BIJOU & LEXY: 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 & LEXY
Largest movements
- Cash +€30,181
up €30,181 (+46.4%), from €65,014 to €95,195
mainly Net result for the year (+€20,619) and Receivables within one year (+€7,974)
- Receivables within one year -€7,974
down €7,974 (-58.0%), from €13,737 to €5,763
of which Other amounts receivable: -€4,575
- Reserves +€20,619
up €20,619 (+27.3%), from €75,485 to €96,104
of which Distributable reserves: +€22,479
- Tax, wage and social debts +€4,040
up €4,040 (+53.7%), from €7,525 to €11,565
- Trade debts -€2,574
down €2,574 (-64.4%), from €3,994 to €1,420
- Other debts +€1,370
up €1,370 (+28.8%), from €4,760 to €6,130
- Gross operating margin +€14,219
up €14,219 (+76.7%), from €18,540 to €32,760
- Taxes +€5,368
up €5,368 (+89.2%), from €6,019 to €11,387
- Depreciation +€401
up €401 (+191%), from €210 to €612
- Financial charges -€400
down €400 (-53.2%), from €753 to €353
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 | €110,365 | €133,819 | +€23,454 | +21.3% |
| Fixed assets | 21/28 | €1,645 | €1,876 | +€231 | +14.0% |
| Tangible fixed assets | 22/27 | €1,645 | €1,876 | +€231 | +14.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,645 | €1,876 | +€231 | +14.0% |
| Current assets | 29/58 | €108,720 | €131,943 | +€23,223 | +21.4% |
| Stocks and contracts in progress | 3 | €29,945 | €30,911 | +€966 | +3.2% |
| Stocks | 30/36 | €29,945 | €30,911 | +€966 | +3.2% |
| Amounts receivable within one year | 40/41 | €13,737 | €5,763 | -€7,974 | -58.0% |
| Trade receivables | 40 | €3,613 | €215 | -€3,398 | -94.1% |
| Other amounts receivable | 41 | €10,124 | €5,548 | -€4,575 | -45.2% |
| Cash at bank and in hand | 54/58 | €65,014 | €95,195 | +€30,181 | +46.4% |
| Deferred charges and accrued income | 490/1 | €24 | €75 | +€51 | +212% |
| Total equity and liabilities | 10/49 | €110,365 | €133,819 | +€23,454 | +21.3% |
| Equity | 10/15 | €94,085 | €114,704 | +€20,619 | +21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,485 | €96,104 | +€20,619 | +27.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €73,625 | €96,104 | +€22,479 | +30.5% |
| Amounts payable | 17/49 | €16,280 | €19,115 | +€2,836 | +17.4% |
| Amounts payable within one year | 42/48 | €16,280 | €19,115 | +€2,836 | +17.4% |
| Trade debts | 44 | €3,994 | €1,420 | -€2,574 | -64.4% |
| Suppliers | 440/4 | €3,994 | €1,420 | -€2,574 | -64.4% |
| Taxes, remuneration and social security | 45 | €7,525 | €11,565 | +€4,040 | +53.7% |
| Taxes | 450/3 | €7,525 | €11,565 | +€4,040 | +53.7% |
| Other amounts payable | 47/48 | €4,760 | €6,130 | +€1,370 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €210 | €612 | +€401 | +191% |
| Other operating charges | 640/8 | €461 | €254 | -€206 | -44.8% |
| Gross operating margin | 9900 | €18,540 | €32,760 | +€14,219 | +76.7% |
| Operating profit (loss) | 9901 | €17,869 | €31,894 | +€14,024 | +78.5% |
| Financial income | 75/76B | €409 | €465 | +€56 | +13.7% |
| Recurring financial income | 75 | €409 | €465 | +€56 | +13.7% |
| Financial charges | 65/66B | €753 | €353 | -€400 | -53.2% |
| Recurring financial charges | 65 | €753 | €353 | -€400 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €17,525 | €32,006 | +€14,481 | +82.6% |
| Income taxes | 67/77 | €6,019 | €11,387 | +€5,368 | +89.2% |
| Profit (loss) for the period | 9904 | €11,506 | €20,619 | +€9,113 | +79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,506 | €20,619 | +€9,113 | +79.2% |
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 28 October 2026 via checked.be.