SUJAY GEMS: 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.
SUJAY GEMS
Largest movements
- Stocks and contracts -€945,646
down €945,646 (-40.0%), from €2.4m to €1.4m
- Receivables within one year -€346,084
down €346,084 (-10.2%), from €3.4m to €3.1m
of which Trade receivables: -€398,329
- Trade debts -€733,312
down €733,312 (-11.5%), from €6.4m to €5.7m
- Profit (loss) carried forward -€608,364
down €608,364 (-77.0%), from -€790,256 to -€1.4m
- Gross operating margin -€970,000
down €970,000, from €17,523 to -€952,477
- Financial income +€342,976
up €342,976 (+12,765%), from €2,687 to €345,663
- Financial charges -€176,543
down €176,543 (-99.9%), from €176,711 to €169
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,823,197 | €4,481,520 | -€1.3m | -23.0% |
| Fixed assets | 21/28 | €1,093 | €983 | -€111 | -10.1% |
| Tangible fixed assets | 22/27 | €543 | €433 | -€111 | -20.4% |
| Plant, machinery and equipment | 23 | €543 | €433 | -€111 | -20.4% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €5,822,103 | €4,480,538 | -€1.3m | -23.0% |
| Stocks and contracts in progress | 3 | €2,364,114 | €1,418,469 | -€945,646 | -40.0% |
| Stocks | 30/36 | €2,364,114 | €1,418,469 | -€945,646 | -40.0% |
| Amounts receivable within one year | 40/41 | €3,396,605 | €3,050,521 | -€346,084 | -10.2% |
| Trade receivables | 40 | €3,395,834 | €2,997,505 | -€398,329 | -11.7% |
| Other amounts receivable | 41 | €770 | €53,016 | +€52,245 | +6,781% |
| Cash at bank and in hand | 54/58 | €25,717 | €10,902 | -€14,815 | -57.6% |
| Deferred charges and accrued income | 490/1 | €35,668 | €646 | -€35,021 | -98.2% |
| Total equity and liabilities | 10/49 | €5,823,197 | €4,481,520 | -€1.3m | -23.0% |
| Equity | 10/15 | -€697,599 | -€1,305,963 | -€608,364 | -87.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,065 | €74,065 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €72,206 | €72,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€790,256 | -€1,398,620 | -€608,364 | -77.0% |
| Amounts payable | 17/49 | €6,520,795 | €5,787,483 | -€733,312 | -11.2% |
| Amounts payable within one year | 42/48 | €6,520,795 | €5,787,483 | -€733,312 | -11.2% |
| Trade debts | 44 | €6,399,470 | €5,666,158 | -€733,312 | -11.5% |
| Suppliers | 440/4 | €6,399,470 | €5,666,158 | -€733,312 | -11.5% |
| Advances received on contracts in progress | 46 | €89,000 | €89,000 | = | 0.0% |
| Other amounts payable | 47/48 | €32,325 | €32,325 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10 | €111 | +€101 | +1,044% |
| Other operating charges | 640/8 | €1,333 | €1,118 | -€215 | -16.1% |
| Gross operating margin | 9900 | €17,523 | -€952,477 | -€970,000 | |
| Operating profit (loss) | 9901 | €16,180 | -€953,706 | -€969,887 | |
| Financial income | 75/76B | €2,687 | €345,663 | +€342,976 | +12,765% |
| Recurring financial income | 75 | €2,687 | €345,663 | +€342,976 | +12,765% |
| Financial charges | 65/66B | €176,711 | €169 | -€176,543 | -99.9% |
| Recurring financial charges | 65 | €176,711 | €169 | -€176,543 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€157,844 | -€608,212 | -€450,368 | -285% |
| Income taxes | 67/77 | €192 | €152 | -€40 | -20.9% |
| Profit (loss) for the period | 9904 | -€158,036 | -€608,364 | -€450,328 | -285% |
| Profit (loss) for the period to be appropriated | 9905 | -€158,036 | -€608,364 | -€450,328 | -285% |
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 1 November 2026 via checked.be.