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BIJOUTERIE SELEN

Active
Cooperative companyfounded 1991active for 35 yearsWaterloosesteenweg 715, 1180 Ukkel, Belgium62 active companies are registered at this addressKBO/BCE: BE 0443.473.310
Summary

The computed 12-month bankruptcy probability of BIJOUTERIE SELEN is 8.3% (elevated). For BIJOUTERIE SELEN, at least two filing cycles of the annual accounts are missing. The 2023 annual accounts show equity of €55,825 and a net result of -€3,913. Equity is growing by about 22% per year across the filed financial years. Its solvency ranks better than 69% of 6,532 sector peers (NACE 47, financial year 2023). The company has been active since 1991 and the Belgian Official Gazette contains no insolvency signals. The KBO does carry 2 administrative register entries (see administrative flags).

Financials · financial year 2023, full format

2024 annual accounts not yet filed, deadline passed on 31 July 2025 Financial year closed on 31 December 2024; filing due at the latest 7 months after the close (Companies Code art. 3:10). 2 financial years without a filing since the last one filed. Source: NBB filings, as of 26 October 2026.

Turnover
Not included in this filing
EBIT margin
Not included in this filing
Net result
-€3,913
2022 · €1,032
Working capital
€97,778▼ 11.2%
2022 · €110,135
Trend over the years

2019 to 2023, 5 financial years 2018 to 2023, 6 financial years

The operating result returns to profit in 2023: €9,307 after a loss of €2,635 in 2022.

What the company sold each financial year and what was left of it. A loss stands below the zero line.

Operating result€9,307 2023 Net result-€3,913 2023

Use the arrow keys on the chart for the figures per year.

Sector: the middle half of NACE 47, Retail trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA).

Every figure with its change against the financial year before
favourable unfavourable
Line201820192020202120222023
Operating result€755-€20,100▲ 27×€11,944▼ 40.6%€20,185▲ 69.0%-€2,635€9,307
Net result-€618-€20,100€11,903within the sector's middle half▼ 40.8%€18,622within the sector's middle half▲ 56.4%€1,032within the sector's middle half▼ 94.5%-€3,913below the sector's middle half
Equity€8,086-€28,186▲ 249%€40,088within the sector's middle half▲ 42.2%€58,706within the sector's middle half▲ 46.4%€59,738within the sector's middle half▲ 1.8%€55,825below the sector's middle half▼ 6.5%
Total assets€144,914-€141,285▼ 2.5%€128,865within the sector's middle half▼ 8.8%€123,543within the sector's middle half▼ 4.1%€127,831within the sector's middle half▲ 3.5%€113,664below the sector's middle half▼ 11.1%
Debt€136,828-€113,099▼ 17.3%€88,777▼ 21.5%€64,837▼ 27.0%€68,094▲ 5.0%€57,839▼ 15.1%
Working capital€8,086-€127,759▲ 16×€123,338above the sector's middle half▼ 3.5%€113,717above the sector's middle half▼ 7.8%€110,135above the sector's middle half▼ 3.1%€97,778within the sector's middle half▼ 11.2%
Solvency5.6%-19.9%▲ 14.4pp31.1%within the sector's middle half▲ 11.2pp47.5%within the sector's middle half▲ 16.4pp46.7%within the sector's middle half▼ 0.8pp49.1%within the sector's middle half▲ 2.4pp
Current ratio1.06-10.45▲ 9.3923.32above the sector's middle half▲ 12.8717.01above the sector's middle half▼ 6.308.52above the sector's middle half▼ 8.508.12above the sector's middle half▼ 0.40
Return on assets (ROA)-0.4%-14.2%▲ 14.7pp9.2%within the sector's middle half▼ 5.0pp15.1%above the sector's middle half▲ 5.8pp0.8%within the sector's middle half▼ 14.3pp-3.4%below the sector's middle half▼ 4.2pp
above within below the middle half of NACE 47, Retail trade: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30.
Balance-sheet composition
2023 in colour, 2022 as the grey bar beneath
Assets €113,664
Fixed assets €2,145 ▼ 29.5%
Current assets €111,518 ▼ 10.6%
Equity and liabilities €113,664
Equity €55,825 ▼ 6.5%
Debt €57,839 ▼ 15.1%
Debt's share of the balance-sheet total falls from 53.3% to 50.9%. Equity and debt are lower.
Key figures and ratios
2023 value · change against 2022
EBITDA
€10,203▲
2022 · -€1,803
Cash flow
-€3,016▼
2022 · €1,864
Quick ratio
3.91▲
2022 · 3.31
Debt to equity
1.04▼
2022 · 1.14
ROE
-7.0%▼
2022 · 1.7%
Interest coverage
over 100▲
2022 · -45.71
Debt ≤ 1 year
€13,741▼
2022 · €14,654
Debt > 1 year
€44,098▼
2022 · €53,440
Income taxes
€13,290▲
2022 · €3,363
Staff costs
€3,094▼
2022 · €38,042
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2023 against 2022 · 48 lines
Balance sheet Code20222023
Assets
Total assets20/58€127,831€113,664▼
Fixed assets21/28€3,042€2,145▼
Tangible fixed assets22/27€3,042€2,145▼
Plant, machinery and equipment23€926€696▼
Furniture and vehicles24€2,116€1,450▼
Current assets29/58€124,790€111,518▼
Stocks and contracts in progress3€76,216€57,859▼
Stocks30/36€76,216€57,859▼
Amounts receivable within one year40/41€13,722€14,861▲
Trade receivables40€13,722€14,861▲
Cash at bank and in hand54/58€34,852€38,799▲
Equity and liabilities
Total equity and liabilities10/49€127,831€113,664▼
Equity10/15€59,738€55,825▼
Contributions10/11€18,600€18,600=
Capital10€18,600€18,600=
Issued capital100€18,600€18,600=
Reserves13€1,475€1,475=
Non-distributable reserves130/1€1,420€1,420=
Legal reserve130€1,420€1,420=
Distributable reserves133€55€55=
Profit (loss) carried forward14€39,662€35,750▼
Amounts payable17/49€68,094€57,839▼
Amounts payable after more than one year17€53,440€44,098▼
Other amounts payable178/9€53,440€44,098▼
Amounts payable within one year42/48€14,654€13,741▼
Trade debts44€4,739€5,313▲
Suppliers440/4€4,739€5,313▲
Taxes, remuneration and social security45€9,916€8,428▼
Taxes450/3€5,805€4,990▼
Remuneration and social security454/9€4,111€3,438▼
Income statement Code20222023
Remuneration, social security and pensions62€38,042€3,094▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€832€896▲
Other operating charges640/8€2,725-
Gross operating margin9900€38,965€13,298▼
Operating profit (loss)9901-€2,635€9,307▲
Financial income75/76B€7,069€122▼
Recurring financial income75€0€122▲
Non-recurring financial income76B€7,069-
Financial charges65/66B€39€51▲
Recurring financial charges65€39€51▲
Profit (loss) for the period before taxes9903€4,395€9,377▲
Income taxes67/77€3,363€13,290▲
Profit (loss) for the period9904€1,032-€3,913▼
Profit (loss) for the period to be appropriated9905€1,032-€3,913▼
Appropriation of the result
Profit (loss) to be appropriated9906€39,714€35,750▼
Profit (loss) brought forward from the previous period14P€38,683€39,662▲
Transfer to equity691/2€52-
To the legal reserve6920€52-

The notes to these accounts (4 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line201820192020202120222023Change
Remuneration, social security and pensions62--€1,429€5,006€38,042€3,094▼ 91.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630---€608€832€896▲ 7.7%
Other operating charges640/8--€797€158€2,725--
Gross operating margin9900€1,123€20,100€14,170€25,957€38,965€13,298▼ 65.9%
Operating profit (loss)9901€755€20,100€11,944€20,185-€2,635€9,307-
Financial income75/76B---€935€7,069€122▼ 98.3%
Recurring financial income75€30--€935€0€122▲ 12,208×
Non-recurring financial income76B----€7,069--
Financial charges65/66B--€41€43€39€51▲ 30.5%
Recurring financial charges65€1,403-€41€43€39€51▲ 30.5%
Profit (loss) for the period before taxes9903-€618€20,100€11,903€21,077€4,395€9,377▲ 113%
Income taxes67/77---€2,455€3,363€13,290▲ 295%
Profit (loss) for the period9904-€618€20,100€11,903€18,622€1,032-€3,913-
Profit (loss) for the period to be appropriated9905-€618€20,100€11,903€18,622€1,032-€3,913-
Line201820192020202120222023Change
Assets
Total assets20/58€144,914€141,285€128,865€123,543€127,831€113,664▼ 11.1%
Fixed assets21/28---€2,724€3,042€2,145▼ 29.5%
Tangible fixed assets22/27---€2,724€3,042€2,145▼ 29.5%
Plant, machinery and equipment23----€926€696▼ 24.8%
Furniture and vehicles24---€2,724€2,116€1,450▼ 31.5%
Current assets29/58€144,914€141,285€128,865€120,819€124,790€111,518▼ 10.6%
Stocks and contracts in progress3€91,805€91,805€91,805€76,216€76,216€57,859▼ 24.1%
Stocks30/36-€91,805€91,805€76,216€76,216€57,859▼ 24.1%
Amounts receivable within one year40/41€15,118€10,963€10,963€9,201€13,722€14,861▲ 8.3%
Trade receivables40-€10,963€10,963€9,201€13,722€14,861▲ 8.3%
Cash at bank and in hand54/58€18,623€19,149€26,097€35,402€34,852€38,799▲ 11.3%
Deferred charges and accrued income490/1-€19,367-----
Equity and liabilities
Total equity and liabilities10/49€144,914€141,285€128,865€123,543€127,831€113,664▼ 11.1%
Equity10/15€8,086€28,186€40,088€58,706€59,738€55,825▼ 6.5%
Contributions10/11€18,600€18,600€18,600€18,600€18,600€18,600=
Capital10-€18,600€18,600€18,600€18,600€18,600=
Issued capital100-€18,600€18,600€18,600€18,600€18,600=
Reserves13€496€496€496€1,424€1,475€1,475=
Non-distributable reserves130/1-€437€437€1,368€1,420€1,420=
Legal reserve130-€437€437€1,368€1,420€1,420=
Distributable reserves133-€59€59€55€55€55=
Profit (loss) carried forward14-€11,011€9,089€20,992€38,683€39,662€35,750▼ 9.9%
Amounts payable17/49€136,828€113,099€88,777€64,837€68,094€57,839▼ 15.1%
Amounts payable after more than one year17-€99,574€83,250€57,735€53,440€44,098▼ 17.5%
Other amounts payable178/9-€99,574€83,250€57,735€53,440€44,098▼ 17.5%
Amounts payable within one year42/48€136,828€13,525€5,527€7,102€14,654€13,741▼ 6.2%
Trade debts44€7,633€7,364€2,928€1,892€4,739€5,313▲ 12.1%
Suppliers440/4-€7,364€2,928€1,892€4,739€5,313▲ 12.1%
Taxes, remuneration and social security45-€6,144€2,599€5,210€9,916€8,428▼ 15.0%
Taxes450/3-€6,144€2,216€4,357€5,805€4,990▼ 14.0%
Remuneration and social security454/9--€383€853€4,111€3,438▼ 16.4%
Other amounts payable47/48-€17-----
Line201820192020202120222023Change
Profit (loss) for the period9904-€618€20,100€11,903€18,622€1,032-€3,913-
+ Depreciation and write-downs630---€608€832€896▲ 7.7%
Operating cash flow (approximation)-€618€20,100€11,903€19,230€1,864-€3,016-
Investment in fixed assets (approximation)-----€1,150€0-
Change in cash-€526€6,947€9,306-€550€3,947-

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

Download as CSV

Latest 10 of 33 filings with the National Bank
Financial year Type Filed Reference
31-12-2023 full format 04-12-2024 2024-00611377
31-12-2022 micro format 18-12-2023 2023-00531839
31-12-2021 micro format 14-12-2023 2023-00529133
31-12-2020 micro format 04-12-2023 2023-00521195
31-12-2019 micro format 27-09-2023 2023-00467311
31-12-2018 micro format 28-02-2020 2020-05900276
31-12-2017 micro format 19-09-2018 2018-64500290
31-12-2016 micro format 14-09-2017 2017-60900341
31-12-2015 full format 27-09-2016 2016-61800412
31-12-2014 full format 09-10-2015 2015-64400586

Show all 33 filings

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