BIJOUX PATI: 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.
BIJOUX PATI
Largest movements
- Stocks and contracts -€18,102
down €18,102 (-16.1%), from €112,196 to €94,095
- Receivables within one year -€6,781
down €6,781 (-94.0%), from €7,212 to €431
of which Trade receivables: -€6,000
- Profit (loss) carried forward -€27,527
down €27,527 (-227%), from -€12,143 to -€39,671
- Other debts +€9,878
up €9,878 (+46.7%), from €21,165 to €31,044
- Debts after one year -€6,620
down €6,620 (-12.0%), from €55,080 to €48,460
of which Financial debts: -€6,620
- Accrued charges and deferred income -€4,132
down €4,132 (-34.3%), from €12,042 to €7,910
- Current portion of long-term debt +€2,894
up €2,894 (+77.7%), from €3,726 to €6,620
- Gross operating margin -€7,987
down €7,987 (-86.7%), from -€9,211 to -€17,198
- Write-downs +€1,461
new in 2025: €1,461
- Other operating charges +€930
up €930 (+73.2%), from €1,270 to €2,200
- Depreciation -€618
down €618 (-84.8%), from €730 to €111
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 | €120,614 | €95,231 | -€25,383 | -21.0% |
| Fixed assets | 21/28 | €224 | €113 | -€111 | -49.7% |
| Tangible fixed assets | 22/27 | €224 | €113 | -€111 | -49.7% |
| Furniture and vehicles | 24 | €224 | €113 | -€111 | -49.7% |
| Current assets | 29/58 | €120,390 | €95,118 | -€25,272 | -21.0% |
| Stocks and contracts in progress | 3 | €112,196 | €94,095 | -€18,102 | -16.1% |
| Stocks | 30/36 | €112,196 | €94,095 | -€18,102 | -16.1% |
| Amounts receivable within one year | 40/41 | €7,212 | €431 | -€6,781 | -94.0% |
| Trade receivables | 40 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 41 | €1,212 | €431 | -€781 | -64.4% |
| Cash at bank and in hand | 54/58 | €891 | €498 | -€393 | -44.1% |
| Deferred charges and accrued income | 490/1 | €91 | €94 | +€3 | +3.7% |
| Total equity and liabilities | 10/49 | €120,614 | €95,231 | -€25,383 | -21.0% |
| Equity | 10/15 | €9,234 | -€18,293 | -€27,527 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,786 | €2,786 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,786 | €2,786 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,786 | €2,786 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,143 | -€39,671 | -€27,527 | -227% |
| Amounts payable | 17/49 | €111,380 | €113,524 | +€2,144 | +1.9% |
| Amounts payable after more than one year | 17 | €55,080 | €48,460 | -€6,620 | -12.0% |
| Financial debts | 170/4 | €6,620 | - | -€6,620 | |
| Other amounts payable | 178/9 | €48,460 | €48,460 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,258 | €57,154 | +€12,896 | +29.1% |
| Current portion of amounts payable after more than one year | 42 | €3,726 | €6,620 | +€2,894 | +77.7% |
| Trade debts | 44 | €19,367 | €19,491 | +€124 | +0.6% |
| Suppliers | 440/4 | €19,367 | €19,491 | +€124 | +0.6% |
| Other amounts payable | 47/48 | €21,165 | €31,044 | +€9,878 | +46.7% |
| Accrued charges and deferred income | 492/3 | €12,042 | €7,910 | -€4,132 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €730 | €111 | -€618 | -84.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,461 | +€1,461 | |
| Other operating charges | 640/8 | €1,270 | €2,200 | +€930 | +73.2% |
| Non-recurring operating charges | 66A | €1,784 | €6,000 | +€4,216 | +236% |
| Gross operating margin | 9900 | -€9,211 | -€17,198 | -€7,987 | -86.7% |
| Operating profit (loss) | 9901 | -€12,995 | -€26,970 | -€13,975 | -108% |
| Financial charges | 65/66B | €541 | €558 | +€17 | +3.1% |
| Recurring financial charges | 65 | €541 | €558 | +€17 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,535 | -€27,527 | -€13,992 | -103% |
| Profit (loss) for the period | 9904 | -€13,535 | -€27,527 | -€13,992 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,535 | -€27,527 | -€13,992 | -103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.