JUWELIER EVERSEN: what changed
Two fiscal 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 EVERSEN
Largest movements
- Stocks and contracts +€422,359
up €422,359 (+33.3%), from €1.3m to €1.7m
- Cash -€66,177
down €66,177 (-69.1%), from €95,834 to €29,657
mainly Stocks and contracts (-€422,359) and Other debts (-€149,421)
- Tangible fixed assets +€35,213
up €35,213 (+9.8%), from €359,259 to €394,472
of which Land and buildings: +€53,179
- Trade debts +€313,333
up €313,333 (+111.2%), from €281,824 to €595,157
- Reserves +€202,725
up €202,725 (+20.0%), from €1.0m to €1.2m
of which Distributable reserves: +€202,725
- Other debts -€149,421
down €149,421 (-100.0%), from €149,421 to €0
- Short-term financial debts +€78,356
up €78,356 (+105.3%), from €74,421 to €152,776
- Debts after one year -€51,223
down €51,223 (-22.4%), from €228,869 to €177,646
- Gross operating margin +€32,581
up €32,581 (+6.1%), from €537,523 to €570,105
- Staff costs +€16,398
up €16,398 (+10.5%), from €156,088 to €172,487
- Depreciation +€12,386
up €12,386 (+20.5%), from €60,401 to €72,787
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.
Cash bridge derived
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 | €1,877,056 | €2,274,162 | +€397,107 | +21.2% |
| Fixed assets | 21/28 | €361,080 | €402,722 | +€41,643 | +11.5% |
| Intangible fixed assets | 21 | €1,481 | €7,911 | +€6,430 | +434.1% |
| Tangible fixed assets | 22/27 | €359,259 | €394,472 | +€35,213 | +9.8% |
| Land and buildings | 22 | €269,296 | €322,475 | +€53,179 | +19.7% |
| Plant, machinery and equipment | 23 | €43,217 | €46,296 | +€3,078 | +7.1% |
| Furniture and vehicles | 24 | €2,372 | €1,737 | -€635 | -26.8% |
| Other tangible fixed assets | 26 | €44,374 | €23,964 | -€20,410 | -46.0% |
| Financial fixed assets | 28 | €340 | €340 | = | 0.0% |
| Current assets | 29/58 | €1,515,976 | €1,871,440 | +€355,464 | +23.4% |
| Stocks and contracts in progress | 3 | €1,269,968 | €1,692,327 | +€422,359 | +33.3% |
| Stocks | 30/36 | €1,269,968 | €1,692,327 | +€422,359 | +33.3% |
| Amounts receivable within one year | 40/41 | €145,571 | €142,710 | -€2,861 | -2.0% |
| Trade receivables | 40 | €13,344 | €22,267 | +€8,923 | +66.9% |
| Other amounts receivable | 41 | €132,227 | €120,443 | -€11,784 | -8.9% |
| Cash at bank and in hand | 54/58 | €95,834 | €29,657 | -€66,177 | -69.1% |
| Deferred charges and accrued income | 490/1 | €4,603 | €6,747 | +€2,144 | +46.6% |
| Total equity and liabilities | 10/49 | €1,877,056 | €2,274,162 | +€397,107 | +21.2% |
| Equity | 10/15 | €1,019,078 | €1,221,803 | +€202,725 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,012,878 | €1,215,603 | +€202,725 | +20.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €117,908 | €117,908 | = | 0.0% |
| Distributable reserves | 133 | €894,971 | €1,097,696 | +€202,725 | +22.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €857,977 | €1,052,359 | +€194,382 | +22.7% |
| Amounts payable after more than one year | 17 | €228,869 | €177,646 | -€51,223 | -22.4% |
| Financial debts | 170/4 | €228,869 | €177,646 | -€51,223 | -22.4% |
| Amounts payable within one year | 42/48 | €627,131 | €874,144 | +€247,013 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €75,994 | €51,223 | -€24,771 | -32.6% |
| Financial debts | 43 | €74,421 | €152,776 | +€78,356 | +105.3% |
| Credit institutions | 430/8 | €74,421 | €152,776 | +€78,356 | +105.3% |
| Trade debts | 44 | €281,824 | €595,157 | +€313,333 | +111.2% |
| Suppliers | 440/4 | €281,824 | €595,157 | +€313,333 | +111.2% |
| Taxes, remuneration and social security | 45 | €45,472 | €74,988 | +€29,517 | +64.9% |
| Taxes | 450/3 | €33,825 | €63,311 | +€29,486 | +87.2% |
| Remuneration and social security | 454/9 | €11,647 | €11,677 | +€31 | +0.3% |
| Other amounts payable | 47/48 | €149,421 | €0 | -€149,421 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,977 | €569 | -€1,408 | -71.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €156,088 | €172,487 | +€16,398 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,401 | €72,787 | +€12,386 | +20.5% |
| Other operating charges | 640/8 | €1,847 | €5,993 | +€4,146 | +224.5% |
| Non-recurring operating charges | 66A | €8,420 | €0 | -€8,420 | -100.0% |
| Gross operating margin | 9900 | €537,523 | €570,105 | +€32,581 | +6.1% |
| Operating profit (loss) | 9901 | €310,767 | €318,838 | +€8,071 | +2.6% |
| Financial income | 75/76B | €8,682 | €4,820 | -€3,862 | -44.5% |
| Recurring financial income | 75 | €8,682 | €4,820 | -€3,862 | -44.5% |
| Financial charges | 65/66B | €19,827 | €23,022 | +€3,196 | +16.1% |
| Recurring financial charges | 65 | €19,827 | €23,022 | +€3,196 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €299,623 | €300,636 | +€1,013 | +0.3% |
| Income taxes | 67/77 | €92,673 | €97,911 | +€5,238 | +5.7% |
| Profit (loss) for the period | 9904 | €206,950 | €202,725 | -€4,225 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €206,950 | €202,725 | -€4,225 | -2.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.