BIJOUTERIE JC LAMBERT: 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 JC LAMBERT
Largest movements
- Stocks and contracts +€209,123
up €209,123 (+16.5%), from €1.3m to €1.5m
- Cash +€172,805
up €172,805 (+25.4%), from €680,783 to €853,589
mainly Net result for the year (+€391,891) and Other debts (+€328,225)
- Receivables within one year +€56,292
up €56,292 (+671%), from €8,391 to €64,683
of which Other amounts receivable: +€40,511
- Tangible fixed assets -€33,767
down €33,767 (-42.1%), from €80,284 to €46,517
of which Other tangible fixed assets: -€20,920
- Other debts +€328,225
up €328,225 (+88,048%), from €373 to €328,598
- Reserves +€46,926
up €46,926 (+3.9%), from €1.2m to €1.3m
- Tax, wage and social debts +€30,330
up €30,330 (+18.7%), from €162,547 to €192,877
of which Taxes: +€23,265
- Staff costs +€27,932
up €27,932 (+12.6%), from €221,436 to €249,368
- Taxes -€11,045
down €11,045 (-5.7%), from €193,553 to €182,508
- Gross operating margin -€9,913
down €9,913 (-1.1%), from €872,872 to €862,959
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 | €2,057,209 | €2,463,960 | +€406,751 | +19.8% |
| Fixed assets | 21/28 | €80,284 | €46,517 | -€33,767 | -42.1% |
| Tangible fixed assets | 22/27 | €80,284 | €46,517 | -€33,767 | -42.1% |
| Plant, machinery and equipment | 23 | €11,322 | €10,446 | -€876 | -7.7% |
| Furniture and vehicles | 24 | €23,251 | €11,279 | -€11,972 | -51.5% |
| Other tangible fixed assets | 26 | €45,712 | €24,792 | -€20,920 | -45.8% |
| Current assets | 29/58 | €1,976,925 | €2,417,443 | +€440,518 | +22.3% |
| Stocks and contracts in progress | 3 | €1,263,662 | €1,472,785 | +€209,123 | +16.5% |
| Stocks | 30/36 | €1,263,662 | €1,472,785 | +€209,123 | +16.5% |
| Amounts receivable within one year | 40/41 | €8,391 | €64,683 | +€56,292 | +671% |
| Trade receivables | 40 | €8,388 | €24,169 | +€15,781 | +188% |
| Other amounts receivable | 41 | €3 | €40,514 | +€40,511 | +1,396,929% |
| Cash at bank and in hand | 54/58 | €680,783 | €853,589 | +€172,805 | +25.4% |
| Deferred charges and accrued income | 490/1 | €24,089 | €26,386 | +€2,298 | +9.5% |
| Total equity and liabilities | 10/49 | €2,057,209 | €2,463,960 | +€406,751 | +19.8% |
| Equity | 10/15 | €1,732,442 | €1,779,368 | +€46,926 | +2.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,203,840 | €1,250,766 | +€46,926 | +3.9% |
| Distributable reserves | 133 | €1,203,840 | €1,250,766 | +€46,926 | +3.9% |
| Profit (loss) carried forward | 14 | €508,602 | €508,602 | = | 0.0% |
| Amounts payable | 17/49 | €324,767 | €684,592 | +€359,825 | +111% |
| Amounts payable after more than one year | 17 | €89,916 | €75,486 | -€14,430 | -16.0% |
| Financial debts | 170/4 | €89,916 | €75,486 | -€14,430 | -16.0% |
| Amounts payable within one year | 42/48 | €232,676 | €608,903 | +€376,227 | +162% |
| Current portion of amounts payable after more than one year | 42 | €14,215 | €14,430 | +€215 | +1.5% |
| Trade debts | 44 | €55,541 | €72,999 | +€17,458 | +31.4% |
| Suppliers | 440/4 | €55,541 | €72,999 | +€17,458 | +31.4% |
| Taxes, remuneration and social security | 45 | €162,547 | €192,877 | +€30,330 | +18.7% |
| Taxes | 450/3 | €135,782 | €159,047 | +€23,265 | +17.1% |
| Remuneration and social security | 454/9 | €26,765 | €33,830 | +€7,065 | +26.4% |
| Other amounts payable | 47/48 | €373 | €328,598 | +€328,225 | +88,048% |
| Accrued charges and deferred income | 492/3 | €2,175 | €203 | -€1,972 | -90.7% |
| Remuneration, social security and pensions | 62 | €221,436 | €249,368 | +€27,932 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,527 | €38,973 | +€447 | +1.2% |
| Other operating charges | 640/8 | €3,261 | €3,428 | +€167 | +5.1% |
| Gross operating margin | 9900 | €872,872 | €862,959 | -€9,913 | -1.1% |
| Operating profit (loss) | 9901 | €609,648 | €571,189 | -€38,459 | -6.3% |
| Financial income | 75/76B | €10,076 | €8,956 | -€1,119 | -11.1% |
| Recurring financial income | 75 | €10,076 | €8,956 | -€1,119 | -11.1% |
| Financial charges | 65/66B | €5,459 | €5,747 | +€288 | +5.3% |
| Recurring financial charges | 65 | €5,459 | €5,747 | +€288 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €614,265 | €574,398 | -€39,867 | -6.5% |
| Income taxes | 67/77 | €193,553 | €182,508 | -€11,045 | -5.7% |
| Profit (loss) for the period | 9904 | €420,712 | €391,891 | -€28,822 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €420,712 | €391,891 | -€28,822 | -6.9% |
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 19 October 2026 via checked.be.