UNIGLO: 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
UNIGLO
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2.2m
2023 · €1.5m+€710,595
Equity
€10.0m
2023 · €7.8m+€2.2m
Cash
€35,450
2023 · €219,826-€184,377
Balance sheet total
€20.7m
2023 · €14.7m+€6.0m
Largest movements
Assets
- Stocks and contracts +€4.3m
up €4.3m (+48.1%), from €9.0m to €13.3m
- Receivables within one year +€1.9m
up €1.9m (+44.2%), from €4.4m to €6.3m
of which Trade receivables: +€1.8m
Equity and liabilities
- Trade debts +€3.9m
up €3.9m (+81.9%), from €4.8m to €8.8m
- Reserves +€2.2m
up €2.2m (+29.4%), from €7.4m to €9.6m
Income statement
- Goods and materials +€999,000
up €999,000 (+5.5%), from €18.1m to €19.1m
of which Purchases: +€5.0m
- Turnover +€921,157
up €921,157 (+4.2%), from €22.0m to €22.9m
- Financial charges -€886,275
down €886,275 (-75.6%), from €1.2m to €286,318
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
€1.5m
Turnover
+€921,157
Other operating income
-€8,835
Goods and materials
-€999,000
Services and other goods
-€96,534
Staff costs
-€8,583
Depreciation
+€8,630
Other operating charges
+€2,025
Other operating items
-€1,713
Financial income
+€5,233
Financial charges
+€886,275
Taxes
+€1,940
Result 2024
€2.2m
Cash bridge derived
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
-€63,141
Investment
-€16,750
Financing
-€104,486
Cash 2023
€219,826
From operations (derived)
-€63,141
Net result for the year
+€2.2m
Depreciation
+€55,520
Stocks and contracts
-€4.3m
Receivables within one year
-€1.9m
Smaller working-capital items
-€5,079
Trade debts
+€3.9m
Accrued charges and deferred income
+€25,113
Investment (derived)
-€16,750
Investment in fixed assets (net)
-€16,750
Financing
-€104,486
Debts after one year
-€105,943
Current portion of long-term debt
+€1,457
Cash 2024
€35,450
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,710,679 | €20,748,284 | +€6.0m | +41.0% |
| Fixed assets | 21/28 | €1,049,448 | €1,010,678 | -€38,770 | -3.7% |
| Intangible fixed assets | 21 | €4,529 | €3,904 | -€625 | -13.8% |
| Tangible fixed assets | 22/27 | €1,044,074 | €1,006,129 | -€37,945 | -3.6% |
| Land and buildings | 22 | €998,016 | €957,082 | -€40,934 | -4.1% |
| Plant, machinery and equipment | 23 | €21,489 | €28,058 | +€6,569 | +30.6% |
| Furniture and vehicles | 24 | €24,569 | €20,989 | -€3,580 | -14.6% |
| Financial fixed assets | 28 | €845 | €645 | -€200 | -23.7% |
| Other financial fixed assets | 284/8 | €845 | €645 | -€200 | -23.7% |
| Amounts receivable and cash guarantees | 285/8 | €845 | €645 | -€200 | -23.7% |
| Current assets | 29/58 | €13,661,231 | €19,737,605 | +€6.1m | +44.5% |
| Stocks and contracts in progress | 3 | €8,970,845 | €13,287,142 | +€4.3m | +48.1% |
| Stocks | 30/36 | €8,970,845 | €13,287,142 | +€4.3m | +48.1% |
| Goods purchased for resale | 34 | €8,970,845 | €13,287,142 | +€4.3m | +48.1% |
| Amounts receivable within one year | 40/41 | €4,401,273 | €6,347,107 | +€1.9m | +44.2% |
| Trade receivables | 40 | €3,819,660 | €5,631,381 | +€1.8m | +47.4% |
| Other amounts receivable | 41 | €581,612 | €715,725 | +€134,113 | +23.1% |
| Cash at bank and in hand | 54/58 | €219,826 | €35,450 | -€184,377 | -83.9% |
| Deferred charges and accrued income | 490/1 | €69,288 | €67,907 | -€1,380 | -2.0% |
| Total equity and liabilities | 10/49 | €14,710,679 | €20,748,284 | +€6.0m | +41.0% |
| Equity | 10/15 | €7,807,829 | €9,986,139 | +€2.2m | +27.9% |
| Contributions | 10/11 | €405,460 | €405,460 | = | 0.0% |
| Reserves | 13 | €7,402,369 | €9,580,679 | +€2.2m | +29.4% |
| Distributable reserves | 133 | €7,402,369 | €9,580,679 | +€2.2m | +29.4% |
| Amounts payable | 17/49 | €6,902,850 | €10,762,145 | +€3.9m | +55.9% |
| Amounts payable after more than one year | 17 | €1,495,796 | €1,389,853 | -€105,943 | -7.1% |
| Financial debts | 170/4 | €1,495,796 | €1,389,853 | -€105,943 | -7.1% |
| Credit institutions | 173 | €398,787 | €354,418 | -€44,369 | -11.1% |
| Other loans | 174 | €1,097,009 | €1,035,435 | -€61,574 | -5.6% |
| Amounts payable within one year | 42/48 | €5,310,105 | €9,250,230 | +€3.9m | +74.2% |
| Current portion of amounts payable after more than one year | 42 | €42,911 | €44,369 | +€1,457 | +3.4% |
| Trade debts | 44 | €4,814,554 | €8,759,680 | +€3.9m | +81.9% |
| Suppliers | 440/4 | €4,814,554 | €8,759,680 | +€3.9m | +81.9% |
| Taxes, remuneration and social security | 45 | €92,075 | €85,616 | -€6,459 | -7.0% |
| Taxes | 450/3 | €42,322 | €41,038 | -€1,283 | -3.0% |
| Remuneration and social security | 454/9 | €49,753 | €44,577 | -€5,175 | -10.4% |
| Other amounts payable | 47/48 | €360,565 | €360,565 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €96,949 | €122,062 | +€25,113 | +25.9% |
| Operating income | 70/76A | €22,027,037 | €22,937,646 | +€910,609 | +4.1% |
| Turnover | 70 | €21,975,838 | €22,896,996 | +€921,157 | +4.2% |
| Other operating income | 74 | €49,486 | €40,651 | -€8,835 | -17.9% |
| Non-recurring operating income | 76A | €1,713 | - | -€1,713 | |
| Operating charges | 60/66A | €19,369,974 | €20,463,436 | +€1.1m | +5.6% |
| Goods for resale, raw materials and consumables | 60 | €18,101,577 | €19,100,577 | +€999,000 | +5.5% |
| Purchases | 600/8 | €18,423,867 | €23,416,875 | +€5.0m | +27.1% |
| Change in stocks: decrease (increase) | 609 | -€322,290 | -€4,316,297 | -€4.0m | -1239.3% |
| Services and other goods | 61 | €790,539 | €887,074 | +€96,534 | +12.2% |
| Remuneration, social security and pensions | 62 | €399,653 | €408,236 | +€8,583 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,151 | €55,520 | -€8,630 | -13.5% |
| Other operating charges | 640/8 | €14,053 | €12,028 | -€2,025 | -14.4% |
| Operating profit (loss) | 9901 | €2,657,063 | €2,474,210 | -€182,853 | -6.9% |
| Financial income | 75/76B | €20,711 | €25,944 | +€5,233 | +25.3% |
| Recurring financial income | 75 | €20,711 | €25,944 | +€5,233 | +25.3% |
| Income from current assets | 751 | €20,673 | €25,846 | +€5,173 | +25.0% |
| Other financial income | 752/9 | €38 | €98 | +€60 | +158.0% |
| Financial charges | 65/66B | €1,172,594 | €286,318 | -€886,275 | -75.6% |
| Recurring financial charges | 65 | €1,172,594 | €286,318 | -€886,275 | -75.6% |
| Debt charges | 650 | €68,385 | €56,044 | -€12,340 | -18.0% |
| Other financial charges | 652/9 | €1,104,209 | €230,274 | -€873,935 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €1,505,180 | €2,213,835 | +€708,655 | +47.1% |
| Income taxes | 67/77 | €37,466 | €35,526 | -€1,940 | -5.2% |
| Taxes | 670/3 | €37,466 | €35,526 | -€1,940 | -5.2% |
| Profit (loss) for the period | 9904 | €1,467,714 | €2,178,310 | +€710,595 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,467,714 | €2,178,310 | +€710,595 | +48.4% |
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 9 October 2026 via checked.be.