Bijouterie SCHYNS: 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 SCHYNS
Largest movements
- Stocks and contracts -€13,180
down €13,180 (-12.3%), from €106,948 to €93,767
- Cash -€5,776
down €5,776 (-8.0%), from €72,258 to €66,481
mainly Net result for the year (-€16,182) and Tax, wage and social debts (-€3,954)
- Intangible fixed assets -€3,349
down €3,349 (-67.6%), from €4,957 to €1,607
- Tangible fixed assets -€2,927
down €2,927 (-45.0%), from €6,503 to €3,575
of which Furniture and vehicles: -€1,514
- Receivables within one year +€2,040
up €2,040 (+46.2%), from €4,417 to €6,457
of which Other amounts receivable: +€1,083
- Reserves -€16,000
down €16,000 (-32.7%), from €49,000 to €33,000
- Tax, wage and social debts -€3,954
down €3,954 (-25.0%), from €15,786 to €11,832
of which Taxes: -€3,954
- Trade debts -€2,205
down €2,205 (-39.2%), from €5,631 to €3,426
- Gross operating margin -€5,695
down €5,695 (-280.9%), from -€2,027 to -€7,723
- Depreciation -€460
down €460 (-6.8%), from €6,737 to €6,277
- Financial charges -€307
down €307 (-86.0%), from €357 to €50
- Write-downs -€281
down €281 (-12.0%), from €2,345 to €2,064
- Financial income -€236
down €236 (-56.3%), from €420 to €183
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 | €199,131 | €176,667 | -€22,464 | -11.3% |
| Fixed assets | 21/28 | €14,259 | €7,983 | -€6,277 | -44.0% |
| Intangible fixed assets | 21 | €4,957 | €1,607 | -€3,349 | -67.6% |
| Tangible fixed assets | 22/27 | €6,503 | €3,575 | -€2,927 | -45.0% |
| Plant, machinery and equipment | 23 | €2,277 | €1,110 | -€1,167 | -51.3% |
| Furniture and vehicles | 24 | €2,511 | €997 | -€1,514 | -60.3% |
| Other tangible fixed assets | 26 | €1,714 | €1,468 | -€246 | -14.3% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €184,872 | €168,685 | -€16,188 | -8.8% |
| Stocks and contracts in progress | 3 | €106,948 | €93,767 | -€13,180 | -12.3% |
| Stocks | 30/36 | €106,948 | €93,767 | -€13,180 | -12.3% |
| Amounts receivable within one year | 40/41 | €4,417 | €6,457 | +€2,040 | +46.2% |
| Trade receivables | 40 | €0 | €957 | +€957 | |
| Other amounts receivable | 41 | €4,417 | €5,500 | +€1,083 | +24.5% |
| Cash at bank and in hand | 54/58 | €72,258 | €66,481 | -€5,776 | -8.0% |
| Deferred charges and accrued income | 490/1 | €1,250 | €1,979 | +€729 | +58.3% |
| Total equity and liabilities | 10/49 | €199,131 | €176,667 | -€22,464 | -11.3% |
| Equity | 10/15 | €175,104 | €158,921 | -€16,182 | -9.2% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €49,000 | €33,000 | -€16,000 | -32.7% |
| Distributable reserves | 133 | €49,000 | €33,000 | -€16,000 | -32.7% |
| Profit (loss) carried forward | 14 | €1,104 | €921 | -€182 | -16.5% |
| Amounts payable | 17/49 | €24,028 | €17,746 | -€6,282 | -26.1% |
| Amounts payable within one year | 42/48 | €23,898 | €17,615 | -€6,283 | -26.3% |
| Trade debts | 44 | €5,631 | €3,426 | -€2,205 | -39.2% |
| Suppliers | 440/4 | €5,631 | €3,426 | -€2,205 | -39.2% |
| Taxes, remuneration and social security | 45 | €15,786 | €11,832 | -€3,954 | -25.0% |
| Taxes | 450/3 | €15,786 | €11,832 | -€3,954 | -25.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,481 | €2,357 | -€124 | -5.0% |
| Accrued charges and deferred income | 492/3 | €130 | €131 | +€1 | +1.0% |
| Remuneration, social security and pensions | 62 | €95 | €100 | +€5 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,737 | €6,277 | -€460 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,345 | €2,064 | -€281 | -12.0% |
| Other operating charges | 640/8 | €143 | €152 | +€9 | +6.4% |
| Gross operating margin | 9900 | -€2,027 | -€7,723 | -€5,695 | -280.9% |
| Operating profit (loss) | 9901 | -€11,348 | -€16,316 | -€4,968 | -43.8% |
| Financial income | 75/76B | €420 | €183 | -€236 | -56.3% |
| Recurring financial income | 75 | €420 | €183 | -€236 | -56.3% |
| Financial charges | 65/66B | €357 | €50 | -€307 | -86.0% |
| Recurring financial charges | 65 | €357 | €50 | -€307 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,285 | -€16,182 | -€4,897 | -43.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,285 | -€16,182 | -€4,897 | -43.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,285 | -€16,182 | -€4,897 | -43.4% |
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 11 October 2026 via checked.be.