BIJOUTERIE DEPAS: 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 DEPAS
Largest movements
- Stocks and contracts +€43,643
up €43,643 (+10.7%), from €409,354 to €452,998
- Cash -€9,332
down €9,332 (-16.5%), from €56,724 to €47,392
mainly Stocks and contracts (-€43,643) and Contributions, distributions and other (-€20,000)
- Reserves +€307,946
up €307,946 (+272%), from €113,091 to €421,037
of which Distributable reserves: +€307,946
- Profit (loss) carried forward -€299,002
no longer reported in 2025 (was €299,002)
- Other debts +€20,100
up €20,100 (+1,380%), from €1,457 to €21,557
- Trade debts -€9,546
down €9,546 (-32.1%), from €29,723 to €20,177
- Tax, wage and social debts +€6,505
up €6,505 (+34.1%), from €19,057 to €25,562
of which Taxes: +€6,808
- Gross operating margin +€39,854
up €39,854 (+90.9%), from €43,841 to €83,696
- Staff costs -€7,014
down €7,014 (-13.0%), from €53,860 to €46,846
- Taxes +€4,481
up €4,481 (+1,752%), from €256 to €4,737
- Other operating charges -€865
down €865 (-49.8%), from €1,737 to €871
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 | €480,923 | €506,924 | +€26,001 | +5.4% |
| Fixed assets | 21/28 | €2,420 | €1,413 | -€1,007 | -41.6% |
| Tangible fixed assets | 22/27 | €2,395 | €1,389 | -€1,007 | -42.0% |
| Plant, machinery and equipment | 23 | €2,039 | €1,210 | -€828 | -40.6% |
| Furniture and vehicles | 24 | €357 | €178 | -€178 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €478,503 | €505,511 | +€27,008 | +5.6% |
| Stocks and contracts in progress | 3 | €409,354 | €452,998 | +€43,643 | +10.7% |
| Stocks | 30/36 | €409,354 | €452,998 | +€43,643 | +10.7% |
| Amounts receivable within one year | 40/41 | €8,825 | €4,922 | -€3,903 | -44.2% |
| Trade receivables | 40 | €2,020 | €2,264 | +€244 | +12.1% |
| Other amounts receivable | 41 | €6,805 | €2,658 | -€4,147 | -60.9% |
| Cash at bank and in hand | 54/58 | €56,724 | €47,392 | -€9,332 | -16.5% |
| Deferred charges and accrued income | 490/1 | €3,600 | €200 | -€3,401 | -94.5% |
| Total equity and liabilities | 10/49 | €480,923 | €506,924 | +€26,001 | +5.4% |
| Equity | 10/15 | €430,685 | €439,629 | +€8,944 | +2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €113,091 | €421,037 | +€307,946 | +272% |
| Tax-exempt reserves | 132 | €24,000 | €24,000 | = | 0.0% |
| Distributable reserves | 133 | €89,091 | €397,037 | +€307,946 | +346% |
| Profit (loss) carried forward | 14 | €299,002 | - | -€299,002 | |
| Amounts payable | 17/49 | €50,238 | €67,295 | +€17,057 | +34.0% |
| Amounts payable within one year | 42/48 | €50,236 | €67,295 | +€17,059 | +34.0% |
| Trade debts | 44 | €29,723 | €20,177 | -€9,546 | -32.1% |
| Suppliers | 440/4 | €29,723 | €20,177 | -€9,546 | -32.1% |
| Taxes, remuneration and social security | 45 | €19,057 | €25,562 | +€6,505 | +34.1% |
| Taxes | 450/3 | €10,673 | €17,481 | +€6,808 | +63.8% |
| Remuneration and social security | 454/9 | €8,384 | €8,081 | -€303 | -3.6% |
| Other amounts payable | 47/48 | €1,457 | €21,557 | +€20,100 | +1,380% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €53,860 | €46,846 | -€7,014 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,238 | €1,007 | -€231 | -18.7% |
| Other operating charges | 640/8 | €1,737 | €871 | -€865 | -49.8% |
| Gross operating margin | 9900 | €43,841 | €83,696 | +€39,854 | +90.9% |
| Operating profit (loss) | 9901 | -€12,994 | €34,971 | +€47,965 | |
| Financial income | 75/76B | €1,336 | €612 | -€724 | -54.2% |
| Recurring financial income | 75 | €1,336 | €612 | -€724 | -54.2% |
| Financial charges | 65/66B | €2,064 | €1,903 | -€162 | -7.8% |
| Recurring financial charges | 65 | €2,064 | €1,903 | -€162 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,722 | €33,680 | +€47,403 | |
| Income taxes | 67/77 | €256 | €4,737 | +€4,481 | +1,752% |
| Profit (loss) for the period | 9904 | -€13,978 | €28,944 | +€42,922 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,978 | €28,944 | +€42,922 |
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 23 October 2026 via checked.be.