C.B. 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.
C.B. Diamonds
Largest movements
- Receivables within one year -€407,387
down €407,387 (-16.3%), from €2.5m to €2.1m
of which Trade receivables: -€421,056
- Stocks and contracts +€184,192
up €184,192 (+20.7%), from €891,900 to €1.1m
- Cash -€56,800
down €56,800 (-73.8%), from €76,968 to €20,168
mainly Net result for the year (-€192,579) and Stocks and contracts (-€184,192)
- Profit (loss) carried forward -€192,579
down €192,579 (-34.6%), from -€556,053 to -€748,632
- Trade debts -€85,502
down €85,502 (-2.9%), from €3.0m to €2.9m
- Gross operating margin +€357,869
up €357,869 (+71.5%), from -€500,798 to -€142,929
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 | €3,468,376 | €3,188,615 | -€279,760 | -8.1% |
| Fixed assets | 21/28 | €75 | €75 | = | 0.0% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €3,468,301 | €3,188,540 | -€279,760 | -8.1% |
| Stocks and contracts in progress | 3 | €891,900 | €1,076,092 | +€184,192 | +20.7% |
| Stocks | 30/36 | €891,900 | €1,076,092 | +€184,192 | +20.7% |
| Amounts receivable within one year | 40/41 | €2,499,146 | €2,091,759 | -€407,387 | -16.3% |
| Trade receivables | 40 | €2,345,429 | €1,924,373 | -€421,056 | -18.0% |
| Other amounts receivable | 41 | €153,717 | €167,386 | +€13,670 | +8.9% |
| Cash at bank and in hand | 54/58 | €76,968 | €20,168 | -€56,800 | -73.8% |
| Deferred charges and accrued income | 490/1 | €287 | €521 | +€234 | +81.6% |
| Total equity and liabilities | 10/49 | €3,468,376 | €3,188,615 | -€279,760 | -8.1% |
| Equity | 10/15 | €486,778 | €294,199 | -€192,579 | -39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,024,230 | €1,024,230 | = | 0.0% |
| Distributable reserves | 133 | €1,024,230 | €1,024,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€556,053 | -€748,632 | -€192,579 | -34.6% |
| Amounts payable | 17/49 | €2,981,598 | €2,894,416 | -€87,182 | -2.9% |
| Amounts payable within one year | 42/48 | €2,979,070 | €2,894,416 | -€84,654 | -2.8% |
| Trade debts | 44 | €2,951,329 | €2,865,827 | -€85,502 | -2.9% |
| Suppliers | 440/4 | €2,951,329 | €2,865,827 | -€85,502 | -2.9% |
| Taxes, remuneration and social security | 45 | €27,742 | €28,590 | +€848 | +3.1% |
| Taxes | 450/3 | €7,191 | €12,359 | +€5,167 | +71.9% |
| Remuneration and social security | 454/9 | €20,550 | €16,231 | -€4,319 | -21.0% |
| Accrued charges and deferred income | 492/3 | €2,528 | - | -€2,528 | |
| Remuneration, social security and pensions | 62 | €42,587 | €40,393 | -€2,194 | -5.2% |
| Other operating charges | 640/8 | €1,371 | €347 | -€1,023 | -74.7% |
| Gross operating margin | 9900 | -€500,798 | -€142,929 | +€357,869 | +71.5% |
| Operating profit (loss) | 9901 | -€544,756 | -€183,669 | +€361,087 | +66.3% |
| Financial income | 75/76B | €7,576 | €8,550 | +€973 | +12.8% |
| Recurring financial income | 75 | €7,576 | €8,550 | +€973 | +12.8% |
| Financial charges | 65/66B | €13,550 | €12,169 | -€1,381 | -10.2% |
| Recurring financial charges | 65 | €13,550 | €12,169 | -€1,381 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | -€550,730 | -€187,289 | +€363,441 | +66.0% |
| Income taxes | 67/77 | €5,323 | €5,290 | -€33 | -0.6% |
| Profit (loss) for the period | 9904 | -€556,053 | -€192,579 | +€363,474 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€556,053 | -€192,579 | +€363,474 | +65.4% |
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 23 October 2026 via checked.be.