Juwelier Dries: 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.
What changed
Juwelier Dries
NACE 47.770, Retail sale of watches and jewellery
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€89,581
2024 · €48,175+€41,405
Equity
€375,308
2024 · €285,727+€89,581
Cash
€11,140
2024 · €9,437+€1,703
Balance sheet total
€761,399
2024 · €621,714+€139,685
Largest movements
Assets
- Stocks and contracts +€144,773
up €144,773 (+28.9%), from €500,989 to €645,762
Equity and liabilities
- Profit (loss) carried forward +€59,581
up €59,581 (+116%), from €51,372 to €110,952
- Trade debts +€58,060
up €58,060 (+55.3%), from €104,966 to €163,026
- Reserves +€30,000
up €30,000 (+13.5%), from €221,955 to €251,955
- Tax, wage and social debts +€24,720
up €24,720 (+55.0%), from €44,976 to €69,696
of which Taxes: +€24,165
- Other debts -€12,380
down €12,380 (-10.7%), from €115,918 to €103,538
Income statement
- Gross operating margin +€61,498
up €61,498 (+44.8%), from €137,127 to €198,626
- Taxes +€15,274
up €15,274 (+95.5%), from €15,991 to €31,265
- Staff costs +€3,705
up €3,705 (+7.8%), from €47,324 to €51,029
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.
Result 2024
€48,175
Gross operating margin
+€61,498
Staff costs
-€3,705
Depreciation
-€1,102
Other operating charges
-€2
Financial income
+€211
Financial charges
-€221
Taxes
-€15,274
Result 2025
€89,581
raises the resultlowers the result
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.
From operations
+€17,618
Investment
-€6,754
Financing
-€9,161
Cash 2024
€9,437
From operations (derived)
+€17,618
Net result for the year
+€89,581
Depreciation
+€13,811
Stocks and contracts
-€144,773
Receivables within one year
-€1,674
Deferred charges and accrued income
+€1,408
Trade debts
+€58,060
Tax, wage and social debts
+€24,720
Other debts
-€12,380
Accrued charges and deferred income
-€11,135
Investment (derived)
-€6,754
Investment in fixed assets (net)
-€6,754
Financing
-€9,161
Debts after one year
-€8,532
Current portion of long-term debt
-€629
Cash 2025
€11,140
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €621,714 | €761,399 | +€139,685 | +22.5% |
| Fixed assets | 21/28 | €99,442 | €92,385 | -€7,057 | -7.1% |
| Tangible fixed assets | 22/27 | €97,717 | €90,660 | -€7,057 | -7.2% |
| Land and buildings | 22 | €45,294 | €43,069 | -€2,226 | -4.9% |
| Plant, machinery and equipment | 23 | €10,600 | €8,022 | -€2,577 | -24.3% |
| Furniture and vehicles | 24 | €41,823 | €39,568 | -€2,254 | -5.4% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €522,272 | €669,014 | +€146,742 | +28.1% |
| Stocks and contracts in progress | 3 | €500,989 | €645,762 | +€144,773 | +28.9% |
| Stocks | 30/36 | €500,989 | €645,762 | +€144,773 | +28.9% |
| Amounts receivable within one year | 40/41 | €1,635 | €3,309 | +€1,674 | +102% |
| Trade receivables | 40 | €1,635 | €3,309 | +€1,674 | +102% |
| Cash at bank and in hand | 54/58 | €9,437 | €11,140 | +€1,703 | +18.0% |
| Deferred charges and accrued income | 490/1 | €10,212 | €8,804 | -€1,408 | -13.8% |
| Total equity and liabilities | 10/49 | €621,714 | €761,399 | +€139,685 | +22.5% |
| Equity | 10/15 | €285,727 | €375,308 | +€89,581 | +31.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €221,955 | €251,955 | +€30,000 | +13.5% |
| Distributable reserves | 133 | €221,955 | €251,955 | +€30,000 | +13.5% |
| Profit (loss) carried forward | 14 | €51,372 | €110,952 | +€59,581 | +116% |
| Amounts payable | 17/49 | €335,988 | €386,092 | +€50,104 | +14.9% |
| Amounts payable after more than one year | 17 | €8,532 | - | -€8,532 | |
| Financial debts | 170/4 | €8,532 | - | -€8,532 | |
| Amounts payable within one year | 42/48 | €275,021 | €344,792 | +€69,771 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €9,161 | €8,532 | -€629 | -6.9% |
| Trade debts | 44 | €104,966 | €163,026 | +€58,060 | +55.3% |
| Suppliers | 440/4 | €104,966 | €163,026 | +€58,060 | +55.3% |
| Taxes, remuneration and social security | 45 | €44,976 | €69,696 | +€24,720 | +55.0% |
| Taxes | 450/3 | €30,639 | €54,804 | +€24,165 | +78.9% |
| Remuneration and social security | 454/9 | €14,337 | €14,892 | +€555 | +3.9% |
| Other amounts payable | 47/48 | €115,918 | €103,538 | -€12,380 | -10.7% |
| Accrued charges and deferred income | 492/3 | €52,434 | €41,300 | -€11,135 | -21.2% |
| Non-recurring operating income | 76A | €361 | - | -€361 | |
| Remuneration, social security and pensions | 62 | €47,324 | €51,029 | +€3,705 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,709 | €13,811 | +€1,102 | +8.7% |
| Other operating charges | 640/8 | €409 | €411 | +€2 | +0.4% |
| Gross operating margin | 9900 | €137,127 | €198,626 | +€61,498 | +44.8% |
| Operating profit (loss) | 9901 | €76,685 | €133,374 | +€56,689 | +73.9% |
| Financial income | 75/76B | €266 | €477 | +€211 | +79.5% |
| Recurring financial income | 75 | €266 | €477 | +€211 | +79.5% |
| Financial charges | 65/66B | €12,785 | €13,005 | +€221 | +1.7% |
| Recurring financial charges | 65 | €12,785 | €13,005 | +€221 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €64,166 | €120,846 | +€56,680 | +88.3% |
| Income taxes | 67/77 | €15,991 | €31,265 | +€15,274 | +95.5% |
| Profit (loss) for the period | 9904 | €48,175 | €89,581 | +€41,405 | +85.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,175 | €89,581 | +€41,405 | +85.9% |
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 23 October 2026 via checked.be.