ACHINTYA JEWELS: 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.
ACHINTYA JEWELS
Largest movements
- Stocks and contracts +€31,019
up €31,019 (+238%), from €13,059 to €44,078
- Financial fixed assets +€10,644
new in 2025: €10,644
- Cash -€3,830
down €3,830 (-98.8%), from €3,876 to €46
mainly Stocks and contracts (-€31,019) and Investment in fixed assets (net) (-€10,644)
- Other debts +€33,150
up €33,150 (+1,201%), from €2,761 to €35,911
- Trade debts +€9,670
up €9,670 (+48.7%), from €19,874 to €29,544
- Profit (loss) carried forward -€4,854
down €4,854 (-57.9%), from -€8,383 to -€13,237
- Financial charges +€3,576
up €3,576 (+31,093%), from €12 to €3,587
- Financial income +€3,306
new in 2025: €3,306
- Gross operating margin +€1,446
up €1,446 (+24.5%), from -€5,899 to -€4,452
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 | €17,252 | €55,217 | +€37,965 | +220% |
| Fixed assets | 21/28 | - | €10,644 | +€10,644 | |
| Financial fixed assets | 28 | - | €10,644 | +€10,644 | |
| Current assets | 29/58 | €17,252 | €44,573 | +€27,321 | +158% |
| Stocks and contracts in progress | 3 | €13,059 | €44,078 | +€31,019 | +238% |
| Stocks | 30/36 | €13,059 | €44,078 | +€31,019 | +238% |
| Amounts receivable within one year | 40/41 | €316 | €449 | +€133 | +41.9% |
| Trade receivables | 40 | - | €265 | +€265 | |
| Other amounts receivable | 41 | €316 | €184 | -€132 | -41.9% |
| Cash at bank and in hand | 54/58 | €3,876 | €46 | -€3,830 | -98.8% |
| Total equity and liabilities | 10/49 | €17,252 | €55,217 | +€37,965 | +220% |
| Equity | 10/15 | -€5,383 | -€10,237 | -€4,854 | -90.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,383 | -€13,237 | -€4,854 | -57.9% |
| Amounts payable | 17/49 | €22,635 | €65,454 | +€42,819 | +189% |
| Amounts payable within one year | 42/48 | €22,635 | €65,454 | +€42,819 | +189% |
| Trade debts | 44 | €19,874 | €29,544 | +€9,670 | +48.7% |
| Suppliers | 440/4 | €19,874 | €29,544 | +€9,670 | +48.7% |
| Other amounts payable | 47/48 | €2,761 | €35,911 | +€33,150 | +1,201% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€5,899 | -€4,452 | +€1,446 | +24.5% |
| Operating profit (loss) | 9901 | -€6,017 | -€4,572 | +€1,444 | +24.0% |
| Financial income | 75/76B | - | €3,306 | +€3,306 | |
| Recurring financial income | 75 | - | €3,306 | +€3,306 | |
| Financial charges | 65/66B | €12 | €3,587 | +€3,576 | +31,093% |
| Recurring financial charges | 65 | €12 | €3,587 | +€3,576 | +31,093% |
| Profit (loss) for the period before taxes | 9903 | -€6,028 | -€4,854 | +€1,174 | +19.5% |
| Profit (loss) for the period | 9904 | -€6,028 | -€4,854 | +€1,174 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,028 | -€4,854 | +€1,174 | +19.5% |
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 24 October 2026 via checked.be.