SUNNEX: 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
SUNNEX
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
-€709,708
2023 · -€2.0m+€1.2m
Equity
€1.7m
2023 · €2.4m-€709,708
Cash
€35,776
2023 · €192,766-€156,990
Balance sheet total
€4.3m
2023 · €4.4m-€148,406
Largest movements
Assets
- Receivables within one year +€1.2m
up €1.2m (+92.3%), from €1.3m to €2.5m
of which Trade receivables: +€1.2m
- Stocks and contracts -€1.2m
down €1.2m (-46.2%), from €2.6m to €1.4m
- Cash -€156,990
down €156,990 (-81.4%), from €192,766 to €35,776
mainly Receivables within one year (-€1.2m) and Debts after one year (-€770,675)
Equity and liabilities
- Trade debts +€1.3m
up €1.3m (+328%), from €392,955 to €1.7m
- Debts after one year -€770,675
down €770,675 (-86.8%), from €887,671 to €116,997
- Profit (loss) carried forward -€709,708
down €709,708 (-36.2%), from -€2.0m to -€2.7m
Income statement
- Goods and materials -€10.1m
no longer reported in 2024 (was €10.1m)
of which Purchases: -€9.0m
- Turnover -€9.1m
no longer reported in 2024 (was €9.1m)
- Write-downs -€969,761
no longer reported in 2024 (was €969,761)
- Gross operating margin -€651,896
new in 2024: -€651,896
- Other operating income -€120,106
no longer reported in 2024 (was €120,106)
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
-€2.0m
Turnover
-€9.1m
Other operating income
-€120,106
Goods and materials
+€10.1m
Services and other goods
+€101,563
Staff costs
-€14,476
Depreciation
+€525
Write-downs
+€969,761
Other operating charges
-€535
Other operating items
-€651,896
Financial income
+€795
Financial charges
+€2,709
Taxes
+€5,597
Result 2024
-€709,708
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
+€613,109
Investment
€0
Financing
-€770,100
Cash 2023
€192,766
From operations (derived)
+€613,109
Net result for the year
-€709,708
Depreciation
+€10,125
Stocks and contracts
+€1.2m
Receivables within one year
-€1.2m
Smaller working-capital items
-€766
Trade debts
+€1.3m
Other debts
+€40,900
Financing
-€770,100
Debts after one year
-€770,675
Current portion of long-term debt
+€575
Cash 2024
€35,776
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,406,326 | €4,257,920 | -€148,406 | -3.4% |
| Fixed assets | 21/28 | €314,618 | €304,493 | -€10,125 | -3.2% |
| Tangible fixed assets | 22/27 | €314,618 | €304,493 | -€10,125 | -3.2% |
| Land and buildings | 22 | €305,250 | €297,526 | -€7,724 | -2.5% |
| Plant, machinery and equipment | 23 | €8,725 | €6,690 | -€2,035 | -23.3% |
| Furniture and vehicles | 24 | €643 | €277 | -€366 | -56.9% |
| Current assets | 29/58 | €4,091,709 | €3,953,427 | -€138,281 | -3.4% |
| Stocks and contracts in progress | 3 | €2,586,964 | €1,391,291 | -€1.2m | -46.2% |
| Stocks | 30/36 | €2,586,964 | €1,391,291 | -€1.2m | -46.2% |
| Goods purchased for resale | 34 | €2,586,964 | - | -€2.6m | |
| Amounts receivable within one year | 40/41 | €1,311,944 | €2,523,151 | +€1.2m | +92.3% |
| Trade receivables | 40 | €1,054,907 | €2,254,443 | +€1.2m | +114% |
| Other amounts receivable | 41 | €257,036 | €268,707 | +€11,671 | +4.5% |
| Cash at bank and in hand | 54/58 | €192,766 | €35,776 | -€156,990 | -81.4% |
| Deferred charges and accrued income | 490/1 | €35 | €3,210 | +€3,175 | +9,071% |
| Total equity and liabilities | 10/49 | €4,406,326 | €4,257,920 | -€148,406 | -3.4% |
| Equity | 10/15 | €2,413,190 | €1,703,482 | -€709,708 | -29.4% |
| Contributions | 10/11 | €3,492,016 | €3,492,016 | = | 0.0% |
| Reserves | 13 | €879,262 | €879,262 | = | 0.0% |
| Non-distributable reserves | 130/1 | €37,452 | - | -€37,452 | |
| Reserves not available under the articles | 1311 | €37,452 | - | -€37,452 | |
| Distributable reserves | 133 | €841,810 | €879,262 | +€37,452 | +4.4% |
| Profit (loss) carried forward | 14 | -€1,958,088 | -€2,667,796 | -€709,708 | -36.2% |
| Amounts payable | 17/49 | €1,993,136 | €2,554,438 | +€561,302 | +28.2% |
| Amounts payable after more than one year | 17 | €887,671 | €116,997 | -€770,675 | -86.8% |
| Financial debts | 170/4 | €887,671 | €116,997 | -€770,675 | -86.8% |
| Subordinated loans | 170 | €760,290 | - | -€760,290 | |
| Credit institutions | 173 | €127,382 | - | -€127,382 | |
| Amounts payable within one year | 42/48 | €1,104,966 | €2,437,252 | +€1.3m | +121% |
| Current portion of amounts payable after more than one year | 42 | €9,810 | €10,385 | +€575 | +5.9% |
| Trade debts | 44 | €392,955 | €1,681,048 | +€1.3m | +328% |
| Suppliers | 440/4 | €392,955 | €1,681,048 | +€1.3m | +328% |
| Taxes, remuneration and social security | 45 | €59,379 | €62,098 | +€2,719 | +4.6% |
| Taxes | 450/3 | €46,819 | €45,615 | -€1,203 | -2.6% |
| Remuneration and social security | 454/9 | €12,560 | €16,483 | +€3,922 | +31.2% |
| Other amounts payable | 47/48 | €642,822 | €683,722 | +€40,900 | +6.4% |
| Accrued charges and deferred income | 492/3 | €499 | €189 | -€310 | -62.1% |
| Operating income | 70/76A | €9,240,330 | - | -€9.2m | |
| Turnover | 70 | €9,120,224 | - | -€9.1m | |
| Other operating income | 74 | €120,106 | - | -€120,106 | |
| Operating charges | 60/66A | €11,164,849 | - | -€11.2m | |
| Goods for resale, raw materials and consumables | 60 | €10,074,666 | - | -€10.1m | |
| Purchases | 600/8 | €8,960,777 | - | -€9.0m | |
| Change in stocks: decrease (increase) | 609 | €1,113,889 | - | -€1.1m | |
| Services and other goods | 61 | €101,563 | - | -€101,563 | |
| Remuneration, social security and pensions | 62 | - | €14,476 | +€14,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,650 | €10,125 | -€525 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €969,761 | - | -€969,761 | |
| Other operating charges | 640/8 | €8,208 | €8,743 | +€535 | +6.5% |
| Gross operating margin | 9900 | - | -€651,896 | -€651,896 | |
| Operating profit (loss) | 9901 | -€1,924,519 | -€685,240 | +€1.2m | +64.4% |
| Financial income | 75/76B | €14,140 | €14,935 | +€795 | +5.6% |
| Recurring financial income | 75 | €14,140 | €14,935 | +€795 | +5.6% |
| Other financial income | 752/9 | €14,140 | - | -€14,140 | |
| Financial charges | 65/66B | €24,500 | €21,791 | -€2,709 | -11.1% |
| Recurring financial charges | 65 | €24,500 | €21,791 | -€2,709 | -11.1% |
| Debt charges | 650 | €7,829 | - | -€7,829 | |
| Other financial charges | 652/9 | €16,671 | - | -€16,671 | |
| Profit (loss) for the period before taxes | 9903 | -€1,934,879 | -€692,096 | +€1.2m | +64.2% |
| Income taxes | 67/77 | €23,210 | €17,612 | -€5,597 | -24.1% |
| Taxes | 670/3 | €23,320 | - | -€23,320 | |
| Tax adjustments and reversals of tax provisions | 77 | €110 | - | -€110 | |
| Profit (loss) for the period | 9904 | -€1,958,088 | -€709,708 | +€1.2m | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,958,088 | -€709,708 | +€1.2m | +63.8% |
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 22 October 2026 via checked.be.