JUWELEN DEKOCK: 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.
JUWELEN DEKOCK
Largest movements
- Stocks and contracts +€17,978
up €17,978 (+6.6%), from €273,711 to €291,689
- Cash -€17,389
down €17,389 (-28.9%), from €60,104 to €42,715
mainly Current portion of long-term debt (-€44,359) and Stocks and contracts (-€17,978)
- Tangible fixed assets -€11,347
down €11,347 (-7.0%), from €162,490 to €151,143
of which Furniture and vehicles: -€11,377
- Current portion of long-term debt -€44,359
down €44,359 (-70.5%), from €62,909 to €18,550
- Reserves +€17,206
up €17,206 (+47.3%), from €36,360 to €53,566
- Debts after one year +€12,155
up €12,155 (+4.6%), from €266,708 to €278,863
of which Other amounts payable: +€30,695
- Trade debts +€7,156
up €7,156 (+94.5%), from €7,572 to €14,728
- Gross operating margin -€11,325
down €11,325 (-11.9%), from €95,154 to €83,829
- Taxes -€6,092
down €6,092 (-45.7%), from €13,341 to €7,249
- Staff costs +€5,581
up €5,581 (+27.9%), from €19,977 to €25,558
- Depreciation -€4,588
down €4,588 (-15.4%), from €29,771 to €25,183
- Financial charges +€4,007
up €4,007 (+82.5%), from €4,856 to €8,863
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 | €496,363 | €486,896 | -€9,467 | -1.9% |
| Fixed assets | 21/28 | €162,490 | €151,143 | -€11,347 | -7.0% |
| Tangible fixed assets | 22/27 | €162,490 | €151,143 | -€11,347 | -7.0% |
| Land and buildings | 22 | €97,569 | €87,812 | -€9,757 | -10.0% |
| Plant, machinery and equipment | 23 | €13,946 | €23,733 | +€9,787 | +70.2% |
| Furniture and vehicles | 24 | €50,975 | €39,598 | -€11,377 | -22.3% |
| Current assets | 29/58 | €333,873 | €335,753 | +€1,880 | +0.6% |
| Stocks and contracts in progress | 3 | €273,711 | €291,689 | +€17,978 | +6.6% |
| Stocks | 30/36 | €273,711 | €291,689 | +€17,978 | +6.6% |
| Cash at bank and in hand | 54/58 | €60,104 | €42,715 | -€17,389 | -28.9% |
| Deferred charges and accrued income | 490/1 | €58 | €1,349 | +€1,291 | +2,226% |
| Total equity and liabilities | 10/49 | €496,363 | €486,896 | -€9,467 | -1.9% |
| Equity | 10/15 | €121,790 | €138,996 | +€17,206 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,360 | €53,566 | +€17,206 | +47.3% |
| Non-distributable reserves | 130/1 | €36,360 | €53,566 | +€17,206 | +47.3% |
| Other | 1319 | €36,360 | €53,566 | +€17,206 | +47.3% |
| Profit (loss) carried forward | 14 | €66,830 | €66,830 | = | 0.0% |
| Amounts payable | 17/49 | €374,573 | €347,900 | -€26,673 | -7.1% |
| Amounts payable after more than one year | 17 | €266,708 | €278,863 | +€12,155 | +4.6% |
| Financial debts | 170/4 | €151,818 | €133,278 | -€18,540 | -12.2% |
| Other amounts payable | 178/9 | €114,890 | €145,585 | +€30,695 | +26.7% |
| Amounts payable within one year | 42/48 | €107,803 | €69,037 | -€38,766 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €62,909 | €18,550 | -€44,359 | -70.5% |
| Trade debts | 44 | €7,572 | €14,728 | +€7,156 | +94.5% |
| Suppliers | 440/4 | €7,572 | €14,728 | +€7,156 | +94.5% |
| Taxes, remuneration and social security | 45 | €32,901 | €33,880 | +€979 | +3.0% |
| Taxes | 450/3 | €27,369 | €28,078 | +€709 | +2.6% |
| Remuneration and social security | 454/9 | €5,532 | €5,802 | +€270 | +4.9% |
| Other amounts payable | 47/48 | €4,421 | €1,879 | -€2,542 | -57.5% |
| Accrued charges and deferred income | 492/3 | €62 | - | -€62 | |
| Remuneration, social security and pensions | 62 | €19,977 | €25,558 | +€5,581 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,771 | €25,183 | -€4,588 | -15.4% |
| Other operating charges | 640/8 | €2,435 | €1,487 | -€948 | -38.9% |
| Gross operating margin | 9900 | €95,154 | €83,829 | -€11,325 | -11.9% |
| Operating profit (loss) | 9901 | €42,971 | €31,601 | -€11,370 | -26.5% |
| Financial income | 75/76B | €646 | €1,717 | +€1,071 | +166% |
| Recurring financial income | 75 | €646 | €1,717 | +€1,071 | +166% |
| Financial charges | 65/66B | €4,856 | €8,863 | +€4,007 | +82.5% |
| Recurring financial charges | 65 | €4,856 | €8,863 | +€4,007 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | €38,761 | €24,455 | -€14,306 | -36.9% |
| Income taxes | 67/77 | €13,341 | €7,249 | -€6,092 | -45.7% |
| Profit (loss) for the period | 9904 | €25,420 | €17,206 | -€8,214 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €25,420 | €17,206 | -€8,214 | -32.3% |
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.