Bijouterie Moris: what changed
Two fiscal 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 Moris
Largest movements
- Stocks and contracts +€127,799
up €127,799 (+88.4%), from €144,615 to €272,414
- Tax, wage and social debts +€64,232
up €64,232 (+128.6%), from €49,964 to €114,195
of which Remuneration and social security: +€33,206
- Other debts +€29,846
up €29,846 (+134.1%), from €22,263 to €52,109
- Trade debts +€23,440
up €23,440 (+38.7%), from €60,590 to €84,029
- Profit (loss) carried forward +€12,803
up €12,803 (+63.6%), from €20,138 to €32,941
- Staff costs +€13,670
up €13,670 (+32.4%), from €42,132 to €55,803
- Gross operating margin +€9,285
up €9,285 (+10.1%), from €92,390 to €101,675
- Taxes -€2,021
down €2,021 (-29.9%), from €6,762 to €4,740
- Financial charges +€1,634
up €1,634 (+19.1%), from €8,558 to €10,192
- Other operating charges +€1,237
up €1,237 (+25.8%), from €4,800 to €6,037
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 | €153,954 | €284,374 | +€130,420 | +84.7% |
| Current assets | 29/58 | €153,954 | €284,374 | +€130,420 | +84.7% |
| Stocks and contracts in progress | 3 | €144,615 | €272,414 | +€127,799 | +88.4% |
| Stocks | 30/36 | €144,615 | €272,414 | +€127,799 | +88.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €6,000 | = | 0.0% |
| Trade receivables | 40 | €6,000 | €6,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,339 | €5,961 | +€2,622 | +78.5% |
| Total equity and liabilities | 10/49 | €153,954 | €284,374 | +€130,420 | +84.7% |
| Equity | 10/15 | €21,138 | €34,041 | +€12,903 | +61.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €100 | +€100 | |
| Non-distributable reserves | 130/1 | - | €100 | +€100 | |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Profit (loss) carried forward | 14 | €20,138 | €32,941 | +€12,803 | +63.6% |
| Amounts payable | 17/49 | €132,816 | €250,334 | +€117,517 | +88.5% |
| Amounts payable within one year | 42/48 | €132,816 | €250,334 | +€117,517 | +88.5% |
| Trade debts | 44 | €60,590 | €84,029 | +€23,440 | +38.7% |
| Suppliers | 440/4 | €60,590 | €84,029 | +€23,440 | +38.7% |
| Taxes, remuneration and social security | 45 | €49,964 | €114,195 | +€64,232 | +128.6% |
| Taxes | 450/3 | €44,710 | €75,735 | +€31,025 | +69.4% |
| Remuneration and social security | 454/9 | €5,254 | €38,460 | +€33,206 | +632.0% |
| Other amounts payable | 47/48 | €22,263 | €52,109 | +€29,846 | +134.1% |
| Remuneration, social security and pensions | 62 | €42,132 | €55,803 | +€13,670 | +32.4% |
| Other operating charges | 640/8 | €4,800 | €6,037 | +€1,237 | +25.8% |
| Gross operating margin | 9900 | €92,390 | €101,675 | +€9,285 | +10.1% |
| Operating profit (loss) | 9901 | €45,458 | €39,836 | -€5,622 | -12.4% |
| Financial charges | 65/66B | €8,558 | €10,192 | +€1,634 | +19.1% |
| Recurring financial charges | 65 | €8,558 | €10,192 | +€1,634 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €36,899 | €29,644 | -€7,256 | -19.7% |
| Income taxes | 67/77 | €6,762 | €4,740 | -€2,021 | -29.9% |
| Profit (loss) for the period | 9904 | €30,138 | €24,903 | -€5,234 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,138 | €24,903 | -€5,234 | -17.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.