BIJOU BRIGITTE: 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.
BIJOU BRIGITTE
Largest movements
- Tangible fixed assets -€55,567
down €55,567 (-30.8%), from €180,397 to €124,830
of which Other tangible fixed assets: -€53,061
- Stocks and contracts -€35,571
down €35,571 (-22.3%), from €159,572 to €124,001
- Cash -€14,608
down €14,608 (-12.8%), from €114,454 to €99,846
mainly Net result for the year (-€335,199) and Tax, wage and social debts (-€32,891)
- Profit (loss) carried forward -€335,199
down €335,199 (-26.3%), from -€1.3m to -€1.6m
- Debts after one year +€149,393
up €149,393 (+22.8%), from €655,816 to €805,208
- Trade debts +€110,944
up €110,944 (+11.7%), from €944,291 to €1.1m
- Tax, wage and social debts -€32,891
down €32,891 (-41.1%), from €80,064 to €47,173
of which Remuneration and social security: -€23,131
- Staff costs +€87,696
up €87,696 (+22.3%), from €392,396 to €480,091
- Gross operating margin -€37,219
down €37,219 (-11.5%), from €324,239 to €287,020
- Financial charges +€24,196
up €24,196 (+28.0%), from €86,441 to €110,638
- Depreciation +€11,621
up €11,621 (+101%), from €11,535 to €23,156
- Other operating charges +€7,051
up €7,051 (+253%), from €2,790 to €9,842
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 | €481,897 | €375,678 | -€106,219 | -22.0% |
| Fixed assets | 21/28 | €207,397 | €151,830 | -€55,567 | -26.8% |
| Tangible fixed assets | 22/27 | €180,397 | €124,830 | -€55,567 | -30.8% |
| Furniture and vehicles | 24 | €7,336 | €4,830 | -€2,506 | -34.2% |
| Other tangible fixed assets | 26 | €173,061 | €120,000 | -€53,061 | -30.7% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €274,499 | €223,847 | -€50,652 | -18.5% |
| Stocks and contracts in progress | 3 | €159,572 | €124,001 | -€35,571 | -22.3% |
| Stocks | 30/36 | €159,572 | €124,001 | -€35,571 | -22.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €114,454 | €99,846 | -€14,608 | -12.8% |
| Deferred charges and accrued income | 490/1 | €474 | €0 | -€474 | -100% |
| Total equity and liabilities | 10/49 | €481,897 | €375,678 | -€106,219 | -22.0% |
| Equity | 10/15 | -€1,208,179 | -€1,543,378 | -€335,199 | -27.7% |
| Contributions | 10/11 | €62,600 | €62,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,272,639 | -€1,607,838 | -€335,199 | -26.3% |
| Amounts payable | 17/49 | €1,690,076 | €1,919,056 | +€228,980 | +13.5% |
| Amounts payable after more than one year | 17 | €655,816 | €805,208 | +€149,393 | +22.8% |
| Other amounts payable | 178/9 | €655,816 | €805,208 | +€149,393 | +22.8% |
| Amounts payable within one year | 42/48 | €1,034,260 | €1,113,847 | +€79,588 | +7.7% |
| Trade debts | 44 | €944,291 | €1,055,235 | +€110,944 | +11.7% |
| Suppliers | 440/4 | €944,291 | €1,055,235 | +€110,944 | +11.7% |
| Advances received on contracts in progress | 46 | €7,888 | €8,528 | +€640 | +8.1% |
| Taxes, remuneration and social security | 45 | €80,064 | €47,173 | -€32,891 | -41.1% |
| Taxes | 450/3 | €25,550 | €15,790 | -€9,760 | -38.2% |
| Remuneration and social security | 454/9 | €54,514 | €31,383 | -€23,131 | -42.4% |
| Other amounts payable | 47/48 | €2,016 | €2,911 | +€895 | +44.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €392,396 | €480,091 | +€87,696 | +22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,535 | €23,156 | +€11,621 | +101% |
| Other operating charges | 640/8 | €2,790 | €9,842 | +€7,051 | +253% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €324,239 | €287,020 | -€37,219 | -11.5% |
| Operating profit (loss) | 9901 | -€82,533 | -€226,070 | -€143,537 | -174% |
| Financial income | 75/76B | €572 | €1,508 | +€937 | +164% |
| Recurring financial income | 75 | €572 | €1,508 | +€937 | +164% |
| Financial charges | 65/66B | €86,441 | €110,638 | +€24,196 | +28.0% |
| Recurring financial charges | 65 | €86,441 | €110,638 | +€24,196 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | -€168,402 | -€335,199 | -€166,797 | -99.0% |
| Profit (loss) for the period | 9904 | -€168,402 | -€335,199 | -€166,797 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€168,402 | -€335,199 | -€166,797 | -99.0% |
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 14 October 2026 via checked.be.