IMPERIAL 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.
IMPERIAL BIJOUX
Largest movements
- Stocks and contracts +€9,359
up €9,359 (+8.7%), from €107,608 to €116,968
- Cash +€6,228
up €6,228 (+21.5%), from €28,979 to €35,207
mainly Other debts (+€21,748) and Net result for the year (+€9,306)
- Tangible fixed assets -€6,047
no longer reported in 2025 (was €6,047)
- Other debts +€21,748
up €21,748 (+25.1%), from €86,634 to €108,383
- Reserves -€20,116
down €20,116 (-85.5%), from €23,529 to €3,413
- Profit (loss) carried forward +€8,140
no longer reported in 2025 (was -€8,140)
- Tax, wage and social debts +€6,437
up €6,437 (+94.7%), from €6,800 to €13,237
- Trade debts -€3,952
down €3,952 (-22.8%), from €17,353 to €13,400
- Gross operating margin +€12,868
up €12,868 (+140%), from €9,203 to €22,071
- Taxes +€3,377
up €3,377 (+1,074%), from €314 to €3,691
- Financial charges -€450
down €450 (-14.4%), from €3,115 to €2,665
of which Financial charges: -€441
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 | €147,946 | €157,025 | +€9,079 | +6.1% |
| Fixed assets | 21/28 | €6,047 | - | -€6,047 | |
| Tangible fixed assets | 22/27 | €6,047 | - | -€6,047 | |
| Other tangible fixed assets | 26 | €6,047 | - | -€6,047 | |
| Current assets | 29/58 | €141,899 | €157,025 | +€15,126 | +10.7% |
| Stocks and contracts in progress | 3 | €107,608 | €116,968 | +€9,359 | +8.7% |
| Stocks | 30/36 | €107,608 | €116,968 | +€9,359 | +8.7% |
| Amounts receivable within one year | 40/41 | €2,568 | €2,327 | -€241 | -9.4% |
| Trade receivables | 40 | €2,568 | €2,327 | -€241 | -9.4% |
| Cash at bank and in hand | 54/58 | €28,979 | €35,207 | +€6,228 | +21.5% |
| Deferred charges and accrued income | 490/1 | €2,744 | €2,523 | -€221 | -8.0% |
| Total equity and liabilities | 10/49 | €147,946 | €157,025 | +€9,079 | +6.1% |
| Equity | 10/15 | €33,980 | €22,005 | -€11,976 | -35.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €23,529 | €3,413 | -€20,116 | -85.5% |
| Distributable reserves | 133 | €23,529 | €3,413 | -€20,116 | -85.5% |
| Profit (loss) carried forward | 14 | -€8,140 | - | +€8,140 | |
| Amounts payable | 17/49 | €113,966 | €135,020 | +€21,054 | +18.5% |
| Amounts payable within one year | 42/48 | €113,966 | €135,020 | +€21,054 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €3,179 | - | -€3,179 | |
| Trade debts | 44 | €17,353 | €13,400 | -€3,952 | -22.8% |
| Suppliers | 440/4 | €17,353 | €13,400 | -€3,952 | -22.8% |
| Taxes, remuneration and social security | 45 | €6,800 | €13,237 | +€6,437 | +94.7% |
| Taxes | 450/3 | €6,800 | €13,237 | +€6,437 | +94.7% |
| Other amounts payable | 47/48 | €86,634 | €108,383 | +€21,748 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,131 | €6,047 | -€84 | -1.4% |
| Other operating charges | 640/8 | €422 | €427 | +€5 | +1.1% |
| Gross operating margin | 9900 | €9,203 | €22,071 | +€12,868 | +140% |
| Operating profit (loss) | 9901 | €2,650 | €15,597 | +€12,947 | +489% |
| Financial income | 75/76B | €49 | €66 | +€17 | +33.8% |
| Recurring financial income | 75 | €49 | €66 | +€17 | +33.8% |
| Financial charges | 65/66B | €3,115 | €2,665 | -€450 | -14.4% |
| Recurring financial charges | 65 | €3,106 | €2,665 | -€441 | -14.2% |
| Non-recurring financial charges | 66B | €9 | - | -€9 | |
| Profit (loss) for the period before taxes | 9903 | -€416 | €12,997 | +€13,413 | |
| Income taxes | 67/77 | €314 | €3,691 | +€3,377 | +1,074% |
| Profit (loss) for the period | 9904 | -€730 | €9,306 | +€10,036 | |
| Profit (loss) for the period to be appropriated | 9905 | -€730 | €9,306 | +€10,036 |
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 29 October 2026 via checked.be.