Juwelier Aerden: what changed
Juwelier Aerden
Largest movements
- Cash +€4,168
up €4,168 (+25.1%), from €16,609 to €20,776
mainly Net result for the year (+€9,038) and Trade debts (+€4,192)
- Stocks and contracts -€1,226
down €1,226 (-1.5%), from €83,467 to €82,241
- Reserves +€9,038
up €9,038 (+29.9%), from €30,186 to €39,225
- Short-term financial debts -€7,000
down €7,000 (-17.5%), from €40,000 to €33,000
- Trade debts +€4,192
up €4,192 (+334%), from €1,256 to €5,449
- Tax, wage and social debts -€3,519
down €3,519 (-31.5%), from €11,181 to €7,662
of which Remuneration and social security: -€3,244
- Gross operating margin +€4,260
up €4,260 (+24.1%), from €17,662 to €21,922
- Staff costs +€993
up €993 (+19.5%), from €5,092 to €6,085
- Taxes +€835
up €835 (+32.2%), from €2,591 to €3,426
- Financial charges +€452
up €452 (+12.0%), from €3,776 to €4,228
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 | €102,884 | €105,596 | +€2,712 | +2.6% |
| Fixed assets | 21/28 | €212 | €0 | -€212 | -100% |
| Tangible fixed assets | 22/27 | €212 | €0 | -€212 | -100% |
| Plant, machinery and equipment | 23 | €212 | €0 | -€212 | -100% |
| Current assets | 29/58 | €102,672 | €105,596 | +€2,924 | +2.8% |
| Stocks and contracts in progress | 3 | €83,467 | €82,241 | -€1,226 | -1.5% |
| Stocks | 30/36 | €83,467 | €82,241 | -€1,226 | -1.5% |
| Amounts receivable within one year | 40/41 | €60 | €3 | -€57 | -94.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €60 | €3 | -€57 | -94.7% |
| Cash at bank and in hand | 54/58 | €16,609 | €20,776 | +€4,168 | +25.1% |
| Deferred charges and accrued income | 490/1 | €2,536 | €2,575 | +€39 | +1.5% |
| Total equity and liabilities | 10/49 | €102,884 | €105,596 | +€2,712 | +2.6% |
| Equity | 10/15 | €48,786 | €57,825 | +€9,038 | +18.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €30,186 | €39,225 | +€9,038 | +29.9% |
| Distributable reserves | 133 | €30,186 | €39,225 | +€9,038 | +29.9% |
| Amounts payable | 17/49 | €54,097 | €47,771 | -€6,326 | -11.7% |
| Amounts payable within one year | 42/48 | €54,097 | €47,771 | -€6,326 | -11.7% |
| Financial debts | 43 | €40,000 | €33,000 | -€7,000 | -17.5% |
| Credit institutions | 430/8 | €40,000 | €33,000 | -€7,000 | -17.5% |
| Trade debts | 44 | €1,256 | €5,449 | +€4,192 | +334% |
| Suppliers | 440/4 | €1,256 | €5,449 | +€4,192 | +334% |
| Taxes, remuneration and social security | 45 | €11,181 | €7,662 | -€3,519 | -31.5% |
| Taxes | 450/3 | €6,217 | €5,942 | -€275 | -4.4% |
| Remuneration and social security | 454/9 | €4,965 | €1,721 | -€3,244 | -65.3% |
| Other amounts payable | 47/48 | €1,660 | €1,660 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €5,092 | €6,085 | +€993 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €212 | -€202 | -48.8% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €17,662 | €21,922 | +€4,260 | +24.1% |
| Operating profit (loss) | 9901 | €11,651 | €15,105 | +€3,455 | +29.7% |
| Financial income | 75/76B | €1,480 | €1,587 | +€107 | +7.2% |
| Recurring financial income | 75 | €1,480 | €1,587 | +€107 | +7.2% |
| Financial charges | 65/66B | €3,776 | €4,228 | +€452 | +12.0% |
| Recurring financial charges | 65 | €3,776 | €4,228 | +€452 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €9,354 | €12,464 | +€3,110 | +33.2% |
| Income taxes | 67/77 | €2,591 | €3,426 | +€835 | +32.2% |
| Profit (loss) for the period | 9904 | €6,763 | €9,038 | +€2,275 | +33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,763 | €9,038 | +€2,275 | +33.6% |
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 6 November 2026 via checked.be.