Joaillerie du Centre: what changed
Joaillerie du Centre
Largest movements
- Cash +€26,277
up €26,277 (+18.5%), from €142,261 to €168,538
mainly Net result for the year (+€28,219) and Receivables within one year (+€8,673)
- Receivables within one year -€8,673
down €8,673 (-50.8%), from €17,070 to €8,396
of which Other amounts receivable: -€15,298
- Stocks and contracts +€8,221
up €8,221 (+1.4%), from €575,551 to €583,772
- Reserves +€28,200
up €28,200 (+4.0%), from €706,618 to €734,818
of which Distributable reserves: +€28,200
- Gross operating margin +€34,304
up €34,304 (+46.7%), from €73,475 to €107,779
- Financial charges -€24,144
down €24,144 (-92.9%), from €25,976 to €1,832
- Financial income -€23,908
down €23,908 (-97.9%), from €24,431 to €523
- Taxes +€13,027
up €13,027 (+389%), from €3,351 to €16,378
- Other operating charges -€3,245
down €3,245 (-67.0%), from €4,847 to €1,602
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 | €764,412 | €786,279 | +€21,867 | +2.9% |
| Fixed assets | 21/28 | €26,159 | €19,659 | -€6,500 | -24.8% |
| Tangible fixed assets | 22/27 | €26,159 | €19,659 | -€6,500 | -24.8% |
| Plant, machinery and equipment | 23 | €8,458 | €6,321 | -€2,137 | -25.3% |
| Furniture and vehicles | 24 | €17,700 | €13,338 | -€4,363 | -24.6% |
| Current assets | 29/58 | €738,253 | €766,620 | +€28,367 | +3.8% |
| Stocks and contracts in progress | 3 | €575,551 | €583,772 | +€8,221 | +1.4% |
| Stocks | 30/36 | €575,551 | €583,772 | +€8,221 | +1.4% |
| Amounts receivable within one year | 40/41 | €17,070 | €8,396 | -€8,673 | -50.8% |
| Trade receivables | 40 | - | €6,625 | +€6,625 | |
| Other amounts receivable | 41 | €17,070 | €1,772 | -€15,298 | -89.6% |
| Cash at bank and in hand | 54/58 | €142,261 | €168,538 | +€26,277 | +18.5% |
| Deferred charges and accrued income | 490/1 | €3,373 | €5,914 | +€2,542 | +75.4% |
| Total equity and liabilities | 10/49 | €764,412 | €786,279 | +€21,867 | +2.9% |
| Equity | 10/15 | €726,804 | €755,023 | +€28,219 | +3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €706,618 | €734,818 | +€28,200 | +4.0% |
| Non-distributable reserves | 130/1 | €420 | €420 | = | 0.0% |
| Reserves not available under the articles | 1311 | €420 | €420 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €700,000 | €728,200 | +€28,200 | +4.0% |
| Profit (loss) carried forward | 14 | €187 | €206 | +€19 | +10.3% |
| Amounts payable | 17/49 | €37,608 | €31,256 | -€6,352 | -16.9% |
| Amounts payable within one year | 42/48 | €37,608 | €31,256 | -€6,352 | -16.9% |
| Trade debts | 44 | €18,094 | €10,516 | -€7,577 | -41.9% |
| Suppliers | 440/4 | €18,094 | €10,516 | -€7,577 | -41.9% |
| Taxes, remuneration and social security | 45 | €19,514 | €20,739 | +€1,225 | +6.3% |
| Taxes | 450/3 | €12,866 | €13,870 | +€1,004 | +7.8% |
| Remuneration and social security | 454/9 | €6,648 | €6,870 | +€222 | +3.3% |
| Remuneration, social security and pensions | 62 | €52,412 | €53,772 | +€1,360 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,249 | €6,500 | +€250 | +4.0% |
| Other operating charges | 640/8 | €4,847 | €1,602 | -€3,245 | -67.0% |
| Gross operating margin | 9900 | €73,475 | €107,779 | +€34,304 | +46.7% |
| Operating profit (loss) | 9901 | €9,966 | €45,906 | +€35,940 | +361% |
| Financial income | 75/76B | €24,431 | €523 | -€23,908 | -97.9% |
| Recurring financial income | 75 | €24,431 | €523 | -€23,908 | -97.9% |
| Financial charges | 65/66B | €25,976 | €1,832 | -€24,144 | -92.9% |
| Recurring financial charges | 65 | €25,976 | €1,832 | -€24,144 | -92.9% |
| Profit (loss) for the period before taxes | 9903 | €8,421 | €44,597 | +€36,176 | +430% |
| Income taxes | 67/77 | €3,351 | €16,378 | +€13,027 | +389% |
| Profit (loss) for the period | 9904 | €5,070 | €28,219 | +€23,149 | +457% |
| Profit (loss) for the period to be appropriated | 9905 | €5,070 | €28,219 | +€23,149 | +457% |
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 2 November 2026 via checked.be.