CIEL MES BIJOUX ACCESSOIRES: what changed
CIEL MES BIJOUX ACCESSOIRES
Largest movements
- Stocks and contracts -€9,257
down €9,257 (-69.6%), from €13,299 to €4,041
- Receivables within one year -€3,987
down €3,987 (-98.4%), from €4,054 to €66
of which Trade receivables: -€3,306
- Profit (loss) carried forward -€8,599
down €8,599 (-44.2%), from -€19,449 to -€28,048
- Advances received -€4,000
no longer reported in 2025 (was €4,000)
- Other debts -€982
down €982 (-3.5%), from €28,451 to €27,469
- Trade debts +€557
up €557 (+46.5%), from €1,198 to €1,756
- Gross operating margin -€7,880
down €7,880 (-1,163%), from -€678 to -€8,557
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,701 | €13,677 | -€13,024 | -48.8% |
| Fixed assets | 21/28 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €19,201 | €6,177 | -€13,024 | -67.8% |
| Stocks and contracts in progress | 3 | €13,299 | €4,041 | -€9,257 | -69.6% |
| Stocks | 30/36 | €13,299 | €4,041 | -€9,257 | -69.6% |
| Amounts receivable within one year | 40/41 | €4,054 | €66 | -€3,987 | -98.4% |
| Trade receivables | 40 | €3,306 | - | -€3,306 | |
| Other amounts receivable | 41 | €748 | €66 | -€682 | -91.1% |
| Cash at bank and in hand | 54/58 | €1,848 | €2,069 | +€221 | +11.9% |
| Total equity and liabilities | 10/49 | €26,701 | €13,677 | -€13,024 | -48.8% |
| Equity | 10/15 | -€6,949 | -€15,548 | -€8,599 | -124% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,449 | -€28,048 | -€8,599 | -44.2% |
| Amounts payable | 17/49 | €33,649 | €29,225 | -€4,425 | -13.1% |
| Amounts payable within one year | 42/48 | €33,649 | €29,225 | -€4,425 | -13.1% |
| Trade debts | 44 | €1,198 | €1,756 | +€557 | +46.5% |
| Suppliers | 440/4 | €1,198 | €1,756 | +€557 | +46.5% |
| Advances received on contracts in progress | 46 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €28,451 | €27,469 | -€982 | -3.5% |
| Gross operating margin | 9900 | -€678 | -€8,557 | -€7,880 | -1,163% |
| Operating profit (loss) | 9901 | -€678 | -€8,557 | -€7,880 | -1,163% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€720 | -€8,599 | -€7,880 | -1,095% |
| Profit (loss) for the period | 9904 | -€720 | -€8,599 | -€7,880 | -1,095% |
| Profit (loss) for the period to be appropriated | 9905 | -€720 | -€8,599 | -€7,880 | -1,095% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.