CHAN'S DIAMOND: what changed
CHAN'S DIAMOND
Largest movements
- Cash -€42,339
down €42,339 (-66.7%), from €63,440 to €21,102
mainly Net result for the year (-€106,220) and Stocks and contracts (-€668)
- Receivables within one year -€7,983
down €7,983 (-17.6%), from €45,405 to €37,421
of which Other amounts receivable: -€7,920
- Profit (loss) carried forward -€106,220
down €106,220 (-69.2%), from €153,464 to €47,244
- Other debts +€36,884
up €36,884 (+52.9%), from €69,672 to €106,556
- Trade debts +€8,908
up €8,908 (+15.6%), from €56,928 to €65,835
- Gross operating margin -€114,876
down €114,876, from €22,907 to -€91,970
- Financial charges -€12,163
down €12,163 (-65.9%), from €18,457 to €6,294
- Financial income -€12,103
no longer reported in 2025 (was €12,103)
- Taxes +€2,697
up €2,697 (+147%), from €1,832 to €4,528
- Other operating charges -€1,429
down €1,429 (-32.5%), from €4,401 to €2,972
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €582,714 | €532,604 | -€50,110 | -8.6% |
| Fixed assets | 21/28 | €132,036 | €131,580 | -€456 | -0.3% |
| Tangible fixed assets | 22/27 | €130,771 | €130,315 | -€456 | -0.3% |
| Land and buildings | 22 | €128,361 | €128,361 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,410 | €1,954 | -€456 | -18.9% |
| Financial fixed assets | 28 | €1,265 | €1,265 | = | 0.0% |
| Current assets | 29/58 | €450,678 | €401,024 | -€49,654 | -11.0% |
| Stocks and contracts in progress | 3 | €341,540 | €342,208 | +€668 | +0.2% |
| Stocks | 30/36 | €341,540 | €342,208 | +€668 | +0.2% |
| Amounts receivable within one year | 40/41 | €45,405 | €37,421 | -€7,983 | -17.6% |
| Trade receivables | 40 | €33,103 | €33,040 | -€63 | -0.2% |
| Other amounts receivable | 41 | €12,302 | €4,381 | -€7,920 | -64.4% |
| Cash at bank and in hand | 54/58 | €63,440 | €21,102 | -€42,339 | -66.7% |
| Deferred charges and accrued income | 490/1 | €293 | €293 | = | 0.0% |
| Total equity and liabilities | 10/49 | €582,714 | €532,604 | -€50,110 | -8.6% |
| Equity | 10/15 | €335,696 | €229,476 | -€106,220 | -31.6% |
| Contributions | 10/11 | €168,592 | €168,592 | = | 0.0% |
| Reserves | 13 | €13,640 | €13,640 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,184 | €9,184 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,184 | €9,184 | = | 0.0% |
| Distributable reserves | 133 | €4,456 | €4,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,464 | €47,244 | -€106,220 | -69.2% |
| Amounts payable | 17/49 | €247,018 | €303,128 | +€56,110 | +22.7% |
| Amounts payable within one year | 42/48 | €244,202 | €299,706 | +€55,504 | +22.7% |
| Trade debts | 44 | €56,928 | €65,835 | +€8,908 | +15.6% |
| Suppliers | 440/4 | €56,928 | €65,835 | +€8,908 | +15.6% |
| Advances received on contracts in progress | 46 | €115,941 | €121,136 | +€5,195 | +4.5% |
| Taxes, remuneration and social security | 45 | €1,662 | €6,178 | +€4,516 | +272% |
| Taxes | 450/3 | €1,662 | €6,178 | +€4,516 | +272% |
| Other amounts payable | 47/48 | €69,672 | €106,556 | +€36,884 | +52.9% |
| Accrued charges and deferred income | 492/3 | €2,816 | €3,422 | +€606 | +21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €456 | €456 | = | 0.0% |
| Other operating charges | 640/8 | €4,401 | €2,972 | -€1,429 | -32.5% |
| Gross operating margin | 9900 | €22,907 | -€91,970 | -€114,876 | |
| Operating profit (loss) | 9901 | €18,049 | -€95,398 | -€113,447 | |
| Financial income | 75/76B | €12,103 | - | -€12,103 | |
| Recurring financial income | 75 | €12,103 | - | -€12,103 | |
| Financial charges | 65/66B | €18,457 | €6,294 | -€12,163 | -65.9% |
| Recurring financial charges | 65 | €18,457 | €6,294 | -€12,163 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | €11,695 | -€101,692 | -€113,387 | |
| Income taxes | 67/77 | €1,832 | €4,528 | +€2,697 | +147% |
| Profit (loss) for the period | 9904 | €9,863 | -€106,220 | -€116,083 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,863 | -€106,220 | -€116,083 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.