B & D Joaillerie: what changed
B & D Joaillerie
Largest movements
- Receivables within one year -€40,415
down €40,415 (-57.9%), from €69,827 to €29,412
of which Other amounts receivable: -€36,479
- Trade debts -€34,171
down €34,171 (-74.8%), from €45,711 to €11,540
- Tax, wage and social debts -€19,115
down €19,115 (-71.2%), from €26,852 to €7,737
- Short-term financial debts +€15,090
up €15,090 (+325%), from €4,636 to €19,727
- Profit (loss) carried forward -€3,223
down €3,223 (-26.9%), from -€11,963 to -€15,186
- Other debts +€3,004
up €3,004 (+172%), from €1,750 to €4,754
- Other operating charges -€35,027
down €35,027 (-96.7%), from €36,214 to €1,187
- Gross operating margin -€15,870
down €15,870 (-92.8%), from €17,106 to €1,235
- Staff costs -€13,189
no longer reported in 2026 (was €13,189)
- Financial charges -€822
down €822 (-20.0%), from €4,116 to €3,294
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,486 | €53,571 | -€40,915 | -43.3% |
| Current assets | 29/58 | €94,486 | €53,571 | -€40,915 | -43.3% |
| Stocks and contracts in progress | 3 | €24,159 | €24,159 | = | 0.0% |
| Stocks | 30/36 | €24,159 | €24,159 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,827 | €29,412 | -€40,415 | -57.9% |
| Trade receivables | 40 | €29,434 | €25,498 | -€3,936 | -13.4% |
| Other amounts receivable | 41 | €40,393 | €3,913 | -€36,479 | -90.3% |
| Cash at bank and in hand | 54/58 | €500 | - | -€500 | |
| Total equity and liabilities | 10/49 | €94,486 | €53,571 | -€40,915 | -43.3% |
| Equity | 10/15 | €13,037 | €9,814 | -€3,223 | -24.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,963 | -€15,186 | -€3,223 | -26.9% |
| Amounts payable | 17/49 | €81,449 | €43,757 | -€37,692 | -46.3% |
| Amounts payable within one year | 42/48 | €78,949 | €43,757 | -€35,192 | -44.6% |
| Financial debts | 43 | €4,636 | €19,727 | +€15,090 | +325% |
| Credit institutions | 430/8 | €4,636 | €19,727 | +€15,090 | +325% |
| Trade debts | 44 | €45,711 | €11,540 | -€34,171 | -74.8% |
| Suppliers | 440/4 | €45,711 | €11,540 | -€34,171 | -74.8% |
| Taxes, remuneration and social security | 45 | €26,852 | €7,737 | -€19,115 | -71.2% |
| Taxes | 450/3 | €26,852 | €7,737 | -€19,115 | -71.2% |
| Other amounts payable | 47/48 | €1,750 | €4,754 | +€3,004 | +172% |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €13,189 | - | -€13,189 | |
| Other operating charges | 640/8 | €36,214 | €1,187 | -€35,027 | -96.7% |
| Gross operating margin | 9900 | €17,106 | €1,235 | -€15,870 | -92.8% |
| Operating profit (loss) | 9901 | -€32,297 | €49 | +€32,346 | |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €4,116 | €3,294 | -€822 | -20.0% |
| Recurring financial charges | 65 | €4,116 | €3,294 | -€822 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€36,413 | -€3,223 | +€33,190 | +91.1% |
| Profit (loss) for the period | 9904 | -€36,413 | -€3,223 | +€33,190 | +91.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,413 | -€3,223 | +€33,190 | +91.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.