Bijouterie Depaepe: 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.
Bijouterie Depaepe
Largest movements
- Current investments +€19,848
up €19,848 (+195%), from €10,152 to €30,000
- Cash -€16,213
down €16,213 (-68.9%), from €23,530 to €7,318
mainly Trade debts (-€22,528) and Current investments (-€19,848)
- Stocks and contracts +€13,545
up €13,545 (+3.4%), from €393,048 to €406,594
- Tangible fixed assets -€10,913
down €10,913 (-21.2%), from €51,520 to €40,607
of which Furniture and vehicles: -€7,090
- Receivables within one year +€6,374
up €6,374 (+317%), from €2,008 to €8,382
of which Other amounts receivable: +€3,844
- Reserves +€27,700
up €27,700 (+18.8%), from €147,732 to €175,432
of which Distributable reserves: +€27,700
- Trade debts -€22,528
down €22,528 (-61.6%), from €36,563 to €14,035
- Accrued charges and deferred income +€10,778
up €10,778 (+53.5%), from €20,149 to €30,927
- Debts after one year -€8,284
down €8,284 (-29.4%), from €28,213 to €19,929
- Other debts +€7,437
up €7,437 (+4.4%), from €170,244 to €177,681
- Staff costs -€39,673
no longer reported in 2025 (was €39,673)
- Gross operating margin -€30,673
down €30,673 (-34.3%), from €89,470 to €58,797
- Other operating charges +€2,925
up €2,925 (+177%), from €1,652 to €4,577
- Taxes +€2,770
new in 2025: €2,770
- Depreciation +€2,672
up €2,672 (+27.9%), from €9,579 to €12,251
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 | €482,778 | €495,950 | +€13,172 | +2.7% |
| Fixed assets | 21/28 | €51,520 | €40,607 | -€10,913 | -21.2% |
| Tangible fixed assets | 22/27 | €51,520 | €40,607 | -€10,913 | -21.2% |
| Plant, machinery and equipment | 23 | €16,154 | €12,332 | -€3,823 | -23.7% |
| Furniture and vehicles | 24 | €35,366 | €28,276 | -€7,090 | -20.0% |
| Current assets | 29/58 | €431,258 | €455,343 | +€24,085 | +5.6% |
| Stocks and contracts in progress | 3 | €393,048 | €406,594 | +€13,545 | +3.4% |
| Stocks | 30/36 | €393,048 | €406,594 | +€13,545 | +3.4% |
| Amounts receivable within one year | 40/41 | €2,008 | €8,382 | +€6,374 | +317% |
| Trade receivables | 40 | - | €2,530 | +€2,530 | |
| Other amounts receivable | 41 | €2,008 | €5,852 | +€3,844 | +191% |
| Current investments | 50/53 | €10,152 | €30,000 | +€19,848 | +195% |
| Cash at bank and in hand | 54/58 | €23,530 | €7,318 | -€16,213 | -68.9% |
| Deferred charges and accrued income | 490/1 | €2,518 | €3,050 | +€532 | +21.1% |
| Total equity and liabilities | 10/49 | €482,778 | €495,950 | +€13,172 | +2.7% |
| Equity | 10/15 | €211,919 | €237,965 | +€26,046 | +12.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €147,732 | €175,432 | +€27,700 | +18.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €13,047 | €13,047 | = | 0.0% |
| Distributable reserves | 133 | €128,485 | €156,185 | +€27,700 | +21.6% |
| Profit (loss) carried forward | 14 | €2,187 | €533 | -€1,654 | -75.6% |
| Amounts payable | 17/49 | €270,859 | €257,985 | -€12,874 | -4.8% |
| Amounts payable after more than one year | 17 | €28,213 | €19,929 | -€8,284 | -29.4% |
| Financial debts | 170/4 | €28,213 | €19,929 | -€8,284 | -29.4% |
| Amounts payable within one year | 42/48 | €222,497 | €207,130 | -€15,368 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,951 | €8,284 | +€333 | +4.2% |
| Trade debts | 44 | €36,563 | €14,035 | -€22,528 | -61.6% |
| Suppliers | 440/4 | €36,563 | €14,035 | -€22,528 | -61.6% |
| Advances received on contracts in progress | 46 | €252 | - | -€252 | |
| Taxes, remuneration and social security | 45 | €7,487 | €7,130 | -€357 | -4.8% |
| Taxes | 450/3 | €1,827 | €7,130 | +€5,302 | +290% |
| Remuneration and social security | 454/9 | €5,659 | - | -€5,659 | |
| Other amounts payable | 47/48 | €170,244 | €177,681 | +€7,437 | +4.4% |
| Accrued charges and deferred income | 492/3 | €20,149 | €30,927 | +€10,778 | +53.5% |
| Remuneration, social security and pensions | 62 | €39,673 | - | -€39,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,579 | €12,251 | +€2,672 | +27.9% |
| Other operating charges | 640/8 | €1,652 | €4,577 | +€2,925 | +177% |
| Gross operating margin | 9900 | €89,470 | €58,797 | -€30,673 | -34.3% |
| Operating profit (loss) | 9901 | €38,567 | €41,969 | +€3,402 | +8.8% |
| Financial income | 75/76B | - | €1,497 | +€1,497 | |
| Recurring financial income | 75 | - | €1,497 | +€1,497 | |
| Financial charges | 65/66B | €10,947 | €12,984 | +€2,037 | +18.6% |
| Recurring financial charges | 65 | €10,947 | €12,984 | +€2,037 | +18.6% |
| Profit (loss) for the period before taxes | 9903 | €27,620 | €30,482 | +€2,862 | +10.4% |
| Income taxes | 67/77 | - | €2,770 | +€2,770 | |
| Profit (loss) for the period | 9904 | €27,620 | €27,712 | +€92 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,620 | €27,712 | +€92 | +0.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.