Bijouterie CLERBOIS: what changed
What changed
Bijouterie CLERBOIS
NACE 32.123, Manufacture of jewellery
filed annual accounts (NBB)
Net result for the year
€2,552
2024 · -€1,657+€4,209
Equity
€229,836
2024 · €227,284+€2,552
Cash
€33,156
2024 · €27,982+€5,174
Balance sheet total
€295,098
2024 · €287,986+€7,112
Largest movements
Assets
- Stocks and contracts +€7,951
up €7,951 (+4.0%), from €200,359 to €208,310
- Tangible fixed assets -€7,786
down €7,786 (-14.8%), from €52,678 to €44,892
of which Furniture and vehicles: -€7,550
- Cash +€5,174
up €5,174 (+18.5%), from €27,982 to €33,156
mainly Depreciation (+€7,786) and Other debts (+€3,217)
Equity and liabilities
- Other debts +€3,217
up €3,217 (+6.6%), from €48,378 to €51,594
Income statement
- Gross operating margin +€4,284
up €4,284 (+49.3%), from €8,683 to €12,967
- Depreciation +€391
up €391 (+5.3%), from €7,394 to €7,786
- Financial income +€226
up €226 (+26.2%), from €863 to €1,089
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1,657
Gross operating margin
+€4,284
Depreciation
-€391
Other operating charges
+€118
Financial income
+€226
Financial charges
-€23
Taxes
-€5
Result 2025
€2,552
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,348
Investment
€0
Financing
-€174
Cash 2024
€27,982
From operations (derived)
+€5,348
Net result for the year
+€2,552
Depreciation
+€7,786
Stocks and contracts
-€7,951
Receivables within one year
-€2,008
Deferred charges and accrued income
+€235
Trade debts
+€24
Tax, wage and social debts
+€1,494
Other debts
+€3,217
Financing
-€174
Current portion of long-term debt
-€174
Cash 2025
€33,156
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €287,986 | €295,098 | +€7,112 | +2.5% |
| Fixed assets | 21/28 | €52,728 | €44,942 | -€7,786 | -14.8% |
| Tangible fixed assets | 22/27 | €52,678 | €44,892 | -€7,786 | -14.8% |
| Plant, machinery and equipment | 23 | €236 | €0 | -€236 | -100% |
| Furniture and vehicles | 24 | €52,442 | €44,892 | -€7,550 | -14.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €235,258 | €250,156 | +€14,898 | +6.3% |
| Stocks and contracts in progress | 3 | €200,359 | €208,310 | +€7,951 | +4.0% |
| Stocks | 30/36 | €200,359 | €208,310 | +€7,951 | +4.0% |
| Amounts receivable within one year | 40/41 | €5,635 | €7,643 | +€2,008 | +35.6% |
| Trade receivables | 40 | - | €2,471 | +€2,471 | |
| Other amounts receivable | 41 | €5,635 | €5,172 | -€463 | -8.2% |
| Cash at bank and in hand | 54/58 | €27,982 | €33,156 | +€5,174 | +18.5% |
| Deferred charges and accrued income | 490/1 | €1,281 | €1,047 | -€235 | -18.3% |
| Total equity and liabilities | 10/49 | €287,986 | €295,098 | +€7,112 | +2.5% |
| Equity | 10/15 | €227,284 | €229,836 | +€2,552 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,862 | €8,862 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,002 | €7,002 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,823 | €202,374 | +€2,552 | +1.3% |
| Amounts payable | 17/49 | €60,701 | €65,262 | +€4,561 | +7.5% |
| Amounts payable within one year | 42/48 | €60,701 | €65,262 | +€4,561 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €1,019 | €844 | -€174 | -17.1% |
| Trade debts | 44 | €6,747 | €6,772 | +€24 | +0.4% |
| Suppliers | 440/4 | €6,747 | €6,772 | +€24 | +0.4% |
| Taxes, remuneration and social security | 45 | €4,557 | €6,051 | +€1,494 | +32.8% |
| Taxes | 450/3 | €2,245 | €3,739 | +€1,494 | +66.6% |
| Remuneration and social security | 454/9 | €2,313 | €2,313 | = | 0.0% |
| Other amounts payable | 47/48 | €48,378 | €51,594 | +€3,217 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,394 | €7,786 | +€391 | +5.3% |
| Other operating charges | 640/8 | €824 | €706 | -€118 | -14.3% |
| Gross operating margin | 9900 | €8,683 | €12,967 | +€4,284 | +49.3% |
| Operating profit (loss) | 9901 | €465 | €4,475 | +€4,010 | +863% |
| Financial income | 75/76B | €863 | €1,089 | +€226 | +26.2% |
| Recurring financial income | 75 | €863 | €1,089 | +€226 | +26.2% |
| Financial charges | 65/66B | €2,748 | €2,772 | +€23 | +0.9% |
| Recurring financial charges | 65 | €2,748 | €2,772 | +€23 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,421 | €2,792 | +€4,213 | |
| Income taxes | 67/77 | €236 | €241 | +€5 | +1.9% |
| Profit (loss) for the period | 9904 | -€1,657 | €2,552 | +€4,209 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,657 | €2,552 | +€4,209 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.