BIJOUTERIE SELEN: 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 SELEN
Largest movements
- Stocks and contracts -€18,357
down €18,357 (-24.1%), from €76,216 to €57,859
- Cash +€3,947
up €3,947 (+11.3%), from €34,852 to €38,799
mainly Stocks and contracts (+€18,357) and Depreciation (+€896)
- Debts after one year -€9,341
down €9,341 (-17.5%), from €53,440 to €44,098
- Profit (loss) carried forward -€3,913
down €3,913 (-9.9%), from €39,662 to €35,750
- Tax, wage and social debts -€1,488
down €1,488 (-15.0%), from €9,916 to €8,428
of which Taxes: -€815
- Staff costs -€34,948
down €34,948 (-91.9%), from €38,042 to €3,094
- Gross operating margin -€25,667
down €25,667 (-65.9%), from €38,965 to €13,298
- Taxes +€9,927
up €9,927 (+295.2%), from €3,363 to €13,290
- Financial income -€6,947
down €6,947 (-98.3%), from €7,069 to €122
of which Non-recurring financial income: -€7,069
- Other operating charges -€2,725
no longer reported in 2023 (was €2,725)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €127,831 | €113,664 | -€14,168 | -11.1% |
| Fixed assets | 21/28 | €3,042 | €2,145 | -€896 | -29.5% |
| Tangible fixed assets | 22/27 | €3,042 | €2,145 | -€896 | -29.5% |
| Plant, machinery and equipment | 23 | €926 | €696 | -€230 | -24.8% |
| Furniture and vehicles | 24 | €2,116 | €1,450 | -€666 | -31.5% |
| Current assets | 29/58 | €124,790 | €111,518 | -€13,271 | -10.6% |
| Stocks and contracts in progress | 3 | €76,216 | €57,859 | -€18,357 | -24.1% |
| Stocks | 30/36 | €76,216 | €57,859 | -€18,357 | -24.1% |
| Amounts receivable within one year | 40/41 | €13,722 | €14,861 | +€1,139 | +8.3% |
| Trade receivables | 40 | €13,722 | €14,861 | +€1,139 | +8.3% |
| Cash at bank and in hand | 54/58 | €34,852 | €38,799 | +€3,947 | +11.3% |
| Total equity and liabilities | 10/49 | €127,831 | €113,664 | -€14,168 | -11.1% |
| Equity | 10/15 | €59,738 | €55,825 | -€3,913 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,475 | €1,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,420 | €1,420 | = | 0.0% |
| Legal reserve | 130 | €1,420 | €1,420 | = | 0.0% |
| Distributable reserves | 133 | €55 | €55 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,662 | €35,750 | -€3,913 | -9.9% |
| Amounts payable | 17/49 | €68,094 | €57,839 | -€10,255 | -15.1% |
| Amounts payable after more than one year | 17 | €53,440 | €44,098 | -€9,341 | -17.5% |
| Other amounts payable | 178/9 | €53,440 | €44,098 | -€9,341 | -17.5% |
| Amounts payable within one year | 42/48 | €14,654 | €13,741 | -€914 | -6.2% |
| Trade debts | 44 | €4,739 | €5,313 | +€575 | +12.1% |
| Suppliers | 440/4 | €4,739 | €5,313 | +€575 | +12.1% |
| Taxes, remuneration and social security | 45 | €9,916 | €8,428 | -€1,488 | -15.0% |
| Taxes | 450/3 | €5,805 | €4,990 | -€815 | -14.0% |
| Remuneration and social security | 454/9 | €4,111 | €3,438 | -€673 | -16.4% |
| Remuneration, social security and pensions | 62 | €38,042 | €3,094 | -€34,948 | -91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €896 | +€64 | +7.7% |
| Other operating charges | 640/8 | €2,725 | - | -€2,725 | |
| Gross operating margin | 9900 | €38,965 | €13,298 | -€25,667 | -65.9% |
| Operating profit (loss) | 9901 | -€2,635 | €9,307 | +€11,942 | |
| Financial income | 75/76B | €7,069 | €122 | -€6,947 | -98.3% |
| Recurring financial income | 75 | €0 | €122 | +€122 | +1220700.0% |
| Non-recurring financial income | 76B | €7,069 | - | -€7,069 | |
| Financial charges | 65/66B | €39 | €51 | +€12 | +30.5% |
| Recurring financial charges | 65 | €39 | €51 | +€12 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €4,395 | €9,377 | +€4,983 | +113.4% |
| Income taxes | 67/77 | €3,363 | €13,290 | +€9,927 | +295.2% |
| Profit (loss) for the period | 9904 | €1,032 | -€3,913 | -€4,944 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,032 | -€3,913 | -€4,944 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.