SCHREIBER DIAMONDS: 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.
SCHREIBER DIAMONDS
Largest movements
- Stocks and contracts -€69,877
down €69,877 (-33.4%), from €209,160 to €139,283
- Receivables within one year -€68,532
down €68,532 (-35.8%), from €191,369 to €122,837
of which Other amounts receivable: -€58,551
- Tangible fixed assets -€6,126
down €6,126 (-23.1%), from €26,502 to €20,376
of which Plant, machinery and equipment: -€4,846
- Trade debts -€389,125
down €389,125 (-93.3%), from €417,050 to €27,925
- Profit (loss) carried forward +€247,628
up €247,628 (+45.7%), from -€541,793 to -€294,166
- Gross operating margin +€250,010
up €250,010, from -€43,733 to €206,277
- Financial income +€45,751
up €45,751 (+213%), from €21,487 to €67,238
- Financial charges +€5,650
up €5,650 (+1,335%), from €423 to €6,073
- Taxes +€3,679
up €3,679 (+44.4%), from €8,293 to €11,972
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €427,941 | €283,181 | -€144,759 | -33.8% |
| Fixed assets | 21/28 | €26,502 | €20,376 | -€6,126 | -23.1% |
| Tangible fixed assets | 22/27 | €26,502 | €20,376 | -€6,126 | -23.1% |
| Plant, machinery and equipment | 23 | €17,384 | €12,539 | -€4,846 | -27.9% |
| Furniture and vehicles | 24 | €2,318 | €1,037 | -€1,281 | -55.3% |
| Other tangible fixed assets | 26 | €6,800 | €6,800 | = | 0.0% |
| Current assets | 29/58 | €401,439 | €262,806 | -€138,633 | -34.5% |
| Stocks and contracts in progress | 3 | €209,160 | €139,283 | -€69,877 | -33.4% |
| Stocks | 30/36 | €209,160 | €139,283 | -€69,877 | -33.4% |
| Amounts receivable within one year | 40/41 | €191,369 | €122,837 | -€68,532 | -35.8% |
| Trade receivables | 40 | €12,582 | €2,600 | -€9,982 | -79.3% |
| Other amounts receivable | 41 | €178,787 | €120,237 | -€58,551 | -32.7% |
| Cash at bank and in hand | 54/58 | €909 | €686 | -€223 | -24.5% |
| Total equity and liabilities | 10/49 | €427,941 | €283,181 | -€144,759 | -33.8% |
| Equity | 10/15 | -€26,133 | €221,495 | +€247,628 | |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €509,456 | €509,456 | = | 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 | €507,596 | €507,596 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€541,793 | -€294,166 | +€247,628 | +45.7% |
| Amounts payable | 17/49 | €454,074 | €61,686 | -€392,387 | -86.4% |
| Amounts payable within one year | 42/48 | €453,686 | €61,287 | -€392,400 | -86.5% |
| Trade debts | 44 | €417,050 | €27,925 | -€389,125 | -93.3% |
| Suppliers | 440/4 | €417,050 | €27,925 | -€389,125 | -93.3% |
| Taxes, remuneration and social security | 45 | €28,925 | €25,650 | -€3,275 | -11.3% |
| Taxes | 450/3 | €28,925 | €25,650 | -€3,275 | -11.3% |
| Other amounts payable | 47/48 | €7,711 | €7,711 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €163 | - | -€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,571 | €6,126 | -€445 | -6.8% |
| Other operating charges | 640/8 | €1,202 | €1,716 | +€514 | +42.8% |
| Gross operating margin | 9900 | -€43,733 | €206,277 | +€250,010 | |
| Operating profit (loss) | 9901 | -€51,669 | €198,435 | +€250,104 | |
| Financial income | 75/76B | €21,487 | €67,238 | +€45,751 | +213% |
| Recurring financial income | 75 | €21,487 | €67,238 | +€45,751 | +213% |
| Financial charges | 65/66B | €423 | €6,073 | +€5,650 | +1,335% |
| Recurring financial charges | 65 | €423 | €6,073 | +€5,650 | +1,335% |
| Profit (loss) for the period before taxes | 9903 | -€30,606 | €259,599 | +€290,205 | |
| Income taxes | 67/77 | €8,293 | €11,972 | +€3,679 | +44.4% |
| Profit (loss) for the period | 9904 | -€38,898 | €247,628 | +€286,526 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,898 | €247,628 | +€286,526 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.