Fischler Diamonds: what changed
What changed
Fischler Diamonds
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€34,943
2023 · €16,391-€51,334
Equity
€58,447
2023 · €93,391-€34,944
Cash
€376,332
2023 · €289,583+€86,749
Balance sheet total
€3.3m
2023 · €13.8m-€10.5m
Largest movements
Assets
- Receivables within one year -€11.3m
down €11.3m (-96.2%), from €11.7m to €450,231
of which Trade receivables: -€11.3m
- Stocks and contracts +€721,796
up €721,796 (+65.0%), from €1.1m to €1.8m
Equity and liabilities
- Other debts -€10.3m
down €10.3m (-77.5%), from €13.3m to €3.0m
- Short-term financial debts -€142,219
no longer reported in 2024 (was €142,219)
Income statement
- Turnover -€10.0m
down €10.0m (-84.6%), from €11.8m to €1.8m
- Goods and materials -€9.7m
down €9.7m (-85.7%), from €11.4m to €1.6m
- Services and other goods -€198,042
down €198,042 (-56.9%), from €347,994 to €149,952
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€16,391
Turnover
-€10.0m
Other operating income
+€19,152
Goods and materials
+€9.7m
Services and other goods
+€198,042
Staff costs
+€41,256
Depreciation
+€734
Write-downs
-€45,410
Other operating charges
+€52,216
Financial income
-€94,572
Financial charges
+€23,282
Taxes
+€18,037
Result 2024
-€34,943
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€240,500
Investment
-€11,531
Financing
-€142,220
Cash 2023
€289,583
From operations (derived)
+€240,500
Net result for the year
-€34,943
Depreciation
+€31,551
Stocks and contracts
-€721,796
Receivables within one year
+€11.3m
Smaller working-capital items
+€3,829
Other debts
-€10.3m
Investment (derived)
-€11,531
Investment in fixed assets (net)
-€11,531
Financing
-€142,220
Short-term financial debts
-€142,219
Contributions, distributions and other
-€1
Cash 2024
€376,332
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,816,822 | €3,292,347 | -€10.5m | -76.2% |
| Fixed assets | 21/28 | €652,996 | €632,976 | -€20,020 | -3.1% |
| Tangible fixed assets | 22/27 | €632,982 | €607,400 | -€25,582 | -4.0% |
| Land and buildings | 22 | €630,217 | €601,435 | -€28,782 | -4.6% |
| Plant, machinery and equipment | 23 | €2,056 | €5,654 | +€3,598 | +175% |
| Furniture and vehicles | 24 | €709 | €311 | -€398 | -56.1% |
| Financial fixed assets | 28 | €20,014 | €25,576 | +€5,562 | +27.8% |
| Other financial fixed assets | 284/8 | €20,014 | €25,576 | +€5,562 | +27.8% |
| Amounts receivable and cash guarantees | 285/8 | €20,014 | €25,576 | +€5,562 | +27.8% |
| Current assets | 29/58 | €13,163,826 | €2,659,371 | -€10.5m | -79.8% |
| Stocks and contracts in progress | 3 | €1,109,983 | €1,831,779 | +€721,796 | +65.0% |
| Stocks | 30/36 | €1,109,983 | €1,831,779 | +€721,796 | +65.0% |
| Goods purchased for resale | 34 | €1,109,983 | €1,831,779 | +€721,796 | +65.0% |
| Amounts receivable within one year | 40/41 | €11,743,397 | €450,231 | -€11.3m | -96.2% |
| Trade receivables | 40 | €11,721,588 | €429,202 | -€11.3m | -96.3% |
| Other amounts receivable | 41 | €21,809 | €21,029 | -€780 | -3.6% |
| Cash at bank and in hand | 54/58 | €289,583 | €376,332 | +€86,749 | +30.0% |
| Deferred charges and accrued income | 490/1 | €20,863 | €1,029 | -€19,834 | -95.1% |
| Total equity and liabilities | 10/49 | €13,816,822 | €3,292,347 | -€10.5m | -76.2% |
| Equity | 10/15 | €93,391 | €58,447 | -€34,944 | -37.4% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €23,391 | €23,391 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €16,391 | €16,391 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€34,944 | -€34,944 | |
| Amounts payable | 17/49 | €13,723,431 | €3,233,900 | -€10.5m | -76.4% |
| Amounts payable within one year | 42/48 | €13,723,431 | €3,223,248 | -€10.5m | -76.5% |
| Financial debts | 43 | €142,219 | - | -€142,219 | |
| Credit institutions | 430/8 | €142,219 | - | -€142,219 | |
| Trade debts | 44 | €238,036 | €227,559 | -€10,477 | -4.4% |
| Suppliers | 440/4 | €238,036 | €227,559 | -€10,477 | -4.4% |
| Taxes, remuneration and social security | 45 | €18,774 | €2,594 | -€16,180 | -86.2% |
| Taxes | 450/3 | €10,493 | €2,594 | -€7,899 | -75.3% |
| Remuneration and social security | 454/9 | €8,281 | - | -€8,281 | |
| Other amounts payable | 47/48 | €13,324,402 | €2,993,095 | -€10.3m | -77.5% |
| Accrued charges and deferred income | 492/3 | - | €10,652 | +€10,652 | |
| Operating income | 70/76A | €11,830,861 | €1,838,298 | -€10.0m | -84.5% |
| Turnover | 70 | €11,829,600 | €1,817,885 | -€10.0m | -84.6% |
| Other operating income | 74 | €1,261 | €20,413 | +€19,152 | +1,519% |
| Operating charges | 60/66A | €11,852,296 | €1,857,814 | -€10.0m | -84.3% |
| Goods for resale, raw materials and consumables | 60 | €11,373,430 | €1,625,786 | -€9.7m | -85.7% |
| Change in stocks: decrease (increase) | 609 | €10,073,799 | -€721,796 | -€10.8m | |
| Services and other goods | 61 | €347,994 | €149,952 | -€198,042 | -56.9% |
| Remuneration, social security and pensions | 62 | €41,337 | €81 | -€41,256 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,285 | €31,551 | -€734 | -2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,035 | €39,375 | +€45,410 | |
| Other operating charges | 640/8 | €63,285 | €11,069 | -€52,216 | -82.5% |
| Operating profit (loss) | 9901 | -€21,435 | -€19,516 | +€1,919 | +9.0% |
| Recurring financial income | 75 | €97,600 | €3,028 | -€94,572 | -96.9% |
| Other financial income | 752/9 | €97,600 | €3,028 | -€94,572 | -96.9% |
| Financial charges | 65/66B | €39,867 | €16,585 | -€23,282 | -58.4% |
| Recurring financial charges | 65 | €39,867 | €16,585 | -€23,282 | -58.4% |
| Debt charges | 650 | - | €2,880 | +€2,880 | |
| Other financial charges | 652/9 | €39,867 | €13,705 | -€26,162 | -65.6% |
| Profit (loss) for the period before taxes | 9903 | €36,298 | -€33,073 | -€69,371 | |
| Income taxes | 67/77 | €19,907 | €1,870 | -€18,037 | -90.6% |
| Taxes | 670/3 | €19,907 | €1,870 | -€18,037 | -90.6% |
| Profit (loss) for the period | 9904 | €16,391 | -€34,943 | -€51,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,391 | -€34,943 | -€51,334 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.