UNIQUE COLOUR 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.
UNIQUE COLOUR GEMS
Largest movements
- Receivables within one year -€255,626
down €255,626 (-92.9%), from €275,078 to €19,453
of which Trade receivables: -€254,595
- Stocks and contracts +€49,956
up €49,956 (+6.4%), from €785,172 to €835,128
- Cash +€24,987
up €24,987 (+70.5%), from €35,440 to €60,428
mainly Receivables within one year (+€255,626) and Other debts (+€36,545)
- Trade debts -€245,572
down €245,572 (-97.5%), from €251,808 to €6,236
- Other debts +€36,545
up €36,545 (+5.8%), from €629,465 to €666,010
- Profit (loss) carried forward +€23,909
up €23,909 (+9.3%), from -€258,141 to -€234,232
- Gross operating margin +€71,172
up €71,172, from -€39,027 to €32,145
- Other operating charges -€71,044
down €71,044 (-98.2%), from €72,313 to €1,269
- Write-downs +€70,317
no longer reported in 2024 (was -€70,317)
- Financial income -€31,195
down €31,195 (-41.8%), from €74,660 to €43,465
- Financial charges +€7,507
up €7,507 (+17.5%), from €42,924 to €50,430
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,096,258 | €915,581 | -€180,676 | -16.5% |
| Fixed assets | 21/28 | €421 | €421 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €1,095,836 | €915,160 | -€180,676 | -16.5% |
| Stocks and contracts in progress | 3 | €785,172 | €835,128 | +€49,956 | +6.4% |
| Stocks | 30/36 | €785,172 | €835,128 | +€49,956 | +6.4% |
| Amounts receivable within one year | 40/41 | €275,078 | €19,453 | -€255,626 | -92.9% |
| Trade receivables | 40 | €273,449 | €18,854 | -€254,595 | -93.1% |
| Other amounts receivable | 41 | €1,629 | €599 | -€1,031 | -63.3% |
| Cash at bank and in hand | 54/58 | €35,440 | €60,428 | +€24,987 | +70.5% |
| Deferred charges and accrued income | 490/1 | €145 | €151 | +€6 | +4.2% |
| Total equity and liabilities | 10/49 | €1,096,258 | €915,581 | -€180,676 | -16.5% |
| Equity | 10/15 | -€170,198 | -€146,289 | +€23,909 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,343 | €69,343 | = | 0.0% |
| 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 | €67,483 | €67,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€258,141 | -€234,232 | +€23,909 | +9.3% |
| Amounts payable | 17/49 | €1,266,456 | €1,061,870 | -€204,585 | -16.2% |
| Amounts payable after more than one year | 17 | €365,091 | €370,186 | +€5,096 | +1.4% |
| Financial debts | 170/4 | €365,091 | €370,186 | +€5,096 | +1.4% |
| Amounts payable within one year | 42/48 | €901,365 | €691,468 | -€209,897 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €251,808 | €6,236 | -€245,572 | -97.5% |
| Suppliers | 440/4 | €251,808 | €6,236 | -€245,572 | -97.5% |
| Taxes, remuneration and social security | 45 | €8,092 | €7,221 | -€871 | -10.8% |
| Taxes | 450/3 | €8,092 | €7,221 | -€871 | -10.8% |
| Other amounts payable | 47/48 | €629,465 | €666,010 | +€36,545 | +5.8% |
| Accrued charges and deferred income | 492/3 | - | €216 | +€216 | |
| Non-recurring operating income | 76A | €1,078 | - | -€1,078 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,978 | - | -€4,978 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€70,317 | - | +€70,317 | |
| Other operating charges | 640/8 | €72,313 | €1,269 | -€71,044 | -98.2% |
| Gross operating margin | 9900 | -€39,027 | €32,145 | +€71,172 | |
| Operating profit (loss) | 9901 | -€46,001 | €30,875 | +€76,877 | |
| Financial income | 75/76B | €74,660 | €43,465 | -€31,195 | -41.8% |
| Recurring financial income | 75 | €74,660 | €43,465 | -€31,195 | -41.8% |
| Financial charges | 65/66B | €42,924 | €50,430 | +€7,507 | +17.5% |
| Recurring financial charges | 65 | €42,924 | €50,430 | +€7,507 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,265 | €23,910 | +€38,175 | |
| Income taxes | 67/77 | €7,220 | €1 | -€7,219 | -100.0% |
| Profit (loss) for the period | 9904 | -€21,485 | €23,909 | +€45,394 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,485 | €23,909 | +€45,394 |
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 14 October 2026 via checked.be.