SUN & MOON 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.
What changed
SUN & MOON GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€167,395
2023 · -€175,780+€343,175
Equity
€2.4m
2023 · €2.3m+€167,395
Cash
€94,303
2023 · €105,935-€11,632
Balance sheet total
€8.3m
2023 · €8.0m+€331,107
Largest movements
Assets
- Receivables within one year +€1.7m
up €1.7m (+182%), from €921,103 to €2.6m
of which Trade receivables: +€1.7m
- Stocks and contracts -€1.3m
down €1.3m (-19.8%), from €6.4m to €5.1m
Equity and liabilities
- Trade debts +€181,627
up €181,627 (+3.5%), from €5.1m to €5.3m
- Profit (loss) carried forward +€167,395
up €167,395 (+95.2%), from -€175,780 to -€8,385
Income statement
- Goods and materials -€6.1m
down €6.1m (-8.6%), from €71.0m to €64.9m
of which Purchases: -€11.1m
- Turnover -€5.7m
down €5.7m (-8.0%), from €71.9m to €66.2m
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
-€175,780
Turnover
-€5.7m
Other operating income
+€3,523
Goods and materials
+€6.1m
Services and other goods
-€113,660
Staff costs
-€16,884
Depreciation
+€1,860
Write-downs
-€37,961
Other operating charges
+€41,732
Other operating items
+€4,422
Financial income
+€2,696
Financial charges
-€1,171
Taxes
+€49,505
Result 2024
€167,395
raises the resultlowers the resultnot broken down further in the accounts
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
+€11,989
Investment
-€1,951
Financing
-€21,671
Cash 2023
€105,935
From operations (derived)
+€11,989
Net result for the year
+€167,395
Depreciation
+€61,703
Stocks and contracts
+€1.3m
Receivables within one year
-€1.7m
Smaller working-capital items
+€1,311
Trade debts
+€181,627
Tax, wage and social debts
+€4,209
Investment (derived)
-€1,951
Investment in fixed assets (net)
-€1,951
Financing
-€21,671
Debts after one year
-€22,518
Current portion of long-term debt
+€848
Cash 2024
€94,303
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,970,196 | €8,301,303 | +€331,107 | +4.2% |
| Fixed assets | 21/28 | €535,970 | €476,217 | -€59,753 | -11.1% |
| Tangible fixed assets | 22/27 | €535,970 | €476,217 | -€59,753 | -11.1% |
| Land and buildings | 22 | €307,528 | €286,037 | -€21,491 | -7.0% |
| Plant, machinery and equipment | 23 | €201,696 | €172,947 | -€28,749 | -14.3% |
| Furniture and vehicles | 24 | €26,746 | €17,233 | -€9,514 | -35.6% |
| Current assets | 29/58 | €7,434,226 | €7,825,086 | +€390,859 | +5.3% |
| Stocks and contracts in progress | 3 | €6,401,562 | €5,130,980 | -€1.3m | -19.8% |
| Stocks | 30/36 | €6,401,562 | €5,130,980 | -€1.3m | -19.8% |
| Goods purchased for resale | 34 | €6,401,562 | €5,130,980 | -€1.3m | -19.8% |
| Amounts receivable within one year | 40/41 | €921,103 | €2,595,941 | +€1.7m | +182% |
| Trade receivables | 40 | €659,927 | €2,313,432 | +€1.7m | +251% |
| Other amounts receivable | 41 | €261,175 | €282,510 | +€21,335 | +8.2% |
| Cash at bank and in hand | 54/58 | €105,935 | €94,303 | -€11,632 | -11.0% |
| Deferred charges and accrued income | 490/1 | €5,627 | €3,862 | -€1,765 | -31.4% |
| Total equity and liabilities | 10/49 | €7,970,196 | €8,301,303 | +€331,107 | +4.2% |
| Equity | 10/15 | €2,264,970 | €2,432,365 | +€167,395 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,434,550 | €2,434,550 | = | 0.0% |
| Distributable reserves | 133 | €2,434,550 | €2,434,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,780 | -€8,385 | +€167,395 | +95.2% |
| Amounts payable | 17/49 | €5,705,226 | €5,868,938 | +€163,712 | +2.9% |
| Amounts payable after more than one year | 17 | €201,094 | €178,575 | -€22,518 | -11.2% |
| Financial debts | 170/4 | €201,094 | €178,575 | -€22,518 | -11.2% |
| Credit institutions | 173 | €201,094 | €178,575 | -€22,518 | -11.2% |
| Amounts payable within one year | 42/48 | €5,502,494 | €5,689,178 | +€186,684 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €21,671 | €22,518 | +€848 | +3.9% |
| Trade debts | 44 | €5,136,196 | €5,317,823 | +€181,627 | +3.5% |
| Suppliers | 440/4 | €5,136,196 | €5,317,823 | +€181,627 | +3.5% |
| Taxes, remuneration and social security | 45 | €344,628 | €348,837 | +€4,209 | +1.2% |
| Taxes | 450/3 | €319,423 | €317,578 | -€1,845 | -0.6% |
| Remuneration and social security | 454/9 | €25,205 | €31,259 | +€6,055 | +24.0% |
| Accrued charges and deferred income | 492/3 | €1,638 | €1,184 | -€454 | -27.7% |
| Operating income | 70/76A | €71,915,111 | €66,204,198 | -€5.7m | -7.9% |
| Turnover | 70 | €71,914,140 | €66,195,282 | -€5.7m | -8.0% |
| Other operating income | 74 | €971 | €4,494 | +€3,523 | +363% |
| Non-recurring operating income | 76A | - | €4,422 | +€4,422 | |
| Operating charges | 60/66A | €71,892,561 | €65,889,503 | -€6.0m | -8.4% |
| Goods for resale, raw materials and consumables | 60 | €70,986,829 | €64,858,858 | -€6.1m | -8.6% |
| Purchases | 600/8 | €74,664,427 | €63,588,277 | -€11.1m | -14.8% |
| Change in stocks: decrease (increase) | 609 | -€3,677,598 | €1,270,582 | +€4.9m | |
| Services and other goods | 61 | €646,929 | €760,589 | +€113,660 | +17.6% |
| Remuneration, social security and pensions | 62 | €177,610 | €194,495 | +€16,884 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,564 | €61,703 | -€1,860 | -2.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€37,961 | - | +€37,961 | |
| Other operating charges | 640/8 | €55,590 | €13,858 | -€41,732 | -75.1% |
| Operating profit (loss) | 9901 | €22,550 | €314,695 | +€292,145 | +1,296% |
| Financial income | 75/76B | €13,085 | €15,781 | +€2,696 | +20.6% |
| Recurring financial income | 75 | €13,085 | €15,781 | +€2,696 | +20.6% |
| Other financial income | 752/9 | €13,085 | €15,781 | +€2,696 | +20.6% |
| Financial charges | 65/66B | €32,355 | €33,526 | +€1,171 | +3.6% |
| Recurring financial charges | 65 | €32,355 | €33,526 | +€1,171 | +3.6% |
| Debt charges | 650 | €8,759 | €8,865 | +€106 | +1.2% |
| Other financial charges | 652/9 | €23,596 | €24,661 | +€1,065 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €3,280 | €296,950 | +€293,670 | +8,954% |
| Income taxes | 67/77 | €179,060 | €129,555 | -€49,505 | -27.6% |
| Taxes | 670/3 | €179,060 | €129,555 | -€49,505 | -27.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€175,780 | €167,395 | +€343,175 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175,780 | €167,395 | +€343,175 |
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 17 October 2026 via checked.be.