JUWELIER CAENEN: 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.
JUWELIER CAENEN
Largest movements
- Cash -€29,841
down €29,841 (-47.1%), from €63,397 to €33,556
mainly Trade debts (-€120,748) and Debts after one year (-€9,346)
- Stocks and contracts -€11,880
down €11,880 (-2.2%), from €547,926 to €536,046
- Receivables within one year +€7,153
up €7,153 (+69.1%), from €10,358 to €17,511
of which Trade receivables: +€8,146
- Tangible fixed assets -€6,863
down €6,863 (-16.4%), from €41,761 to €34,898
of which Land and buildings: -€5,904
- Trade debts -€120,748
down €120,748 (-38.6%), from €313,222 to €192,474
- Short-term financial debts +€50,000
up €50,000 (+25.0%), from €200,000 to €250,000
- Reserves +€29,348
up €29,348 (+139%), from €21,082 to €50,430
- Tax, wage and social debts +€14,189
up €14,189 (+78.1%), from €18,176 to €32,365
of which Taxes: +€17,069
- Other debts +€11,736
up €11,736 (+38.1%), from €30,808 to €42,545
- Staff costs -€10,878
down €10,878 (-29.0%), from €37,449 to €26,571
- Gross operating margin -€8,153
down €8,153 (-9.8%), from €83,420 to €75,267
- Financial charges -€5,013
down €5,013 (-26.9%), from €18,605 to €13,592
- Taxes +€1,952
up €1,952 (+41.9%), from €4,660 to €6,613
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 | €675,189 | €638,830 | -€36,359 | -5.4% |
| Fixed assets | 21/28 | €41,761 | €34,898 | -€6,863 | -16.4% |
| Tangible fixed assets | 22/27 | €41,761 | €34,898 | -€6,863 | -16.4% |
| Land and buildings | 22 | €39,782 | €33,878 | -€5,904 | -14.8% |
| Plant, machinery and equipment | 23 | €677 | €338 | -€338 | -50.0% |
| Furniture and vehicles | 24 | €1,303 | €681 | -€621 | -47.7% |
| Current assets | 29/58 | €633,427 | €603,931 | -€29,496 | -4.7% |
| Stocks and contracts in progress | 3 | €547,926 | €536,046 | -€11,880 | -2.2% |
| Stocks | 30/36 | €547,926 | €536,046 | -€11,880 | -2.2% |
| Amounts receivable within one year | 40/41 | €10,358 | €17,511 | +€7,153 | +69.1% |
| Trade receivables | 40 | €9,002 | €17,147 | +€8,146 | +90.5% |
| Other amounts receivable | 41 | €1,356 | €364 | -€992 | -73.2% |
| Cash at bank and in hand | 54/58 | €63,397 | €33,556 | -€29,841 | -47.1% |
| Deferred charges and accrued income | 490/1 | €11,747 | €16,819 | +€5,072 | +43.2% |
| Total equity and liabilities | 10/49 | €675,189 | €638,830 | -€36,359 | -5.4% |
| Equity | 10/15 | €50,966 | €69,030 | +€18,064 | +35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,082 | €50,430 | +€29,348 | +139% |
| Distributable reserves | 133 | €21,082 | €50,430 | +€29,348 | +139% |
| Profit (loss) carried forward | 14 | €11,285 | - | -€11,285 | |
| Amounts payable | 17/49 | €624,223 | €569,800 | -€54,423 | -8.7% |
| Amounts payable after more than one year | 17 | €50,589 | €41,243 | -€9,346 | -18.5% |
| Financial debts | 170/4 | €50,589 | €41,243 | -€9,346 | -18.5% |
| Amounts payable within one year | 42/48 | €572,133 | €526,057 | -€46,077 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €9,927 | €8,673 | -€1,254 | -12.6% |
| Financial debts | 43 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Credit institutions | 430/8 | €200,000 | €250,000 | +€50,000 | +25.0% |
| Trade debts | 44 | €313,222 | €192,474 | -€120,748 | -38.6% |
| Suppliers | 440/4 | €313,222 | €192,474 | -€120,748 | -38.6% |
| Taxes, remuneration and social security | 45 | €18,176 | €32,365 | +€14,189 | +78.1% |
| Taxes | 450/3 | €8,827 | €25,896 | +€17,069 | +193% |
| Remuneration and social security | 454/9 | €9,349 | €6,470 | -€2,879 | -30.8% |
| Other amounts payable | 47/48 | €30,808 | €42,545 | +€11,736 | +38.1% |
| Accrued charges and deferred income | 492/3 | €1,500 | €2,500 | +€1,000 | +66.7% |
| Remuneration, social security and pensions | 62 | €37,449 | €26,571 | -€10,878 | -29.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €6,863 | -€691 | -9.1% |
| Other operating charges | 640/8 | €4,127 | €3,650 | -€477 | -11.6% |
| Gross operating margin | 9900 | €83,420 | €75,267 | -€8,153 | -9.8% |
| Operating profit (loss) | 9901 | €34,291 | €38,183 | +€3,892 | +11.4% |
| Financial income | 75/76B | €260 | €85 | -€174 | -67.1% |
| Recurring financial income | 75 | €260 | €85 | -€174 | -67.1% |
| Financial charges | 65/66B | €18,605 | €13,592 | -€5,013 | -26.9% |
| Recurring financial charges | 65 | €18,605 | €13,592 | -€5,013 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €15,945 | €24,676 | +€8,731 | +54.8% |
| Income taxes | 67/77 | €4,660 | €6,613 | +€1,952 | +41.9% |
| Profit (loss) for the period | 9904 | €11,285 | €18,064 | +€6,779 | +60.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,285 | €18,064 | +€6,779 | +60.1% |
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 19 October 2026 via checked.be.