SL DIAMONDS: 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.
SL DIAMONDS
Largest movements
- Cash -€859,074
down €859,074 (-87.0%), from €987,711 to €128,636
mainly Stocks and contracts (-€636,821) and Trade debts (-€419,937)
- Stocks and contracts +€636,821
up €636,821 (+25.9%), from €2.5m to €3.1m
- Receivables within one year +€210,789
up €210,789 (+19.0%), from €1.1m to €1.3m
of which Trade receivables: +€171,885
- Debts after one year +€423,557
up €423,557 (+34.9%), from €1.2m to €1.6m
- Trade debts -€419,937
down €419,937 (-69.7%), from €602,679 to €182,742
- Gross operating margin -€27,008
down €27,008 (-31.6%), from €85,467 to €58,459
- Staff costs +€11,921
up €11,921 (+41.2%), from €28,928 to €40,849
- Taxes -€7,559
down €7,559 (-29.5%), from €25,580 to €18,021
- Financial income +€4,302
up €4,302 (+39.5%), from €10,894 to €15,196
- Other operating charges +€1,205
up €1,205 (+88.9%), from €1,356 to €2,561
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 | €4,608,187 | €4,594,448 | -€13,739 | -0.3% |
| Fixed assets | 21/28 | €54,275 | €52,000 | -€2,275 | -4.2% |
| Tangible fixed assets | 22/27 | €2,275 | - | -€2,275 | |
| Plant, machinery and equipment | 23 | €2,275 | - | -€2,275 | |
| Financial fixed assets | 28 | €52,000 | €52,000 | = | 0.0% |
| Current assets | 29/58 | €4,553,912 | €4,542,448 | -€11,464 | -0.3% |
| Stocks and contracts in progress | 3 | €2,454,990 | €3,091,811 | +€636,821 | +25.9% |
| Stocks | 30/36 | €2,454,990 | €3,091,811 | +€636,821 | +25.9% |
| Amounts receivable within one year | 40/41 | €1,111,212 | €1,322,001 | +€210,789 | +19.0% |
| Trade receivables | 40 | €892,342 | €1,064,227 | +€171,885 | +19.3% |
| Other amounts receivable | 41 | €218,870 | €257,774 | +€38,904 | +17.8% |
| Cash at bank and in hand | 54/58 | €987,711 | €128,636 | -€859,074 | -87.0% |
| Total equity and liabilities | 10/49 | €4,608,187 | €4,594,448 | -€13,739 | -0.3% |
| Equity | 10/15 | €2,649,413 | €2,656,147 | +€6,734 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,630,813 | €2,637,547 | +€6,734 | +0.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €2,628,953 | €2,637,547 | +€8,594 | +0.3% |
| Amounts payable | 17/49 | €1,958,774 | €1,938,301 | -€20,473 | -1.0% |
| Amounts payable after more than one year | 17 | €1,215,259 | €1,638,816 | +€423,557 | +34.9% |
| Financial debts | 170/4 | €1,215,259 | €1,638,816 | +€423,557 | +34.9% |
| Amounts payable within one year | 42/48 | €743,515 | €299,485 | -€444,030 | -59.7% |
| Trade debts | 44 | €602,679 | €182,742 | -€419,937 | -69.7% |
| Suppliers | 440/4 | €602,679 | €182,742 | -€419,937 | -69.7% |
| Taxes, remuneration and social security | 45 | €60,264 | €31,044 | -€29,220 | -48.5% |
| Taxes | 450/3 | €55,613 | €23,279 | -€32,334 | -58.1% |
| Remuneration and social security | 454/9 | €4,651 | €7,765 | +€3,115 | +67.0% |
| Other amounts payable | 47/48 | €80,572 | €85,699 | +€5,127 | +6.4% |
| Non-recurring operating income | 76A | €8,629 | €5,199 | -€3,430 | -39.7% |
| Remuneration, social security and pensions | 62 | €28,928 | €40,849 | +€11,921 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €2,275 | -€288 | -11.2% |
| Other operating charges | 640/8 | €1,356 | €2,561 | +€1,205 | +88.9% |
| Gross operating margin | 9900 | €85,467 | €58,459 | -€27,008 | -31.6% |
| Operating profit (loss) | 9901 | €52,619 | €12,773 | -€39,846 | -75.7% |
| Financial income | 75/76B | €10,894 | €15,196 | +€4,302 | +39.5% |
| Recurring financial income | 75 | €10,894 | €15,196 | +€4,302 | +39.5% |
| Financial charges | 65/66B | €2,315 | €3,214 | +€899 | +38.8% |
| Recurring financial charges | 65 | €2,315 | €3,214 | +€899 | +38.8% |
| Profit (loss) for the period before taxes | 9903 | €61,199 | €24,755 | -€36,443 | -59.5% |
| Income taxes | 67/77 | €25,580 | €18,021 | -€7,559 | -29.5% |
| Profit (loss) for the period | 9904 | €35,619 | €6,734 | -€28,885 | -81.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,619 | €6,734 | -€28,885 | -81.1% |
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 19 October 2026 via checked.be.