CHINTAN GEMS: what changed
What changed
CHINTAN GEMS
NACE 46.861, Wholesale of diamonds and other precious stones
filed annual accounts (NBB)
Net result for the year
-€6.3m
2024 · €224,563-€6.6m
Equity
€23.8m
2024 · €30.1m-€6.3m
Cash
€513,585
2024 · €6.5m-€6.0m
Balance sheet total
€28.8m
2024 · €34.1m-€5.3m
Largest movements
Assets
- Current investments +€8.0m
up €8.0m (+1,036%), from €774,884 to €8.8m
- Stocks and contracts -€8.0m
down €8.0m (-87.6%), from €9.1m to €1.1m
- Cash -€6.0m
down €6.0m (-92.1%), from €6.5m to €513,585
mainly Current investments (-€8.0m) and Net result for the year (-€6.3m)
- Receivables after one year +€3.0m
new in 2025: €3.0m
- Receivables within one year -€2.4m
down €2.4m (-14.4%), from €16.9m to €14.5m
of which Trade receivables: -€2.4m
Equity and liabilities
- Profit (loss) carried forward -€6.3m
down €6.3m (-28.5%), from €22.2m to €15.9m
- Trade debts +€837,451
up €837,451 (+157%), from €533,701 to €1.4m
Income statement
- Turnover -€44.2m
down €44.2m (-51.4%), from €86.0m to €41.9m
- Goods and materials -€36.9m
down €36.9m (-43.7%), from €84.5m to €47.6m
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.
Result 2024
€224,563
Turnover
-€44.2m
Other operating income
-€8,635
Goods and materials
+€36.9m
Services and other goods
+€92,534
Staff costs
+€920
Depreciation
+€961
Other operating charges
+€3,892
Financial income
+€374,975
Financial charges
+€221,840
Taxes
+€25,255
Result 2025
-€6.3m
raises the resultlowers the result
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.
From operations
+€2.1m
Investment
-€8.0m
Financing
€0
Cash 2024
€6.5m
From operations (derived)
+€2.1m
Net result for the year
-€6.3m
Depreciation
+€36,312
Receivables after one year
-€3.0m
Stocks and contracts
+€8.0m
Receivables within one year
+€2.4m
Deferred charges and accrued income
-€71,291
Trade debts
+€837,451
Tax, wage and social debts
+€35,373
Other debts
+€153,176
Investment (derived)
-€8.0m
Investment in fixed assets (net)
-€1,443
Current investments
-€8.0m
Cash 2025
€513,585
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,067,300 | €28,765,768 | -€5.3m | -15.6% |
| Fixed assets | 21/28 | €794,683 | €759,814 | -€34,869 | -4.4% |
| Tangible fixed assets | 22/27 | €791,930 | €757,061 | -€34,869 | -4.4% |
| Land and buildings | 22 | €786,902 | €753,135 | -€33,767 | -4.3% |
| Plant, machinery and equipment | 23 | - | €1,322 | +€1,322 | |
| Furniture and vehicles | 24 | €5,028 | €2,604 | -€2,424 | -48.2% |
| Financial fixed assets | 28 | €2,753 | €2,753 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,753 | €2,753 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,753 | €2,753 | = | 0.0% |
| Current assets | 29/58 | €33,272,617 | €28,005,954 | -€5.3m | -15.8% |
| Amounts receivable after more than one year | 29 | - | €3,000,000 | +€3.0m | |
| Other amounts receivable | 291 | - | €3,000,000 | +€3.0m | |
| Stocks and contracts in progress | 3 | €9,082,763 | €1,122,583 | -€8.0m | -87.6% |
| Stocks | 30/36 | €9,082,763 | €1,122,583 | -€8.0m | -87.6% |
| Goods purchased for resale | 34 | €9,082,763 | €1,122,583 | -€8.0m | -87.6% |
| Amounts receivable within one year | 40/41 | €16,921,174 | €14,487,997 | -€2.4m | -14.4% |
| Trade receivables | 40 | €16,868,974 | €14,484,379 | -€2.4m | -14.1% |
| Other amounts receivable | 41 | €52,200 | €3,618 | -€48,582 | -93.1% |
| Current investments | 50/53 | €774,884 | €8,806,310 | +€8.0m | +1,036% |
| Other investments | 51/53 | €774,884 | €8,806,310 | +€8.0m | +1,036% |
| Cash at bank and in hand | 54/58 | €6,489,608 | €513,585 | -€6.0m | -92.1% |
| Deferred charges and accrued income | 490/1 | €4,188 | €75,479 | +€71,291 | +1,702% |
| Total equity and liabilities | 10/49 | €34,067,300 | €28,765,768 | -€5.3m | -15.6% |
| Equity | 10/15 | €30,086,796 | €23,759,264 | -€6.3m | -21.0% |
| Contributions | 10/11 | €7,000,000 | €7,000,000 | = | 0.0% |
| Reserves | 13 | €852,000 | €852,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €852,000 | €852,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €852,000 | €852,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,234,796 | €15,907,264 | -€6.3m | -28.5% |
| Amounts payable | 17/49 | €3,980,504 | €5,006,504 | +€1.0m | +25.8% |
| Amounts payable after more than one year | 17 | €2,695,000 | €2,695,000 | = | 0.0% |
| Financial debts | 170/4 | €2,695,000 | €2,695,000 | = | 0.0% |
| Other loans | 174 | €2,695,000 | €2,695,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,285,504 | €2,311,504 | +€1.0m | +79.8% |
| Trade debts | 44 | €533,701 | €1,371,152 | +€837,451 | +157% |
| Suppliers | 440/4 | €533,701 | €1,371,152 | +€837,451 | +157% |
| Taxes, remuneration and social security | 45 | €63,601 | €98,974 | +€35,373 | +55.6% |
| Taxes | 450/3 | €58,316 | €93,042 | +€34,726 | +59.5% |
| Remuneration and social security | 454/9 | €5,285 | €5,932 | +€647 | +12.2% |
| Other amounts payable | 47/48 | €688,202 | €841,378 | +€153,176 | +22.3% |
| Operating income | 70/76A | €86,059,487 | €41,875,251 | -€44.2m | -51.3% |
| Turnover | 70 | €86,027,041 | €41,851,440 | -€44.2m | -51.4% |
| Other operating income | 74 | €32,446 | €23,811 | -€8,635 | -26.6% |
| Operating charges | 60/66A | €85,225,127 | €48,215,056 | -€37.0m | -43.4% |
| Goods for resale, raw materials and consumables | 60 | €84,478,866 | €47,567,102 | -€36.9m | -43.7% |
| Change in stocks: decrease (increase) | 609 | -€1,039,067 | €7,960,180 | +€9.0m | |
| Services and other goods | 61 | €653,165 | €560,631 | -€92,534 | -14.2% |
| Remuneration, social security and pensions | 62 | €38,138 | €37,218 | -€920 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,273 | €36,312 | -€961 | -2.6% |
| Other operating charges | 640/8 | €17,685 | €13,793 | -€3,892 | -22.0% |
| Operating profit (loss) | 9901 | €834,360 | -€6,339,805 | -€7.2m | |
| Recurring financial income | 75 | €35,109 | €410,084 | +€374,975 | +1,068% |
| Income from financial fixed assets | 750 | €130 | - | -€130 | |
| Income from current assets | 751 | €34,483 | €405,976 | +€371,493 | +1,077% |
| Other financial income | 752/9 | €496 | €4,108 | +€3,612 | +728% |
| Financial charges | 65/66B | €503,805 | €281,965 | -€221,840 | -44.0% |
| Recurring financial charges | 65 | €503,805 | €281,965 | -€221,840 | -44.0% |
| Debt charges | 650 | €445,674 | €235,572 | -€210,102 | -47.1% |
| Other financial charges | 652/9 | €58,131 | €46,393 | -€11,738 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €365,664 | -€6,211,686 | -€6.6m | |
| Income taxes | 67/77 | €141,101 | €115,846 | -€25,255 | -17.9% |
| Taxes | 670/3 | €141,101 | €115,846 | -€25,255 | -17.9% |
| Profit (loss) for the period | 9904 | €224,563 | -€6,327,532 | -€6.6m | |
| Profit (loss) for the period to be appropriated | 9905 | €224,563 | -€6,327,532 | -€6.6m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.