BIJOUTERIE RITA: 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 RITA
Largest movements
- Receivables within one year +€25,344
up €25,344 (+143%), from €17,737 to €43,081
- Stocks and contracts +€15,662
up €15,662 (+29.1%), from €53,760 to €69,422
- Cash +€6,578
up €6,578 (+180%), from €3,652 to €10,230
mainly Trade debts (+€44,600) and Net result for the year (+€10,752)
- Trade debts +€44,600
up €44,600 (+113%), from €39,527 to €84,126
- Profit (loss) carried forward +€10,752
up €10,752 (+12.9%), from -€83,522 to -€72,770
- Other debts -€5,000
down €5,000 (-34.1%), from €14,659 to €9,658
- Short-term financial debts -€4,363
no longer reported in 2025 (was €4,363)
- Tax, wage and social debts +€2,022
up €2,022 (+21.4%), from €9,433 to €11,455
of which Taxes: +€1,163
- Gross operating margin +€16,652
up €16,652 (+341%), from €4,878 to €21,530
- Staff costs +€2,832
up €2,832 (+77.2%), from €3,668 to €6,499
- Financial charges +€1,380
up €1,380 (+76.6%), from €1,801 to €3,181
- Financial income +€284
up €284 (+614%), from €46 to €330
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 | €88,060 | €136,070 | +€48,010 | +54.5% |
| Formation expenses | 20 | €10,000 | €10,000 | = | 0.0% |
| Fixed assets | 21/28 | €2,911 | €2,493 | -€418 | -14.4% |
| Tangible fixed assets | 22/27 | €418 | - | -€418 | |
| Other tangible fixed assets | 26 | €418 | - | -€418 | |
| Financial fixed assets | 28 | €2,493 | €2,493 | = | 0.0% |
| Current assets | 29/58 | €75,149 | €123,576 | +€48,428 | +64.4% |
| Stocks and contracts in progress | 3 | €53,760 | €69,422 | +€15,662 | +29.1% |
| Stocks | 30/36 | €53,760 | €69,422 | +€15,662 | +29.1% |
| Amounts receivable within one year | 40/41 | €17,737 | €43,081 | +€25,344 | +143% |
| Trade receivables | 40 | €17,737 | €43,081 | +€25,344 | +143% |
| Cash at bank and in hand | 54/58 | €3,652 | €10,230 | +€6,578 | +180% |
| Deferred charges and accrued income | 490/1 | - | €843 | +€843 | |
| Total equity and liabilities | 10/49 | €88,060 | €136,070 | +€48,010 | +54.5% |
| Equity | 10/15 | -€64,922 | -€54,170 | +€10,752 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,522 | -€72,770 | +€10,752 | +12.9% |
| Amounts payable | 17/49 | €152,982 | €190,240 | +€37,258 | +24.4% |
| Amounts payable after more than one year | 17 | €85,000 | €85,000 | = | 0.0% |
| Financial debts | 170/4 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €67,982 | €105,240 | +€37,258 | +54.8% |
| Financial debts | 43 | €4,363 | - | -€4,363 | |
| Credit institutions | 430/8 | €4,363 | - | -€4,363 | |
| Trade debts | 44 | €39,527 | €84,126 | +€44,600 | +113% |
| Suppliers | 440/4 | €39,527 | €84,126 | +€44,600 | +113% |
| Taxes, remuneration and social security | 45 | €9,433 | €11,455 | +€2,022 | +21.4% |
| Taxes | 450/3 | €9,433 | €10,596 | +€1,163 | +12.3% |
| Remuneration and social security | 454/9 | - | €859 | +€859 | |
| Other amounts payable | 47/48 | €14,659 | €9,658 | -€5,000 | -34.1% |
| Remuneration, social security and pensions | 62 | €3,668 | €6,499 | +€2,832 | +77.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €418 | €418 | -€0 | -0.1% |
| Other operating charges | 640/8 | €979 | €1,010 | +€31 | +3.2% |
| Gross operating margin | 9900 | €4,878 | €21,530 | +€16,652 | +341% |
| Operating profit (loss) | 9901 | -€187 | €13,603 | +€13,789 | |
| Financial income | 75/76B | €46 | €330 | +€284 | +614% |
| Recurring financial income | 75 | €46 | €330 | +€284 | +614% |
| Financial charges | 65/66B | €1,801 | €3,181 | +€1,380 | +76.6% |
| Recurring financial charges | 65 | €1,801 | €3,181 | +€1,380 | +76.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,941 | €10,752 | +€12,693 | |
| Profit (loss) for the period | 9904 | -€1,941 | €10,752 | +€12,693 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,941 | €10,752 | +€12,693 |
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 22 October 2026 via checked.be.