CHINTAMANI: 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.
What changed
CHINTAMANI
NACE 46.861, Wholesale of diamonds and other precious stones
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€489,681
2024 · €456,182+€33,499
Equity
€10.7m
2024 · €10.2m+€489,681
Cash
€121,017
2024 · €709,325-€588,308
Balance sheet total
€28.0m
2024 · €17.9m+€10.1m
Largest movements
Assets
- Receivables within one year +€7.4m
up €7.4m (+55.3%), from €13.3m to €20.7m
of which Trade receivables: +€7.4m
- Stocks and contracts +€3.3m
up €3.3m (+86.9%), from €3.8m to €7.2m
- Cash -€588,308
down €588,308 (-82.9%), from €709,325 to €121,017
mainly Receivables within one year (-€7.4m) and Stocks and contracts (-€3.3m)
Equity and liabilities
- Trade debts +€5.9m
up €5.9m (+154.8%), from €3.8m to €9.7m
- Short-term financial debts +€5.7m
up €5.7m (+347.1%), from €1.6m to €7.3m
- Debts after one year -€2.0m
no longer reported in 2025 (was €2.0m)
- Reserves +€489,681
up €489,681 (+9.5%), from €5.2m to €5.7m
Income statement
- Goods and materials -€4.3m
down €4.3m (-9.2%), from €46.7m to €42.4m
of which Change in stocks: decrease (increase): -€4.9m
- Turnover -€4.3m
down €4.3m (-8.8%), from €48.4m to €44.2m
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.
Result 2024
€456,182
Turnover
-€4.3m
Other operating income
+€669
Goods and materials
+€4.3m
Services and other goods
+€32,555
Staff costs
-€19,827
Depreciation
+€1,443
Write-downs
-€7,062
Other operating charges
+€6,823
Financial income
-€60
Financial charges
-€32,914
Taxes
+€2,337
Result 2025
€489,681
Cash bridge derived
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.
From operations
-€4.3m
Investment
-€1,239
Financing
+€3.7m
Cash 2024
€709,325
From operations (derived)
-€4.3m
Net result for the year
+€489,681
Depreciation
+€11,183
Stocks and contracts
-€3.3m
Receivables within one year
-€7.4m
Smaller working-capital items
+€20,714
Trade debts
+€5.9m
Other debts
-€33,368
Investment (derived)
-€1,239
Investment in fixed assets (net)
-€1,239
Financing
+€3.7m
Debts after one year
-€2.0m
Short-term financial debts
+€5.7m
Cash 2025
€121,017
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,917,155 | €28,011,057 | +€10.1m | +56.3% |
| Fixed assets | 21/28 | €36,233 | €26,290 | -€9,944 | -27.4% |
| Tangible fixed assets | 22/27 | €24,342 | €14,398 | -€9,944 | -40.9% |
| Plant, machinery and equipment | 23 | €7,161 | €5,637 | -€1,524 | -21.3% |
| Furniture and vehicles | 24 | €17,181 | €8,761 | -€8,420 | -49.0% |
| Financial fixed assets | 28 | €11,891 | €11,891 | = | 0.0% |
| Other financial fixed assets | 284/8 | €11,891 | €11,891 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €11,891 | €11,891 | = | 0.0% |
| Current assets | 29/58 | €17,880,921 | €27,984,768 | +€10.1m | +56.5% |
| Stocks and contracts in progress | 3 | €3,842,135 | €7,179,427 | +€3.3m | +86.9% |
| Stocks | 30/36 | €3,842,135 | €7,179,427 | +€3.3m | +86.9% |
| Goods purchased for resale | 34 | €3,842,135 | €7,179,427 | +€3.3m | +86.9% |
| Amounts receivable within one year | 40/41 | €13,301,401 | €20,661,437 | +€7.4m | +55.3% |
| Trade receivables | 40 | €13,288,345 | €20,659,896 | +€7.4m | +55.5% |
| Other amounts receivable | 41 | €13,056 | €1,542 | -€11,515 | -88.2% |
| Cash at bank and in hand | 54/58 | €709,325 | €121,017 | -€588,308 | -82.9% |
| Deferred charges and accrued income | 490/1 | €28,060 | €22,886 | -€5,174 | -18.4% |
| Total equity and liabilities | 10/49 | €17,917,155 | €28,011,057 | +€10.1m | +56.3% |
| Equity | 10/15 | €10,182,903 | €10,672,584 | +€489,681 | +4.8% |
| Contributions | 10/11 | €5,014,594 | €5,014,594 | = | 0.0% |
| Reserves | 13 | €5,168,309 | €5,657,990 | +€489,681 | +9.5% |
| Distributable reserves | 133 | €5,168,309 | €5,657,990 | +€489,681 | +9.5% |
| Amounts payable | 17/49 | €7,734,252 | €17,338,473 | +€9.6m | +124.2% |
| Amounts payable after more than one year | 17 | €1,967,064 | - | -€2.0m | |
| Financial debts | 170/4 | €1,967,064 | - | -€2.0m | |
| Subordinated loans | 170 | €1,967,064 | - | -€2.0m | |
| Amounts payable within one year | 42/48 | €5,760,123 | €17,323,600 | +€11.6m | +200.8% |
| Financial debts | 43 | €1,636,346 | €7,316,136 | +€5.7m | +347.1% |
| Credit institutions | 430/8 | €1,636,346 | €7,316,136 | +€5.7m | +347.1% |
| Trade debts | 44 | €3,817,233 | €9,726,555 | +€5.9m | +154.8% |
| Suppliers | 440/4 | €3,817,233 | €9,726,555 | +€5.9m | +154.8% |
| Taxes, remuneration and social security | 45 | €231,090 | €238,823 | +€7,733 | +3.3% |
| Taxes | 450/3 | €180,845 | €152,484 | -€28,361 | -15.7% |
| Remuneration and social security | 454/9 | €50,245 | €86,339 | +€36,093 | +71.8% |
| Other amounts payable | 47/48 | €75,454 | €42,086 | -€33,368 | -44.2% |
| Accrued charges and deferred income | 492/3 | €7,065 | €14,873 | +€7,808 | +110.5% |
| Operating income | 70/76A | €48,449,731 | €44,185,596 | -€4.3m | -8.8% |
| Turnover | 70 | €48,430,777 | €44,165,972 | -€4.3m | -8.8% |
| Other operating income | 74 | €18,954 | €19,623 | +€669 | +3.5% |
| Operating charges | 60/66A | €47,637,142 | €43,308,871 | -€4.3m | -9.1% |
| Goods for resale, raw materials and consumables | 60 | €46,724,029 | €42,409,691 | -€4.3m | -9.2% |
| Purchases | 600/8 | €45,134,987 | €45,746,983 | +€611,995 | +1.4% |
| Change in stocks: decrease (increase) | 609 | €1,589,042 | -€3,337,292 | -€4.9m | |
| Services and other goods | 61 | €475,080 | €442,525 | -€32,555 | -6.9% |
| Remuneration, social security and pensions | 62 | €420,243 | €440,070 | +€19,827 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,627 | €11,183 | -€1,443 | -11.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€7,062 | - | +€7,062 | |
| Other operating charges | 640/8 | €12,225 | €5,402 | -€6,823 | -55.8% |
| Operating profit (loss) | 9901 | €812,588 | €876,724 | +€64,136 | +7.9% |
| Financial income | 75/76B | €61 | €1 | -€60 | -98.5% |
| Recurring financial income | 75 | €61 | €1 | -€60 | -98.5% |
| Other financial income | 752/9 | €61 | €1 | -€60 | -98.5% |
| Financial charges | 65/66B | €267,532 | €300,446 | +€32,914 | +12.3% |
| Recurring financial charges | 65 | €267,532 | €300,446 | +€32,914 | +12.3% |
| Debt charges | 650 | €148,141 | €184,842 | +€36,701 | +24.8% |
| Other financial charges | 652/9 | €119,391 | €115,604 | -€3,787 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €545,117 | €576,279 | +€31,162 | +5.7% |
| Income taxes | 67/77 | €88,935 | €86,598 | -€2,337 | -2.6% |
| Taxes | 670/3 | €88,935 | €86,600 | -€2,335 | -2.6% |
| Tax adjustments and reversals of tax provisions | 77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €456,182 | €489,681 | +€33,499 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €456,182 | €489,681 | +€33,499 | +7.3% |
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 9 October 2026 via checked.be.