SUPERSTONE DIAM: 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.
SUPERSTONE DIAM
Largest movements
- Receivables within one year -€941,956
down €941,956 (-24.6%), from €3.8m to €2.9m
of which Trade receivables: -€985,665
- Cash +€241,745
up €241,745 (+96.3%), from €250,974 to €492,719
mainly Net result for the year (+€1.1m) and Receivables within one year (+€941,956)
- Stocks and contracts -€177,040
down €177,040 (-4.6%), from €3.9m to €3.7m
- Trade debts -€1.7m
down €1.7m (-69.5%), from €2.4m to €744,251
- Profit (loss) carried forward +€929,782
up €929,782 (+21.3%), from €4.4m to €5.3m
- Other debts -€346,000
down €346,000 (-83.3%), from €415,532 to €69,532
- Reserves +€200,000
up €200,000 (+36.9%), from €542,229 to €742,229
of which Distributable reserves: +€200,000
- Gross operating margin -€576,082
down €576,082 (-30.8%), from €1.9m to €1.3m
- Taxes -€29,649
down €29,649 (-99.9%), from €29,666 to €17
- Financial income -€25,601
down €25,601 (-17.2%), from €149,041 to €123,440
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,043,069 | €7,142,482 | -€900,587 | -11.2% |
| Fixed assets | 21/28 | €104,369 | €81,033 | -€23,336 | -22.4% |
| Tangible fixed assets | 22/27 | €100,369 | €77,033 | -€23,336 | -23.3% |
| Land and buildings | 22 | €67,632 | €63,123 | -€4,509 | -6.7% |
| Plant, machinery and equipment | 23 | €1,240 | €629 | -€611 | -49.3% |
| Furniture and vehicles | 24 | €31,498 | €13,281 | -€18,217 | -57.8% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €7,938,700 | €7,061,449 | -€877,251 | -11.1% |
| Stocks and contracts in progress | 3 | €3,862,327 | €3,685,287 | -€177,040 | -4.6% |
| Stocks | 30/36 | €3,862,327 | €3,685,287 | -€177,040 | -4.6% |
| Amounts receivable within one year | 40/41 | €3,825,400 | €2,883,444 | -€941,956 | -24.6% |
| Trade receivables | 40 | €3,490,409 | €2,504,744 | -€985,665 | -28.2% |
| Other amounts receivable | 41 | €334,991 | €378,700 | +€43,709 | +13.0% |
| Cash at bank and in hand | 54/58 | €250,974 | €492,719 | +€241,745 | +96.3% |
| Total equity and liabilities | 10/49 | €8,043,069 | €7,142,482 | -€900,587 | -11.2% |
| Equity | 10/15 | €4,928,749 | €6,058,531 | +€1.1m | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €542,229 | €742,229 | +€200,000 | +36.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €540,369 | €740,369 | +€200,000 | +37.0% |
| Profit (loss) carried forward | 14 | €4,367,920 | €5,297,702 | +€929,782 | +21.3% |
| Amounts payable | 17/49 | €3,114,320 | €1,083,951 | -€2.0m | -65.2% |
| Amounts payable within one year | 42/48 | €3,102,125 | €1,055,595 | -€2.0m | -66.0% |
| Trade debts | 44 | €2,443,795 | €744,251 | -€1.7m | -69.5% |
| Suppliers | 440/4 | €2,443,795 | €744,251 | -€1.7m | -69.5% |
| Taxes, remuneration and social security | 45 | €242,798 | €241,812 | -€986 | -0.4% |
| Taxes | 450/3 | €242,798 | €241,812 | -€986 | -0.4% |
| Other amounts payable | 47/48 | €415,532 | €69,532 | -€346,000 | -83.3% |
| Accrued charges and deferred income | 492/3 | €12,195 | €28,357 | +€16,161 | +133% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,231 | €25,679 | +€449 | +1.8% |
| Other operating charges | 640/8 | €2,456 | €3,668 | +€1,212 | +49.3% |
| Gross operating margin | 9900 | €1,872,994 | €1,296,911 | -€576,082 | -30.8% |
| Operating profit (loss) | 9901 | €1,845,307 | €1,267,564 | -€577,743 | -31.3% |
| Financial income | 75/76B | €149,041 | €123,440 | -€25,601 | -17.2% |
| Recurring financial income | 75 | €149,041 | €123,440 | -€25,601 | -17.2% |
| Financial charges | 65/66B | €254,227 | €261,205 | +€6,978 | +2.7% |
| Recurring financial charges | 65 | €254,227 | €261,205 | +€6,978 | +2.7% |
| Non-recurring financial charges | 66B | €254,227 | €261,205 | +€6,978 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €1,740,121 | €1,129,799 | -€610,322 | -35.1% |
| Income taxes | 67/77 | €29,666 | €17 | -€29,649 | -99.9% |
| Profit (loss) for the period | 9904 | €1,710,455 | €1,129,782 | -€580,673 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,710,455 | €1,129,782 | -€580,673 | -33.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.