JUWELEN VANPARRYS: 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 VANPARRYS
Largest movements
- Cash +€97,056
up €97,056 (+115%), from €84,178 to €181,234
mainly Net result for the year (+€117,621) and Other debts (+€7,994)
- Stocks and contracts +€25,020
up €25,020 (+2.6%), from €959,086 to €984,106
- Reserves +€117,621
up €117,621 (+19.9%), from €591,408 to €709,029
of which Non-distributable reserves: +€117,621
- Gross operating margin +€57,978
up €57,978 (+51.9%), from €111,752 to €169,730
- Taxes +€17,811
up €17,811 (+57.9%), from €30,742 to €48,553
- Depreciation +€2,053
new in 2025: €2,053
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 | €1,056,728 | €1,187,464 | +€130,736 | +12.4% |
| Fixed assets | 21/28 | €9,000 | €18,928 | +€9,928 | +110% |
| Tangible fixed assets | 22/27 | €9,000 | €18,928 | +€9,928 | +110% |
| Plant, machinery and equipment | 23 | €9,000 | €18,928 | +€9,928 | +110% |
| Current assets | 29/58 | €1,047,728 | €1,168,536 | +€120,808 | +11.5% |
| Stocks and contracts in progress | 3 | €959,086 | €984,106 | +€25,020 | +2.6% |
| Stocks | 30/36 | €959,086 | €984,106 | +€25,020 | +2.6% |
| Amounts receivable within one year | 40/41 | €4,464 | €3,196 | -€1,268 | -28.4% |
| Trade receivables | 40 | €76 | - | -€76 | |
| Other amounts receivable | 41 | €4,388 | €3,196 | -€1,192 | -27.2% |
| Cash at bank and in hand | 54/58 | €84,178 | €181,234 | +€97,056 | +115% |
| Total equity and liabilities | 10/49 | €1,056,728 | €1,187,464 | +€130,736 | +12.4% |
| Equity | 10/15 | €603,808 | €721,429 | +€117,621 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €591,408 | €709,029 | +€117,621 | +19.9% |
| Non-distributable reserves | 130/1 | €320,196 | €437,817 | +€117,621 | +36.7% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €318,336 | €435,957 | +€117,621 | +36.9% |
| Distributable reserves | 133 | €271,212 | €271,212 | = | 0.0% |
| Amounts payable | 17/49 | €452,920 | €466,035 | +€13,115 | +2.9% |
| Amounts payable within one year | 42/48 | €452,920 | €466,035 | +€13,115 | +2.9% |
| Trade debts | 44 | €18,936 | €22,610 | +€3,674 | +19.4% |
| Suppliers | 440/4 | €18,936 | €22,610 | +€3,674 | +19.4% |
| Taxes, remuneration and social security | 45 | €3,961 | €5,408 | +€1,447 | +36.5% |
| Taxes | 450/3 | €3,961 | €5,408 | +€1,447 | +36.5% |
| Other amounts payable | 47/48 | €430,023 | €438,017 | +€7,994 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,053 | +€2,053 | |
| Other operating charges | 640/8 | €1,147 | €144 | -€1,003 | -87.4% |
| Gross operating margin | 9900 | €111,752 | €169,730 | +€57,978 | +51.9% |
| Operating profit (loss) | 9901 | €110,605 | €167,533 | +€56,928 | +51.5% |
| Financial income | 75/76B | €150 | €151 | +€1 | +0.7% |
| Recurring financial income | 75 | €150 | €151 | +€1 | +0.7% |
| Financial charges | 65/66B | €1,251 | €1,510 | +€259 | +20.7% |
| Recurring financial charges | 65 | €1,251 | €1,510 | +€259 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | €109,504 | €166,174 | +€56,670 | +51.8% |
| Income taxes | 67/77 | €30,742 | €48,553 | +€17,811 | +57.9% |
| Profit (loss) for the period | 9904 | €78,762 | €117,621 | +€38,859 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €78,762 | €117,621 | +€38,859 | +49.3% |
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 30 October 2026 via checked.be.