Achat de bijoux: 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.
Achat de bijoux
Largest movements
- Receivables within one year +€27,180
up €27,180 (+478%), from €5,690 to €32,870
- Cash -€3,000
down €3,000 (-30.8%), from €9,752 to €6,752
mainly Receivables within one year (-€27,180) and Stocks and contracts (-€2,716)
- Stocks and contracts +€2,716
up €2,716 (+1.5%), from €186,366 to €189,082
- Reserves +€20,000
up €20,000 (+12.6%), from €158,360 to €178,360
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€6,061
up €6,061 (+42.7%), from €14,197 to €20,258
- Gross operating margin +€4,241
up €4,241 (+15.2%), from €27,982 to €32,223
- Taxes +€4,090
up €4,090 (+50.6%), from €8,084 to €12,174
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 | €201,808 | €228,704 | +€26,896 | +13.3% |
| Current assets | 29/58 | €201,808 | €228,704 | +€26,896 | +13.3% |
| Stocks and contracts in progress | 3 | €186,366 | €189,082 | +€2,716 | +1.5% |
| Stocks | 30/36 | €186,366 | €189,082 | +€2,716 | +1.5% |
| Amounts receivable within one year | 40/41 | €5,690 | €32,870 | +€27,180 | +478% |
| Other amounts receivable | 41 | €5,690 | €32,870 | +€27,180 | +478% |
| Cash at bank and in hand | 54/58 | €9,752 | €6,752 | -€3,000 | -30.8% |
| Total equity and liabilities | 10/49 | €201,808 | €228,704 | +€26,896 | +13.3% |
| Equity | 10/15 | €187,611 | €207,659 | +€20,049 | +10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €158,360 | €178,360 | +€20,000 | +12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,500 | €176,500 | +€20,000 | +12.8% |
| Profit (loss) carried forward | 14 | €23,051 | €23,099 | +€49 | +0.2% |
| Amounts payable | 17/49 | €14,197 | €21,045 | +€6,848 | +48.2% |
| Amounts payable within one year | 42/48 | €14,197 | €21,045 | +€6,848 | +48.2% |
| Trade debts | 44 | - | €787 | +€787 | |
| Suppliers | 440/4 | - | €787 | +€787 | |
| Taxes, remuneration and social security | 45 | €14,197 | €20,258 | +€6,061 | +42.7% |
| Taxes | 450/3 | €14,197 | €20,258 | +€6,061 | +42.7% |
| Gross operating margin | 9900 | €27,982 | €32,223 | +€4,241 | +15.2% |
| Operating profit (loss) | 9901 | €27,982 | €32,223 | +€4,241 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €27,982 | €32,223 | +€4,241 | +15.2% |
| Income taxes | 67/77 | €8,084 | €12,174 | +€4,090 | +50.6% |
| Profit (loss) for the period | 9904 | €19,898 | €20,049 | +€150 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,898 | €20,049 | +€150 | +0.8% |
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 30 October 2026 via checked.be.