BL BIJOUX: 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.
BL BIJOUX
Largest movements
- Deferred charges and accrued income -€32,127
down €32,127 (-99.5%), from €32,277 to €149
- Stocks and contracts -€31,962
down €31,962 (-14.6%), from €219,498 to €187,536
- Receivables within one year -€26,176
down €26,176 (-42.2%), from €62,019 to €35,844
of which Other amounts receivable: -€23,913
- Tangible fixed assets -€25,574
down €25,574 (-88.3%), from €28,966 to €3,392
of which Other tangible fixed assets: -€25,574
- Cash +€17,867
up €17,867 (+25.9%), from €69,007 to €86,874
mainly Tax, wage and social debts (+€43,703) and Trade debts (+€33,051)
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Profit (loss) carried forward -€59,804
down €59,804 (-821%), from -€7,284 to -€67,088
- Tax, wage and social debts +€43,703
up €43,703 (+188%), from €23,268 to €66,971
of which Taxes: +€29,645
- Trade debts +€33,051
up €33,051 (+16.8%), from €197,058 to €230,108
- Other debts -€15,163
down €15,163 (-30.3%), from €49,969 to €34,805
- Gross operating margin +€34,179
up €34,179 (+79.3%), from €43,117 to €77,296
- Staff costs +€23,308
up €23,308 (+29.1%), from €80,049 to €103,356
- Financial charges -€16,218
down €16,218 (-78.1%), from €20,755 to €4,537
- Depreciation -€1,434
down €1,434 (-5.3%), from €27,009 to €25,574
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 | €412,129 | €314,157 | -€97,972 | -23.8% |
| Fixed assets | 21/28 | €29,329 | €3,755 | -€25,574 | -87.2% |
| Tangible fixed assets | 22/27 | €28,966 | €3,392 | -€25,574 | -88.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €28,966 | €3,392 | -€25,574 | -88.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €382,800 | €310,403 | -€72,397 | -18.9% |
| Stocks and contracts in progress | 3 | €219,498 | €187,536 | -€31,962 | -14.6% |
| Stocks | 30/36 | €219,498 | €187,536 | -€31,962 | -14.6% |
| Amounts receivable within one year | 40/41 | €62,019 | €35,844 | -€26,176 | -42.2% |
| Trade receivables | 40 | €20,093 | €17,830 | -€2,263 | -11.3% |
| Other amounts receivable | 41 | €41,926 | €18,013 | -€23,913 | -57.0% |
| Cash at bank and in hand | 54/58 | €69,007 | €86,874 | +€17,867 | +25.9% |
| Deferred charges and accrued income | 490/1 | €32,277 | €149 | -€32,127 | -99.5% |
| Total equity and liabilities | 10/49 | €412,129 | €314,157 | -€97,972 | -23.8% |
| Equity | 10/15 | €41,746 | -€18,058 | -€59,804 | |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €40,970 | €40,970 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,970 | €20,970 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,284 | -€67,088 | -€59,804 | -821% |
| Amounts payable | 17/49 | €370,383 | €332,216 | -€38,167 | -10.3% |
| Amounts payable within one year | 42/48 | €370,383 | €331,884 | -€38,499 | -10.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €197,058 | €230,108 | +€33,051 | +16.8% |
| Suppliers | 440/4 | €197,058 | €230,108 | +€33,051 | +16.8% |
| Advances received on contracts in progress | 46 | €89 | €0 | -€89 | -100% |
| Taxes, remuneration and social security | 45 | €23,268 | €66,971 | +€43,703 | +188% |
| Taxes | 450/3 | €11,338 | €40,983 | +€29,645 | +261% |
| Remuneration and social security | 454/9 | €11,930 | €25,988 | +€14,058 | +118% |
| Other amounts payable | 47/48 | €49,969 | €34,805 | -€15,163 | -30.3% |
| Accrued charges and deferred income | 492/3 | €0 | €332 | +€331 | +84,900% |
| Remuneration, social security and pensions | 62 | €80,049 | €103,356 | +€23,308 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,009 | €25,574 | -€1,434 | -5.3% |
| Other operating charges | 640/8 | €5,494 | €4,895 | -€599 | -10.9% |
| Gross operating margin | 9900 | €43,117 | €77,296 | +€34,179 | +79.3% |
| Operating profit (loss) | 9901 | -€69,435 | -€56,530 | +€12,905 | +18.6% |
| Financial income | 75/76B | €1,520 | €1,266 | -€254 | -16.7% |
| Recurring financial income | 75 | €1,520 | €1,266 | -€254 | -16.7% |
| Financial charges | 65/66B | €20,755 | €4,537 | -€16,218 | -78.1% |
| Recurring financial charges | 65 | €20,755 | €4,537 | -€16,218 | -78.1% |
| Profit (loss) for the period before taxes | 9903 | -€88,670 | -€59,801 | +€28,869 | +32.6% |
| Income taxes | 67/77 | €2 | €4 | +€2 | +116% |
| Profit (loss) for the period | 9904 | -€88,671 | -€59,804 | +€28,867 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€88,671 | -€59,804 | +€28,867 | +32.6% |
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 25 October 2026 via checked.be.