BIJOUTERIES DAVID DOUTREPONT & Cie: what changed
What changed
BIJOUTERIES DAVID DOUTREPONT & Cie
NACE 47.770, Retail sale of watches and jewellery
filed annual accounts (NBB)
Net result for the year
€303,615
2024 · €171,508+€132,107
Equity
€1.6m
2024 · €1.5m+€88,615
Cash
€604,958
2024 · €547,162+€57,795
Balance sheet total
€1.7m
2024 · €1.6m+€92,431
Largest movements
Assets
- Cash +€57,795
up €57,795 (+10.6%), from €547,162 to €604,958
mainly Net result for the year (+€303,615) and Depreciation (+€74,670)
- Stocks and contracts +€37,644
up €37,644 (+7.3%), from €516,292 to €553,937
Equity and liabilities
- Profit (loss) carried forward +€88,615
up €88,615 (+6.1%), from €1.4m to €1.5m
Income statement
- Gross operating margin +€189,885
up €189,885 (+38.9%), from €487,968 to €677,853
- Taxes +€45,581
up €45,581 (+78.7%), from €57,903 to €103,484
- Staff costs +€8,731
up €8,731 (+4.9%), from €177,849 to €186,580
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€171,508
Gross operating margin
+€189,885
Staff costs
-€8,731
Depreciation
-€3,260
Other operating charges
+€37
Financial income
-€161
Financial charges
-€81
Taxes
-€45,581
Result 2025
€303,615
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€340,062
Investment
-€67,267
Financing
-€215,000
Cash 2024
€547,162
From operations (derived)
+€340,062
Net result for the year
+€303,615
Depreciation
+€74,670
Stocks and contracts
-€37,644
Deferred charges and accrued income
-€4,395
Trade debts
-€4,432
Tax, wage and social debts
+€7,693
Other debts
+€1,183
Accrued charges and deferred income
-€628
Investment (derived)
-€67,267
Investment in fixed assets (net)
-€67,267
Financing
-€215,000
Contributions, distributions and other
-€215,000
Cash 2025
€604,958
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,602,671 | €1,695,102 | +€92,431 | +5.8% |
| Fixed assets | 21/28 | €534,543 | €527,140 | -€7,403 | -1.4% |
| Tangible fixed assets | 22/27 | €534,419 | €527,016 | -€7,403 | -1.4% |
| Land and buildings | 22 | €352,737 | €331,644 | -€21,093 | -6.0% |
| Furniture and vehicles | 24 | €8,859 | €17,117 | +€8,258 | +93.2% |
| Other tangible fixed assets | 26 | €172,823 | €178,255 | +€5,431 | +3.1% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €1,068,128 | €1,167,962 | +€99,834 | +9.3% |
| Stocks and contracts in progress | 3 | €516,292 | €553,937 | +€37,644 | +7.3% |
| Stocks | 30/36 | €516,292 | €553,937 | +€37,644 | +7.3% |
| Cash at bank and in hand | 54/58 | €547,162 | €604,958 | +€57,795 | +10.6% |
| Deferred charges and accrued income | 490/1 | €4,673 | €9,068 | +€4,395 | +94.0% |
| Total equity and liabilities | 10/49 | €1,602,671 | €1,695,102 | +€92,431 | +5.8% |
| Equity | 10/15 | €1,490,083 | €1,578,698 | +€88,615 | +5.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €19,594 | €19,594 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,619 | €16,619 | = | 0.0% |
| Distributable reserves | 133 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,445,489 | €1,534,104 | +€88,615 | +6.1% |
| Amounts payable | 17/49 | €112,588 | €116,404 | +€3,816 | +3.4% |
| Amounts payable within one year | 42/48 | €110,389 | €114,833 | +€4,444 | +4.0% |
| Trade debts | 44 | €18,342 | €13,910 | -€4,432 | -24.2% |
| Suppliers | 440/4 | €18,342 | €13,910 | -€4,432 | -24.2% |
| Taxes, remuneration and social security | 45 | €84,745 | €92,438 | +€7,693 | +9.1% |
| Taxes | 450/3 | €55,680 | €57,425 | +€1,745 | +3.1% |
| Remuneration and social security | 454/9 | €29,064 | €35,012 | +€5,948 | +20.5% |
| Other amounts payable | 47/48 | €7,302 | €8,486 | +€1,183 | +16.2% |
| Accrued charges and deferred income | 492/3 | €2,199 | €1,571 | -€628 | -28.6% |
| Remuneration, social security and pensions | 62 | €177,849 | €186,580 | +€8,731 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,410 | €74,670 | +€3,260 | +4.6% |
| Other operating charges | 640/8 | €10,751 | €10,714 | -€37 | -0.3% |
| Gross operating margin | 9900 | €487,968 | €677,853 | +€189,885 | +38.9% |
| Operating profit (loss) | 9901 | €227,958 | €405,889 | +€177,931 | +78.1% |
| Financial income | 75/76B | €3,661 | €3,500 | -€161 | -4.4% |
| Recurring financial income | 75 | €3,661 | €3,500 | -€161 | -4.4% |
| Financial charges | 65/66B | €2,208 | €2,289 | +€81 | +3.7% |
| Recurring financial charges | 65 | €2,208 | €2,289 | +€81 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €229,411 | €407,100 | +€177,689 | +77.5% |
| Income taxes | 67/77 | €57,903 | €103,484 | +€45,581 | +78.7% |
| Profit (loss) for the period | 9904 | €171,508 | €303,615 | +€132,107 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,508 | €303,615 | +€132,107 | +77.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.