BIJOUTERIE ABEELE: what changed
Two fiscal 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.
BIJOUTERIE ABEELE
Largest movements
- Cash -€31,817
down €31,817 (-35.9%), from €88,587 to €56,770
mainly Debts after one year (-€45,000) and Tax, wage and social debts (-€23,408)
- Stocks and contracts +€10,383
up €10,383 (+1.5%), from €678,232 to €688,615
- Debts after one year -€45,000
no longer reported in 2025 (was €45,000)
- Other debts +€43,200
up €43,200 (+23.2%), from €186,025 to €229,225
- Tax, wage and social debts -€23,408
down €23,408 (-82.3%), from €28,432 to €5,024
of which Taxes: -€20,167
- Gross operating margin -€32,197
down €32,197 (-35.0%), from €91,926 to €59,728
- Staff costs -€21,284
down €21,284 (-33.3%), from €63,825 to €42,541
- Taxes -€3,735
down €3,735 (-58.9%), from €6,347 to €2,611
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.
Cash bridge derived
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 | €791,591 | €773,996 | -€17,595 | -2.2% |
| Fixed assets | 21/28 | €19,672 | €18,774 | -€898 | -4.6% |
| Tangible fixed assets | 22/27 | €18,646 | €17,747 | -€898 | -4.8% |
| Land and buildings | 22 | €8,633 | €9,703 | +€1,070 | +12.4% |
| Plant, machinery and equipment | 23 | €9,987 | €8,045 | -€1,942 | -19.4% |
| Furniture and vehicles | 24 | €26 | - | -€26 | |
| Financial fixed assets | 28 | €1,026 | €1,026 | = | 0.0% |
| Current assets | 29/58 | €771,919 | €755,223 | -€16,697 | -2.2% |
| Stocks and contracts in progress | 3 | €678,232 | €688,615 | +€10,383 | +1.5% |
| Stocks | 30/36 | €678,232 | €688,615 | +€10,383 | +1.5% |
| Amounts receivable within one year | 40/41 | €5,101 | €9,838 | +€4,737 | +92.9% |
| Trade receivables | 40 | - | €950 | +€950 | |
| Other amounts receivable | 41 | €5,101 | €8,888 | +€3,787 | +74.3% |
| Cash at bank and in hand | 54/58 | €88,587 | €56,770 | -€31,817 | -35.9% |
| Total equity and liabilities | 10/49 | €791,591 | €773,996 | -€17,595 | -2.2% |
| Equity | 10/15 | €491,658 | €497,391 | +€5,733 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,119 | €193,119 | = | 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% |
| Distributable reserves | 133 | €191,259 | €191,259 | = | 0.0% |
| Profit (loss) carried forward | 14 | €279,939 | €285,672 | +€5,733 | +2.0% |
| Amounts payable | 17/49 | €299,934 | €276,606 | -€23,328 | -7.8% |
| Amounts payable after more than one year | 17 | €45,000 | - | -€45,000 | |
| Financial debts | 170/4 | €45,000 | - | -€45,000 | |
| Amounts payable within one year | 42/48 | €254,934 | €276,606 | +€21,672 | +8.5% |
| Trade debts | 44 | €24,195 | €27,303 | +€3,108 | +12.8% |
| Suppliers | 440/4 | €24,195 | €27,303 | +€3,108 | +12.8% |
| Advances received on contracts in progress | 46 | €16,281 | €15,053 | -€1,229 | -7.5% |
| Taxes, remuneration and social security | 45 | €28,432 | €5,024 | -€23,408 | -82.3% |
| Taxes | 450/3 | €20,967 | €800 | -€20,167 | -96.2% |
| Remuneration and social security | 454/9 | €7,465 | €4,224 | -€3,240 | -43.4% |
| Other amounts payable | 47/48 | €186,025 | €229,225 | +€43,200 | +23.2% |
| Remuneration, social security and pensions | 62 | €63,825 | €42,541 | -€21,284 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,721 | €7,167 | -€553 | -7.2% |
| Other operating charges | 640/8 | €992 | €966 | -€26 | -2.6% |
| Gross operating margin | 9900 | €91,926 | €59,728 | -€32,197 | -35.0% |
| Operating profit (loss) | 9901 | €19,388 | €9,054 | -€10,334 | -53.3% |
| Financial income | 75/76B | €1,615 | €1,431 | -€183 | -11.4% |
| Recurring financial income | 75 | €1,615 | €1,431 | -€183 | -11.4% |
| Financial charges | 65/66B | €2,184 | €2,141 | -€44 | -2.0% |
| Recurring financial charges | 65 | €2,184 | €2,141 | -€44 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €18,819 | €8,345 | -€10,474 | -55.7% |
| Income taxes | 67/77 | €6,347 | €2,611 | -€3,735 | -58.9% |
| Profit (loss) for the period | 9904 | €12,472 | €5,733 | -€6,739 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,472 | €5,733 | -€6,739 | -54.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.