BIJOUTERIE DEPREZ PATRICK: 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 DEPREZ PATRICK
Largest movements
- Receivables within one year -€53,172
down €53,172 (-59.0%), from €90,177 to €37,005
of which Other amounts receivable: -€53,304
- Stocks and contracts +€23,984
up €23,984 (+6.5%), from €370,516 to €394,500
- Deferred charges and accrued income -€8,022
down €8,022 (-69.1%), from €11,612 to €3,590
- Tangible fixed assets -€7,061
down €7,061 (-12.2%), from €57,813 to €50,751
of which Other tangible fixed assets: -€7,349
- Trade debts -€29,188
down €29,188 (-19.0%), from €153,610 to €124,423
- Debts after one year -€13,707
down €13,707 (-14.7%), from €92,937 to €79,230
- Profit (loss) carried forward +€10,268
up €10,268 (+4.5%), from €227,819 to €238,086
- Tax, wage and social debts -€5,527
down €5,527 (-32.4%), from €17,074 to €11,547
of which Taxes: -€5,527
- Gross operating margin -€29,657
down €29,657 (-40.9%), from €72,431 to €42,774
- Taxes -€20,984
down €20,984, from €12,966 to -€8,018
- Other operating charges +€5,827
up €5,827 (+74.0%), from €7,871 to €13,698
- Financial charges +€2,030
up €2,030 (+13.4%), from €15,208 to €17,238
- Financial income +€1,157
up €1,157 (+2020.9%), from €57 to €1,214
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 | €540,410 | €499,740 | -€40,670 | -7.5% |
| Fixed assets | 21/28 | €57,888 | €50,826 | -€7,061 | -12.2% |
| Tangible fixed assets | 22/27 | €57,813 | €50,751 | -€7,061 | -12.2% |
| Plant, machinery and equipment | 23 | €835 | €435 | -€401 | -48.0% |
| Furniture and vehicles | 24 | €1,769 | €2,458 | +€689 | +38.9% |
| Other tangible fixed assets | 26 | €55,208 | €47,858 | -€7,349 | -13.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €482,523 | €448,914 | -€33,609 | -7.0% |
| Stocks and contracts in progress | 3 | €370,516 | €394,500 | +€23,984 | +6.5% |
| Stocks | 30/36 | €370,516 | €394,500 | +€23,984 | +6.5% |
| Amounts receivable within one year | 40/41 | €90,177 | €37,005 | -€53,172 | -59.0% |
| Trade receivables | 40 | €32,573 | €32,705 | +€132 | +0.4% |
| Other amounts receivable | 41 | €57,604 | €4,300 | -€53,304 | -92.5% |
| Cash at bank and in hand | 54/58 | €10,218 | €13,819 | +€3,601 | +35.2% |
| Deferred charges and accrued income | 490/1 | €11,612 | €3,590 | -€8,022 | -69.1% |
| Total equity and liabilities | 10/49 | €540,410 | €499,740 | -€40,670 | -7.5% |
| Equity | 10/15 | €248,224 | €258,491 | +€10,268 | +4.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,819 | €238,086 | +€10,268 | +4.5% |
| Amounts payable | 17/49 | €292,187 | €241,249 | -€50,938 | -17.4% |
| Amounts payable after more than one year | 17 | €92,937 | €79,230 | -€13,707 | -14.7% |
| Financial debts | 170/4 | €92,937 | €79,230 | -€13,707 | -14.7% |
| Amounts payable within one year | 42/48 | €199,224 | €162,018 | -€37,206 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €19,095 | €13,707 | -€5,388 | -28.2% |
| Financial debts | 43 | €4,254 | €6,126 | +€1,872 | +44.0% |
| Credit institutions | 430/8 | €4,254 | €6,126 | +€1,872 | +44.0% |
| Trade debts | 44 | €153,610 | €124,423 | -€29,188 | -19.0% |
| Suppliers | 440/4 | €153,610 | €124,423 | -€29,188 | -19.0% |
| Taxes, remuneration and social security | 45 | €17,074 | €11,547 | -€5,527 | -32.4% |
| Taxes | 450/3 | €17,074 | €11,547 | -€5,527 | -32.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,192 | €6,217 | +€1,025 | +19.7% |
| Accrued charges and deferred income | 492/3 | €25 | €0 | -€25 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,026 | €10,802 | +€777 | +7.7% |
| Other operating charges | 640/8 | €7,871 | €13,698 | +€5,827 | +74.0% |
| Gross operating margin | 9900 | €72,431 | €42,774 | -€29,657 | -40.9% |
| Operating profit (loss) | 9901 | €54,534 | €18,274 | -€36,260 | -66.5% |
| Financial income | 75/76B | €57 | €1,214 | +€1,157 | +2020.9% |
| Recurring financial income | 75 | €57 | €1,214 | +€1,157 | +2020.9% |
| Financial charges | 65/66B | €15,208 | €17,238 | +€2,030 | +13.4% |
| Recurring financial charges | 65 | €15,208 | €17,238 | +€2,030 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €39,383 | €2,250 | -€37,134 | -94.3% |
| Income taxes | 67/77 | €12,966 | -€8,018 | -€20,984 | |
| Profit (loss) for the period | 9904 | €26,417 | €10,268 | -€16,150 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,417 | €10,268 | -€16,150 | -61.1% |
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 11 October 2026 via checked.be.