BIJOUTERIE PIRSON: 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 PIRSON
Largest movements
- Receivables within one year +€6,374
up €6,374 (+532%), from €1,197 to €7,571
of which Other amounts receivable: +€7,569
- Intangible fixed assets -€4,500
down €4,500 (-11.0%), from €40,788 to €36,288
- Trade debts +€14,398
up €14,398 (+16.1%), from €89,585 to €103,983
- Debts after one year -€8,312
down €8,312 (-18.3%), from €45,344 to €37,031
- Other debts -€5,368
down €5,368 (-2.5%), from €215,078 to €209,710
- Other operating charges +€3,971
up €3,971 (+53.0%), from €7,490 to €11,461
- Gross operating margin +€1,473
up €1,473 (+6.6%), from €22,252 to €23,725
- Depreciation +€782
up €782 (+12.6%), from €6,195 to €6,977
- Taxes +€731
up €731 (+19.8%), from €3,699 to €4,431
- Financial income -€467
no longer reported in 2025 (was €467)
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 | €367,783 | €369,579 | +€1,796 | +0.5% |
| Fixed assets | 21/28 | €58,880 | €51,903 | -€6,977 | -11.8% |
| Intangible fixed assets | 21 | €40,788 | €36,288 | -€4,500 | -11.0% |
| Tangible fixed assets | 22/27 | €18,092 | €15,615 | -€2,477 | -13.7% |
| Plant, machinery and equipment | 23 | €13,939 | €12,401 | -€1,538 | -11.0% |
| Furniture and vehicles | 24 | €4,153 | €3,214 | -€939 | -22.6% |
| Current assets | 29/58 | €308,903 | €317,676 | +€8,773 | +2.8% |
| Stocks and contracts in progress | 3 | €255,470 | €257,590 | +€2,120 | +0.8% |
| Stocks | 30/36 | €255,470 | €257,590 | +€2,120 | +0.8% |
| Amounts receivable within one year | 40/41 | €1,197 | €7,571 | +€6,374 | +532% |
| Trade receivables | 40 | €1,197 | €2 | -€1,195 | -99.9% |
| Other amounts receivable | 41 | - | €7,569 | +€7,569 | |
| Cash at bank and in hand | 54/58 | €30,411 | €33,404 | +€2,993 | +9.8% |
| Deferred charges and accrued income | 490/1 | €21,825 | €19,112 | -€2,714 | -12.4% |
| Total equity and liabilities | 10/49 | €367,783 | €369,579 | +€1,796 | +0.5% |
| Equity | 10/15 | €2,298 | -€29 | -€2,327 | |
| Profit (loss) carried forward | 14 | €2,298 | -€29 | -€2,327 | |
| Amounts payable | 17/49 | €365,484 | €369,608 | +€4,124 | +1.1% |
| Amounts payable after more than one year | 17 | €45,344 | €37,031 | -€8,312 | -18.3% |
| Financial debts | 170/4 | €45,344 | €37,031 | -€8,312 | -18.3% |
| Amounts payable within one year | 42/48 | €320,140 | €332,577 | +€12,436 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €7,966 | €10,339 | +€2,373 | +29.8% |
| Trade debts | 44 | €89,585 | €103,983 | +€14,398 | +16.1% |
| Suppliers | 440/4 | €89,585 | €103,983 | +€14,398 | +16.1% |
| Advances received on contracts in progress | 46 | €2,470 | €2,000 | -€470 | -19.0% |
| Taxes, remuneration and social security | 45 | €5,043 | €6,546 | +€1,503 | +29.8% |
| Taxes | 450/3 | €5,043 | €6,546 | +€1,503 | +29.8% |
| Other amounts payable | 47/48 | €215,078 | €209,710 | -€5,368 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,195 | €6,977 | +€782 | +12.6% |
| Other operating charges | 640/8 | €7,490 | €11,461 | +€3,971 | +53.0% |
| Gross operating margin | 9900 | €22,252 | €23,725 | +€1,473 | +6.6% |
| Operating profit (loss) | 9901 | €8,567 | €5,287 | -€3,281 | -38.3% |
| Financial income | 75/76B | €467 | - | -€467 | |
| Recurring financial income | 75 | €467 | - | -€467 | |
| Financial charges | 65/66B | €3,036 | €3,183 | +€147 | +4.8% |
| Recurring financial charges | 65 | €3,036 | €3,183 | +€147 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €5,998 | €2,103 | -€3,895 | -64.9% |
| Income taxes | 67/77 | €3,699 | €4,431 | +€731 | +19.8% |
| Profit (loss) for the period | 9904 | €2,298 | -€2,327 | -€4,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,298 | -€2,327 | -€4,626 |
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 16 October 2026 via checked.be.