3.4% |
| Fixed assets | 21/28 | €17,964 | €17,299 | -€664 | -3.7% |
| Tangible fixed assets | 22/27 | €13,964 | €13,299 | -€664 | -4.8% |
| Plant, machinery and equipment | 23 | €173 | €4,463 | +€4,290 | +2,486% |
| Furniture and vehicles | 24 | €13,791 | €8,837 | -€4,954 | -35.9% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €4,000 | €4,000 | = | 0.0% |
| Shares | 284 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €7,395,708 | €7,646,577 | +€250,869 | +3.4% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Stocks and contracts in progress | 3 | €3,131,962 | €3,343,537 | +€211,575 | +6.8% |
| Stocks | 30/36 | €3,131,962 | €3,343,537 | +€211,575 | +6.8% |
| Goods purchased for resale | 34 | €3,131,962 | €3,343,537 | +€211,575 | +6.8% |
| Amounts receivable within one year | 40/41 | €3,960,088 | €2,645,959 | -€1.3m | -33.2% |
| Trade receivables | 40 | €3,957,171 | €2,622,786 | -€1.3m | -33.7% |
| Other amounts receivable | 41 | €2,917 | €23,173 | +€20,256 | +694% |
| Cash at bank and in hand | 54/58 | €303,659 | €1,582,082 | +€1.3m | +421% |
| Total equity and liabilities | 10/49 | €7,413,672 | €7,663,877 | +€250,205 | +3.4% |
| Equity | 10/15 | €7,068,966 | €6,949,886 | -€119,080 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,423,469 | €7,423,469 | = | 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 | €7,421,609 | €7,421,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€373,104 | -€492,183 | -€119,080 | -31.9% |
| Amounts payable | 17/49 | €344,706 | €713,991 | +€369,284 | +107% |
| Amounts payable within one year | 42/48 | €344,706 | €489,729 | +€145,023 | +42.1% |
| Trade debts | 44 | €99,663 | €230,556 | +€130,893 | +131% |
| Suppliers | 440/4 | €99,663 | €230,556 | +€130,893 | +131% |
| Taxes, remuneration and social security | 45 | €38,831 | €39,840 | +€1,009 | +2.6% |
| Taxes | 450/3 | €38,831 | €39,840 | +€1,009 | +2.6% |
| Other amounts payable | 47/48 | €206,213 | €219,333 | +€13,120 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €224,262 | +€224,262 | |
| Operating income | 70/76A | €6,080,670 | €5,680 | -€6.1m | -99.9% |
| Turnover | 70 | €6,076,713 | - | -€6.1m | |
| Other operating income | 74 | €3,956 | €5,680 | +€1,724 | +43.6% |
| Operating charges | 60/66A | €6,394,307 | €123,119 | -€6.3m | -98.1% |
| Goods for resale, raw materials and consumables | 60 | €6,343,946 | - | -€6.3m | |
| Purchases | 600/8 | €1,468,640 | €211,575 | -€1.3m | -85.6% |
| Change in stocks: decrease (increase) | 609 | €4,875,306 | -€211,575 | -€5.1m | |
| Services and other goods | 61 | €39,643 | €116,549 | +€76,905 | +194% |
| Remuneration, social security and pensions | 62 | €271 | €76 | -€195 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,560 | €6,264 | +€704 | +12.7% |
| Other operating charges | 640/8 | €4,887 | €231 | -€4,657 | -95.3% |
| Operating profit (loss) | 9901 | -€313,638 | -€117,439 | +€196,198 | +62.6% |
| Financial income | 75/76B | €985 | €2,554 | +€1,570 | +159% |
| Recurring financial income | 75 | €985 | €2,554 | +€1,570 | +159% |
| Other financial income | 752/9 | €985 | €2,554 | +€1,570 | +159% |
| Financial charges | 65/66B | €1,778 | €4,191 | +€2,413 | +136% |
| Recurring financial charges | 65 | €1,778 | €4,191 | +€2,413 | +136% |
| Other financial charges | 652/9 | €1,778 | €4,191 | +€2,413 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€314,431 | -€119,076 | +€195,355 | +62.1% |
| Income taxes | 67/77 | €38,000 | €4 | -€37,996 | -100.0% |
| Taxes | 670/3 | €38,000 | €4 | -€37,996 | -100.0% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€352,431 | -€119,080 | +€233,351 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€352,431 | -€119,080 | +€233,351 | +66.2% |
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 21 October 2026 via checked.be.