BIJOUX CONCEPT: 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.
BIJOUX CONCEPT
Largest movements
- Receivables within one year -€105,439
down €105,439 (-86.3%), from €122,135 to €16,696
of which Other amounts receivable: -€92,622
- Tangible fixed assets +€21,287
up €21,287 (+725.7%), from €2,933 to €24,221
of which Furniture and vehicles: +€23,044
- Cash -€10,770
down €10,770 (-62.0%), from €17,377 to €6,608
mainly Net result for the year (-€87,431) and Other debts (-€47,273)
- Stocks and contracts +€10,338
up €10,338 (+34.8%), from €29,712 to €40,050
- Profit (loss) carried forward -€87,431
down €87,431, from €2,397 to -€85,034
- Debts after one year +€53,368
new in 2024: €53,368
- Other debts -€47,273
down €47,273 (-44.1%), from €107,222 to €59,950
- Tax, wage and social debts -€27,067
down €27,067 (-90.8%), from €29,797 to €2,730
- Current portion of long-term debt +€17,594
new in 2024: €17,594
- Other operating charges +€46,867
up €46,867 (+1153.5%), from €4,063 to €50,929
- Gross operating margin -€37,858
down €37,858, from €8,953 to -€28,906
- Taxes +€15,728
up €15,728, from -€15,688 to €40
- Staff costs -€15,480
down €15,480 (-98.8%), from €15,664 to €184
- Financial income +€4,281
up €4,281 (+649.9%), from €659 to €4,940
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,603 | €88,310 | -€84,293 | -48.8% |
| Fixed assets | 21/28 | €3,379 | €24,666 | +€21,287 | +630.1% |
| Tangible fixed assets | 22/27 | €2,933 | €24,221 | +€21,287 | +725.7% |
| Plant, machinery and equipment | 23 | €2,933 | €1,177 | -€1,756 | -59.9% |
| Furniture and vehicles | 24 | - | €23,044 | +€23,044 | |
| Financial fixed assets | 28 | €445 | €445 | = | 0.0% |
| Current assets | 29/58 | €169,224 | €63,644 | -€105,580 | -62.4% |
| Stocks and contracts in progress | 3 | €29,712 | €40,050 | +€10,338 | +34.8% |
| Stocks | 30/36 | €29,712 | €40,050 | +€10,338 | +34.8% |
| Amounts receivable within one year | 40/41 | €122,135 | €16,696 | -€105,439 | -86.3% |
| Trade receivables | 40 | €29,314 | €16,497 | -€12,817 | -43.7% |
| Other amounts receivable | 41 | €92,821 | €199 | -€92,622 | -99.8% |
| Cash at bank and in hand | 54/58 | €17,377 | €6,608 | -€10,770 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €172,603 | €88,310 | -€84,293 | -48.8% |
| Equity | 10/15 | €22,857 | -€64,574 | -€87,431 | |
| 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 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,397 | -€85,034 | -€87,431 | |
| Amounts payable | 17/49 | €149,745 | €152,884 | +€3,138 | +2.1% |
| Amounts payable after more than one year | 17 | - | €53,368 | +€53,368 | |
| Financial debts | 170/4 | - | €53,368 | +€53,368 | |
| Amounts payable within one year | 42/48 | €149,745 | €99,516 | -€50,229 | -33.5% |
| Current portion of amounts payable after more than one year | 42 | - | €17,594 | +€17,594 | |
| Trade debts | 44 | €12,727 | €19,242 | +€6,516 | +51.2% |
| Suppliers | 440/4 | €12,727 | €19,242 | +€6,516 | +51.2% |
| Taxes, remuneration and social security | 45 | €29,797 | €2,730 | -€27,067 | -90.8% |
| Taxes | 450/3 | €29,797 | €2,730 | -€27,067 | -90.8% |
| Other amounts payable | 47/48 | €107,222 | €59,950 | -€47,273 | -44.1% |
| Remuneration, social security and pensions | 62 | €15,664 | €184 | -€15,480 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,771 | €7,843 | +€4,071 | +108.0% |
| Other operating charges | 640/8 | €4,063 | €50,929 | +€46,867 | +1153.5% |
| Gross operating margin | 9900 | €8,953 | -€28,906 | -€37,858 | |
| Operating profit (loss) | 9901 | -€14,546 | -€87,862 | -€73,317 | -504.0% |
| Financial income | 75/76B | €659 | €4,940 | +€4,281 | +649.9% |
| Recurring financial income | 75 | €659 | €4,940 | +€4,281 | +649.9% |
| Financial charges | 65/66B | €1,537 | €4,469 | +€2,932 | +190.8% |
| Recurring financial charges | 65 | €1,537 | €4,469 | +€2,932 | +190.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,424 | -€87,391 | -€71,968 | -466.6% |
| Income taxes | 67/77 | -€15,688 | €40 | +€15,728 | |
| Profit (loss) for the period | 9904 | €264 | -€87,431 | -€87,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €264 | -€87,431 | -€87,695 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.