ISOCELE BIJOUX: what changed
ISOCELE BIJOUX
Largest movements
- Tangible fixed assets +€14,951
up €14,951 (+229%), from €6,517 to €21,468
of which Plant, machinery and equipment: +€17,010
- Receivables within one year -€7,880
down €7,880 (-14.6%), from €54,092 to €46,212
of which Trade receivables: -€14,285
- Stocks and contracts -€5,078
down €5,078 (-6.8%), from €74,254 to €69,176
- Deferred charges and accrued income -€3,844
no longer reported in 2024 (was €3,844)
- Cash +€2,142
up €2,142 (+262%), from €818 to €2,960
mainly Debts after one year (+€16,491) and Tax, wage and social debts (+€16,050)
- Other debts -€18,712
down €18,712 (-69.3%), from €27,000 to €8,288
- Debts after one year +€16,491
new in 2024: €16,491
- Tax, wage and social debts +€16,050
up €16,050 (+69.2%), from €23,186 to €39,236
of which Remuneration and social security: +€10,826
- Contributions -€11,560
down €11,560 (-81.1%), from €14,260 to €2,700
- Current portion of long-term debt +€8,814
new in 2024: €8,814
- Staff costs +€62,199
new in 2024: €62,199
- Taxes -€14,382
down €14,382, from €11,892 to -€2,490
- Gross operating margin +€7,289
up €7,289 (+11.7%), from €62,328 to €69,617
- Other operating charges +€5,908
up €5,908 (+297%), from €1,989 to €7,897
- Depreciation +€2,813
up €2,813 (+247%), from €1,137 to €3,950
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,163 | €140,454 | +€291 | +0.2% |
| Fixed assets | 21/28 | €6,642 | €21,593 | +€14,951 | +225% |
| Tangible fixed assets | 22/27 | €6,517 | €21,468 | +€14,951 | +229% |
| Plant, machinery and equipment | 23 | - | €17,010 | +€17,010 | |
| Furniture and vehicles | 24 | €691 | €461 | -€230 | -33.3% |
| Leasing and similar rights | 25 | €5,826 | - | -€5,826 | |
| Other tangible fixed assets | 26 | - | €3,997 | +€3,997 | |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €133,521 | €118,861 | -€14,660 | -11.0% |
| Stocks and contracts in progress | 3 | €74,254 | €69,176 | -€5,078 | -6.8% |
| Stocks | 30/36 | €74,254 | €69,176 | -€5,078 | -6.8% |
| Amounts receivable within one year | 40/41 | €54,092 | €46,212 | -€7,880 | -14.6% |
| Trade receivables | 40 | €14,285 | - | -€14,285 | |
| Other amounts receivable | 41 | €39,807 | €46,212 | +€6,405 | +16.1% |
| Current investments | 50/53 | €513 | €513 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €818 | €2,960 | +€2,142 | +262% |
| Deferred charges and accrued income | 490/1 | €3,844 | - | -€3,844 | |
| Total equity and liabilities | 10/49 | €140,163 | €140,454 | +€291 | +0.2% |
| Equity | 10/15 | €56,260 | €41,208 | -€15,052 | -26.8% |
| Contributions | 10/11 | €14,260 | €2,700 | -€11,560 | -81.1% |
| Reserves | 13 | €47,291 | €47,291 | = | 0.0% |
| Distributable reserves | 133 | €47,291 | €47,291 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,291 | -€8,783 | -€3,492 | -66.0% |
| Amounts payable | 17/49 | €83,903 | €99,246 | +€15,343 | +18.3% |
| Amounts payable after more than one year | 17 | - | €16,491 | +€16,491 | |
| Other amounts payable | 178/9 | - | €16,491 | +€16,491 | |
| Amounts payable within one year | 42/48 | €82,513 | €81,363 | -€1,150 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | - | €8,814 | +€8,814 | |
| Trade debts | 44 | €32,327 | €25,025 | -€7,302 | -22.6% |
| Suppliers | 440/4 | €32,327 | €25,025 | -€7,302 | -22.6% |
| Taxes, remuneration and social security | 45 | €23,186 | €39,236 | +€16,050 | +69.2% |
| Taxes | 450/3 | €23,186 | €28,410 | +€5,224 | +22.5% |
| Remuneration and social security | 454/9 | - | €10,826 | +€10,826 | |
| Other amounts payable | 47/48 | €27,000 | €8,288 | -€18,712 | -69.3% |
| Accrued charges and deferred income | 492/3 | €1,390 | €1,392 | +€2 | +0.1% |
| Remuneration, social security and pensions | 62 | - | €62,199 | +€62,199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,137 | €3,950 | +€2,813 | +247% |
| Other operating charges | 640/8 | €1,989 | €7,897 | +€5,908 | +297% |
| Gross operating margin | 9900 | €62,328 | €69,617 | +€7,289 | +11.7% |
| Operating profit (loss) | 9901 | €59,202 | -€4,429 | -€63,631 | |
| Financial income | 75/76B | €1,869 | €2,126 | +€257 | +13.8% |
| Recurring financial income | 75 | €1,869 | €2,126 | +€257 | +13.8% |
| Financial charges | 65/66B | €2,765 | €3,679 | +€914 | +33.1% |
| Recurring financial charges | 65 | €2,765 | €3,679 | +€914 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €58,306 | -€5,982 | -€64,288 | |
| Income taxes | 67/77 | €11,892 | -€2,490 | -€14,382 | |
| Profit (loss) for the period | 9904 | €46,414 | -€3,492 | -€49,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,414 | -€3,492 | -€49,906 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.