Bijouterie Lizin: 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 Lizin
Largest movements
- Stocks and contracts +€17,731
up €17,731 (+4.6%), from €388,495 to €406,226
- Cash +€11,084
up €11,084 (+65.1%), from €17,025 to €28,109
mainly Net result for the year (+€47,786) and Tax, wage and social debts (+€17,029)
- Tangible fixed assets -€6,849
down €6,849 (-21.1%), from €32,486 to €25,637
of which Land and buildings: -€8,284
- Reserves +€47,786
up €47,786 (+40.8%), from €117,260 to €165,046
- Trade debts -€26,239
down €26,239 (-61.5%), from €42,649 to €16,410
- Tax, wage and social debts +€17,029
up €17,029 (+104%), from €16,337 to €33,366
of which Taxes: +€16,823
- Other debts -€9,560
down €9,560 (-30.6%), from €31,224 to €21,664
- Debts after one year -€8,296
down €8,296 (-32.8%), from €25,263 to €16,967
- Gross operating margin +€51,265
up €51,265 (+84.5%), from €60,651 to €111,917
- Taxes +€17,596
up €17,596 (+257%), from €6,838 to €24,434
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 | €442,889 | €464,739 | +€21,850 | +4.9% |
| Fixed assets | 21/28 | €32,486 | €25,637 | -€6,849 | -21.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €32,486 | €25,637 | -€6,849 | -21.1% |
| Land and buildings | 22 | €29,276 | €20,993 | -€8,284 | -28.3% |
| Furniture and vehicles | 24 | €3,210 | €4,645 | +€1,435 | +44.7% |
| Current assets | 29/58 | €410,403 | €439,102 | +€28,698 | +7.0% |
| Stocks and contracts in progress | 3 | €388,495 | €406,226 | +€17,731 | +4.6% |
| Stocks | 30/36 | €388,495 | €406,226 | +€17,731 | +4.6% |
| Amounts receivable within one year | 40/41 | €1,833 | €1,698 | -€134 | -7.3% |
| Trade receivables | 40 | - | €508 | +€508 | |
| Other amounts receivable | 41 | €1,833 | €1,190 | -€643 | -35.1% |
| Cash at bank and in hand | 54/58 | €17,025 | €28,109 | +€11,084 | +65.1% |
| Deferred charges and accrued income | 490/1 | €3,050 | €3,068 | +€18 | +0.6% |
| Total equity and liabilities | 10/49 | €442,889 | €464,739 | +€21,850 | +4.9% |
| Equity | 10/15 | €319,242 | €367,028 | +€47,786 | +15.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €117,260 | €165,046 | +€47,786 | +40.8% |
| Distributable reserves | 133 | €117,260 | €165,046 | +€47,786 | +40.8% |
| Profit (loss) carried forward | 14 | €183,390 | €183,390 | = | 0.0% |
| Amounts payable | 17/49 | €123,647 | €97,711 | -€25,936 | -21.0% |
| Amounts payable after more than one year | 17 | €25,263 | €16,967 | -€8,296 | -32.8% |
| Financial debts | 170/4 | €25,263 | €16,967 | -€8,296 | -32.8% |
| Amounts payable within one year | 42/48 | €98,384 | €80,743 | -€17,640 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €8,173 | €9,303 | +€1,130 | +13.8% |
| Trade debts | 44 | €42,649 | €16,410 | -€26,239 | -61.5% |
| Suppliers | 440/4 | €42,649 | €16,410 | -€26,239 | -61.5% |
| Taxes, remuneration and social security | 45 | €16,337 | €33,366 | +€17,029 | +104% |
| Taxes | 450/3 | €9,839 | €26,662 | +€16,823 | +171% |
| Remuneration and social security | 454/9 | €6,498 | €6,704 | +€206 | +3.2% |
| Other amounts payable | 47/48 | €31,224 | €21,664 | -€9,560 | -30.6% |
| Remuneration, social security and pensions | 62 | €29,283 | €29,784 | +€501 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,918 | €8,540 | -€379 | -4.2% |
| Other operating charges | 640/8 | €245 | - | -€245 | |
| Gross operating margin | 9900 | €60,651 | €111,917 | +€51,265 | +84.5% |
| Operating profit (loss) | 9901 | €22,205 | €73,594 | +€51,388 | +231% |
| Financial income | 75/76B | €14 | €17 | +€3 | +19.2% |
| Recurring financial income | 75 | €14 | €17 | +€3 | +19.2% |
| Financial charges | 65/66B | €1,861 | €1,391 | -€470 | -25.3% |
| Recurring financial charges | 65 | €1,861 | €1,391 | -€470 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €20,359 | €72,220 | +€51,861 | +255% |
| Income taxes | 67/77 | €6,838 | €24,434 | +€17,596 | +257% |
| Profit (loss) for the period | 9904 | €13,521 | €47,786 | +€34,265 | +253% |
| Profit (loss) for the period to be appropriated | 9905 | €13,521 | €47,786 | +€34,265 | +253% |
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 24 October 2026 via checked.be.