ERGEN BIJOUTERIE: 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.
ERGEN BIJOUTERIE
Largest movements
- Cash +€94,719
up €94,719 (+331%), from €28,639 to €123,358
mainly Stocks and contracts (+€54,086) and Net result for the year (+€28,914)
- Stocks and contracts -€54,086
down €54,086 (-9.6%), from €563,597 to €509,511
- Profit (loss) carried forward +€28,914
up €28,914 (+20.3%), from €142,601 to €171,515
- Tax, wage and social debts +€9,005
up €9,005 (+21.2%), from €42,577 to €51,582
of which Taxes: +€6,996
- Trade debts +€7,611
up €7,611 (+792%), from €960 to €8,572
- Gross operating margin +€9,374
up €9,374 (+9.7%), from €96,612 to €105,986
- Financial charges +€5,280
up €5,280 (+56.9%), from €9,282 to €14,561
- Taxes +€5,070
up €5,070 (+83.4%), from €6,077 to €11,147
- Staff costs -€1,941
down €1,941 (-3.9%), from €49,774 to €47,833
- Depreciation +€1,640
up €1,640 (+86.7%), from €1,893 to €3,533
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 | €612,064 | €658,409 | +€46,345 | +7.6% |
| Fixed assets | 21/28 | €15,357 | €14,245 | -€1,113 | -7.2% |
| Tangible fixed assets | 22/27 | €15,107 | €13,995 | -€1,113 | -7.4% |
| Furniture and vehicles | 24 | €15,107 | €13,995 | -€1,113 | -7.4% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €596,706 | €644,164 | +€47,458 | +8.0% |
| Stocks and contracts in progress | 3 | €563,597 | €509,511 | -€54,086 | -9.6% |
| Stocks | 30/36 | €563,597 | €509,511 | -€54,086 | -9.6% |
| Amounts receivable within one year | 40/41 | €51 | €5,679 | +€5,628 | +11,103% |
| Trade receivables | 40 | €51 | €5,679 | +€5,628 | +11,103% |
| Cash at bank and in hand | 54/58 | €28,639 | €123,358 | +€94,719 | +331% |
| Deferred charges and accrued income | 490/1 | €4,420 | €5,617 | +€1,197 | +27.1% |
| Total equity and liabilities | 10/49 | €612,064 | €658,409 | +€46,345 | +7.6% |
| Equity | 10/15 | €163,061 | €191,975 | +€28,914 | +17.7% |
| Contributions | 10/11 | €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 | €142,601 | €171,515 | +€28,914 | +20.3% |
| Amounts payable | 17/49 | €449,003 | €466,434 | +€17,431 | +3.9% |
| Amounts payable within one year | 42/48 | €449,003 | €466,434 | +€17,431 | +3.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €960 | €8,572 | +€7,611 | +792% |
| Suppliers | 440/4 | €960 | €8,572 | +€7,611 | +792% |
| Advances received on contracts in progress | 46 | €5,465 | €6,280 | +€815 | +14.9% |
| Taxes, remuneration and social security | 45 | €42,577 | €51,582 | +€9,005 | +21.2% |
| Taxes | 450/3 | €13,936 | €20,932 | +€6,996 | +50.2% |
| Remuneration and social security | 454/9 | €28,641 | €30,651 | +€2,009 | +7.0% |
| Other amounts payable | 47/48 | €300,000 | €300,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €49,774 | €47,833 | -€1,941 | -3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,893 | €3,533 | +€1,640 | +86.7% |
| Non-recurring operating charges | 66A | €13,078 | - | -€13,078 | |
| Gross operating margin | 9900 | €96,612 | €105,986 | +€9,374 | +9.7% |
| Operating profit (loss) | 9901 | €31,868 | €54,620 | +€22,752 | +71.4% |
| Financial income | 75/76B | €0 | €3 | +€3 | +25,000% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +25,000% |
| Financial charges | 65/66B | €9,282 | €14,561 | +€5,280 | +56.9% |
| Recurring financial charges | 65 | €9,282 | €14,561 | +€5,280 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €22,586 | €40,061 | +€17,475 | +77.4% |
| Income taxes | 67/77 | €6,077 | €11,147 | +€5,070 | +83.4% |
| Profit (loss) for the period | 9904 | €16,509 | €28,914 | +€12,405 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,509 | €28,914 | +€12,405 | +75.1% |
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 18 October 2026 via checked.be.