BIJOUTERIE FABER: what changed
What changed
BIJOUTERIE FABER
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
-€19,267
2024 · -€21,633+€2,366
Equity
-€275,336
2024 · -€256,069-€19,267
Cash
€10,271
2024 · €10,057+€214
Balance sheet total
€335,773
2024 · €397,475-€61,702
Largest movements
Assets
- Tangible fixed assets -€41,245
down €41,245 (-31.6%), from €130,605 to €89,360
of which Other tangible fixed assets: -€32,200
- Stocks and contracts -€20,888
down €20,888 (-8.2%), from €255,243 to €234,355
Equity and liabilities
- Debts after one year -€31,479
down €31,479 (-5.2%), from €607,940 to €576,461
of which Other amounts payable: -€22,405
- Profit (loss) carried forward -€19,267
down €19,267 (-6.0%), from -€323,719 to -€342,986
- Current portion of long-term debt -€6,523
down €6,523 (-39.5%), from €16,526 to €10,003
- Trade debts -€4,041
down €4,041 (-21.0%), from €19,288 to €15,247
Income statement
- Depreciation -€1,911
down €1,911 (-4.4%), from €43,156 to €41,245
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
-€21,633
Gross operating margin
+€70
Depreciation
+€1,911
Other operating charges
+€215
Financial income
+€26
Financial charges
+€122
Taxes
+€22
Result 2025
-€19,267
raises 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
+€38,216
Investment
€0
Financing
-€38,002
Cash 2024
€10,057
From operations (derived)
+€38,216
Net result for the year
-€19,267
Depreciation
+€41,245
Stocks and contracts
+€20,888
Receivables within one year
-€191
Deferred charges and accrued income
-€26
Trade debts
-€4,041
Tax, wage and social debts
-€391
Financing
-€38,002
Debts after one year
-€31,479
Current portion of long-term debt
-€6,523
Cash 2025
€10,271
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,475 | €335,773 | -€61,702 | -15.5% |
| Fixed assets | 21/28 | €131,155 | €89,910 | -€41,245 | -31.4% |
| Tangible fixed assets | 22/27 | €130,605 | €89,360 | -€41,245 | -31.6% |
| Leasing and similar rights | 25 | €32,389 | €23,344 | -€9,045 | -27.9% |
| Other tangible fixed assets | 26 | €98,216 | €66,016 | -€32,200 | -32.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €266,319 | €245,862 | -€20,457 | -7.7% |
| Stocks and contracts in progress | 3 | €255,243 | €234,355 | -€20,888 | -8.2% |
| Stocks | 30/36 | €255,243 | €234,355 | -€20,888 | -8.2% |
| Amounts receivable within one year | 40/41 | €45 | €236 | +€191 | +428% |
| Trade receivables | 40 | €45 | €236 | +€191 | +428% |
| Cash at bank and in hand | 54/58 | €10,057 | €10,271 | +€214 | +2.1% |
| Deferred charges and accrued income | 490/1 | €975 | €1,000 | +€26 | +2.6% |
| Total equity and liabilities | 10/49 | €397,475 | €335,773 | -€61,702 | -15.5% |
| Equity | 10/15 | -€256,069 | -€275,336 | -€19,267 | -7.5% |
| Contributions | 10/11 | €67,650 | €67,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€323,719 | -€342,986 | -€19,267 | -6.0% |
| Amounts payable | 17/49 | €653,543 | €611,109 | -€42,435 | -6.5% |
| Amounts payable after more than one year | 17 | €607,940 | €576,461 | -€31,479 | -5.2% |
| Financial debts | 170/4 | €24,791 | €15,716 | -€9,075 | -36.6% |
| Other amounts payable | 178/9 | €583,149 | €560,745 | -€22,405 | -3.8% |
| Amounts payable within one year | 42/48 | €43,853 | €32,898 | -€10,955 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €16,526 | €10,003 | -€6,523 | -39.5% |
| Trade debts | 44 | €19,288 | €15,247 | -€4,041 | -21.0% |
| Suppliers | 440/4 | €19,288 | €15,247 | -€4,041 | -21.0% |
| Taxes, remuneration and social security | 45 | €8,039 | €7,647 | -€391 | -4.9% |
| Taxes | 450/3 | €8,039 | €6,647 | -€1,391 | -17.3% |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €1,750 | €1,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,156 | €41,245 | -€1,911 | -4.4% |
| Other operating charges | 640/8 | €2,345 | €2,130 | -€215 | -9.2% |
| Gross operating margin | 9900 | €27,888 | €27,959 | +€70 | +0.3% |
| Operating profit (loss) | 9901 | -€17,612 | -€15,417 | +€2,196 | +12.5% |
| Financial income | 75/76B | €38 | €63 | +€26 | +67.5% |
| Recurring financial income | 75 | €38 | €63 | +€26 | +67.5% |
| Financial charges | 65/66B | €3,509 | €3,387 | -€122 | -3.5% |
| Recurring financial charges | 65 | €3,509 | €3,387 | -€122 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,084 | -€18,740 | +€2,344 | +11.1% |
| Income taxes | 67/77 | €549 | €527 | -€22 | -4.1% |
| Profit (loss) for the period | 9904 | -€21,633 | -€19,267 | +€2,366 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,633 | -€19,267 | +€2,366 | +10.9% |
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 1 November 2026 via checked.be.