FAVORI BIJOUTERIE: what changed
FAVORI BIJOUTERIE
Largest movements
- Stocks and contracts +€3,818
up €3,818 (+15.9%), from €23,988 to €27,805
- Cash -€845
down €845 (-19.7%), from €4,295 to €3,450
mainly Stocks and contracts (-€3,818) and Trade debts (-€225)
- Profit (loss) carried forward +€2,517
up €2,517 (+23.9%), from €10,535 to €13,052
- Tax, wage and social debts +€816
new in 2025: €816
- Gross operating margin +€2,030
up €2,030 (+138%), from €1,471 to €3,501
- Taxes +€816
new in 2025: €816
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 | €29,769 | €32,877 | +€3,108 | +10.4% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €28,869 | €31,977 | +€3,108 | +10.8% |
| Stocks and contracts in progress | 3 | €23,988 | €27,805 | +€3,818 | +15.9% |
| Stocks | 30/36 | €23,988 | €27,805 | +€3,818 | +15.9% |
| Amounts receivable within one year | 40/41 | €566 | €701 | +€135 | +23.9% |
| Trade receivables | 40 | - | €135 | +€135 | |
| Other amounts receivable | 41 | €566 | €566 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,295 | €3,450 | -€845 | -19.7% |
| Deferred charges and accrued income | 490/1 | €21 | €21 | +€1 | +2.9% |
| Total equity and liabilities | 10/49 | €29,769 | €32,877 | +€3,108 | +10.4% |
| Equity | 10/15 | €29,413 | €31,929 | +€2,517 | +8.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €328 | €328 | = | 0.0% |
| Non-distributable reserves | 130/1 | €328 | €328 | = | 0.0% |
| Reserves not available under the articles | 1311 | €328 | €328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,535 | €13,052 | +€2,517 | +23.9% |
| Amounts payable | 17/49 | €356 | €948 | +€591 | +166% |
| Amounts payable within one year | 42/48 | €356 | €948 | +€591 | +166% |
| Trade debts | 44 | €356 | €131 | -€225 | -63.1% |
| Suppliers | 440/4 | €356 | €131 | -€225 | -63.1% |
| Taxes, remuneration and social security | 45 | - | €816 | +€816 | |
| Taxes | 450/3 | - | €816 | +€816 | |
| Gross operating margin | 9900 | €1,471 | €3,501 | +€2,030 | +138% |
| Operating profit (loss) | 9901 | €1,471 | €3,501 | +€2,030 | +138% |
| Financial charges | 65/66B | €141 | €168 | +€27 | +19.1% |
| Recurring financial charges | 65 | €141 | €168 | +€27 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €1,329 | €3,333 | +€2,003 | +151% |
| Income taxes | 67/77 | - | €816 | +€816 | |
| Profit (loss) for the period | 9904 | €1,329 | €2,517 | +€1,187 | +89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,329 | €2,517 | +€1,187 | +89.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.