STARLIGHT: 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
STARLIGHT
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€10,319
2024 · -€861,572+€871,891
Equity
€1.2m
2024 · €1.2m+€10,319
Cash
€12,118
2024 · €8,698+€3,421
Balance sheet total
€2.4m
2024 · €3.1m-€694,318
Largest movements
Assets
- Stocks and contracts -€1.2m
down €1.2m (-46.9%), from €2.6m to €1.4m
- Receivables within one year +€526,758
up €526,758 (+124%), from €424,557 to €951,315
of which Trade receivables: +€526,142
Equity and liabilities
- Trade debts -€698,146
down €698,146 (-38.9%), from €1.8m to €1.1m
Income statement
- Gross operating margin +€875,916
up €875,916, from -€841,604 to €34,312
From the 2024 result to the 2025 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 2024
-€861,572
Gross operating margin
+€875,916
Other operating charges
-€15
Financial income
-€73
Financial charges
+€95
Taxes
-€4,032
Result 2025
€10,319
raises the resultlowers the result
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€3,421
Investment
€0
Financing
€0
Cash 2024
€8,698
From operations (derived)
+€3,421
Net result for the year
+€10,319
Smaller working-capital items
+€611
Stocks and contracts
+€1.2m
Receivables within one year
-€526,758
Deferred charges and accrued income
+€4,054
Trade debts
-€698,146
Tax, wage and social debts
-€6,412
Cash 2025
€12,118
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,068,176 | €2,373,858 | -€694,318 | -22.6% |
| Fixed assets | 21/28 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €3,066,176 | €2,371,858 | -€694,318 | -22.6% |
| Amounts receivable after more than one year | 29 | €25,965 | €25,274 | -€691 | -2.7% |
| Other amounts receivable | 291 | €25,965 | €25,274 | -€691 | -2.7% |
| Stocks and contracts in progress | 3 | €2,602,739 | €1,382,987 | -€1.2m | -46.9% |
| Stocks | 30/36 | €2,602,739 | €1,382,987 | -€1.2m | -46.9% |
| Amounts receivable within one year | 40/41 | €424,557 | €951,315 | +€526,758 | +124% |
| Trade receivables | 40 | €419,732 | €945,874 | +€526,142 | +125% |
| Other amounts receivable | 41 | €4,825 | €5,441 | +€616 | +12.8% |
| Cash at bank and in hand | 54/58 | €8,698 | €12,118 | +€3,421 | +39.3% |
| Deferred charges and accrued income | 490/1 | €4,217 | €163 | -€4,054 | -96.1% |
| Total equity and liabilities | 10/49 | €3,068,176 | €2,373,858 | -€694,318 | -22.6% |
| Equity | 10/15 | €1,225,451 | €1,235,770 | +€10,319 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,454,948 | €2,454,948 | = | 0.0% |
| Distributable reserves | 133 | €2,454,948 | €2,454,948 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,248,097 | -€1,237,778 | +€10,319 | +0.8% |
| Amounts payable | 17/49 | €1,842,726 | €1,138,088 | -€704,638 | -38.2% |
| Amounts payable within one year | 42/48 | €1,842,695 | €1,137,987 | -€704,708 | -38.2% |
| Trade debts | 44 | €1,793,522 | €1,095,377 | -€698,146 | -38.9% |
| Suppliers | 440/4 | €1,793,522 | €1,095,377 | -€698,146 | -38.9% |
| Taxes, remuneration and social security | 45 | €46,074 | €39,662 | -€6,412 | -13.9% |
| Taxes | 450/3 | €31,074 | €11,662 | -€19,412 | -62.5% |
| Remuneration and social security | 454/9 | €15,000 | €28,000 | +€13,000 | +86.7% |
| Other amounts payable | 47/48 | €3,099 | €2,949 | -€150 | -4.8% |
| Accrued charges and deferred income | 492/3 | €30 | €101 | +€71 | +233% |
| Other operating charges | 640/8 | €1,298 | €1,313 | +€15 | +1.2% |
| Gross operating margin | 9900 | -€841,604 | €34,312 | +€875,916 | |
| Operating profit (loss) | 9901 | -€842,902 | €32,999 | +€875,900 | |
| Financial income | 75/76B | €323 | €249 | -€73 | -22.7% |
| Recurring financial income | 75 | €323 | €249 | -€73 | -22.7% |
| Financial charges | 65/66B | €11,414 | €11,319 | -€95 | -0.8% |
| Recurring financial charges | 65 | €11,414 | €11,319 | -€95 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€853,993 | €21,930 | +€875,922 | |
| Income taxes | 67/77 | €7,579 | €11,611 | +€4,032 | +53.2% |
| Profit (loss) for the period | 9904 | -€861,572 | €10,319 | +€871,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€861,572 | €10,319 | +€871,891 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.