JUWELIER VILEYN: 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 VILEYN
Largest movements
- Stocks and contracts +€180,535
up €180,535 (+27.0%), from €668,962 to €849,497
- Current investments +€93,025
up €93,025 (+1,311%), from €7,095 to €100,119
- Intangible fixed assets -€76,497
down €76,497 (-35.5%), from €215,241 to €138,743
- Cash -€38,011
down €38,011 (-37.9%), from €100,304 to €62,294
mainly Stocks and contracts (-€180,535) and Current investments (-€93,025)
- Reserves +€145,488
up €145,488 (+72.3%), from €201,242 to €346,730
- Debts after one year -€17,285
down €17,285 (-2.1%), from €808,720 to €791,435
- Trade debts +€15,615
up €15,615 (+596%), from €2,619 to €18,234
- Tax, wage and social debts +€15,189
up €15,189 (+53.9%), from €28,189 to €43,378
of which Taxes: +€10,970
- Gross operating margin +€39,592
up €39,592 (+12.8%), from €309,390 to €348,982
- Taxes +€12,069
up €12,069 (+21.3%), from €56,679 to €68,748
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 | €1,054,785 | €1,207,527 | +€152,742 | +14.5% |
| Fixed assets | 21/28 | €250,552 | €169,023 | -€81,529 | -32.5% |
| Intangible fixed assets | 21 | €215,241 | €138,743 | -€76,497 | -35.5% |
| Tangible fixed assets | 22/27 | €35,311 | €30,280 | -€5,032 | -14.2% |
| Land and buildings | 22 | €10,516 | €6,818 | -€3,699 | -35.2% |
| Plant, machinery and equipment | 23 | €7,908 | €5,494 | -€2,413 | -30.5% |
| Furniture and vehicles | 24 | €16,887 | €17,968 | +€1,080 | +6.4% |
| Current assets | 29/58 | €804,233 | €1,038,504 | +€234,271 | +29.1% |
| Stocks and contracts in progress | 3 | €668,962 | €849,497 | +€180,535 | +27.0% |
| Stocks | 30/36 | €668,962 | €849,497 | +€180,535 | +27.0% |
| Amounts receivable within one year | 40/41 | €24,292 | €22,948 | -€1,344 | -5.5% |
| Trade receivables | 40 | €8,971 | €6,775 | -€2,196 | -24.5% |
| Other amounts receivable | 41 | €15,321 | €16,173 | +€852 | +5.6% |
| Current investments | 50/53 | €7,095 | €100,119 | +€93,025 | +1,311% |
| Cash at bank and in hand | 54/58 | €100,304 | €62,294 | -€38,011 | -37.9% |
| Deferred charges and accrued income | 490/1 | €3,579 | €3,647 | +€67 | +1.9% |
| Total equity and liabilities | 10/49 | €1,054,785 | €1,207,527 | +€152,742 | +14.5% |
| Equity | 10/15 | €204,242 | €349,730 | +€145,488 | +71.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €201,242 | €346,730 | +€145,488 | +72.3% |
| Distributable reserves | 133 | €201,242 | €346,730 | +€145,488 | +72.3% |
| Amounts payable | 17/49 | €850,543 | €857,797 | +€7,254 | +0.9% |
| Amounts payable after more than one year | 17 | €808,720 | €791,435 | -€17,285 | -2.1% |
| Financial debts | 170/4 | €808,720 | €791,435 | -€17,285 | -2.1% |
| Amounts payable within one year | 42/48 | €41,768 | €66,362 | +€24,594 | +58.9% |
| Trade debts | 44 | €2,619 | €18,234 | +€15,615 | +596% |
| Suppliers | 440/4 | €2,619 | €18,234 | +€15,615 | +596% |
| Advances received on contracts in progress | 46 | €10,961 | €4,751 | -€6,210 | -56.7% |
| Taxes, remuneration and social security | 45 | €28,189 | €43,378 | +€15,189 | +53.9% |
| Taxes | 450/3 | €19,176 | €30,146 | +€10,970 | +57.2% |
| Remuneration and social security | 454/9 | €9,013 | €13,232 | +€4,219 | +46.8% |
| Accrued charges and deferred income | 492/3 | €54 | - | -€54 | |
| Remuneration, social security and pensions | 62 | €48,073 | €47,815 | -€258 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,885 | €83,001 | +€116 | +0.1% |
| Other operating charges | 640/8 | €3,878 | €4,572 | +€694 | +17.9% |
| Gross operating margin | 9900 | €309,390 | €348,982 | +€39,592 | +12.8% |
| Operating profit (loss) | 9901 | €174,555 | €213,595 | +€39,040 | +22.4% |
| Financial income | 75/76B | €3,567 | €2,564 | -€1,002 | -28.1% |
| Recurring financial income | 75 | €3,567 | €2,564 | -€1,002 | -28.1% |
| Financial charges | 65/66B | €1,851 | €1,923 | +€71 | +3.9% |
| Recurring financial charges | 65 | €1,851 | €1,923 | +€71 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €176,270 | €214,236 | +€37,966 | +21.5% |
| Income taxes | 67/77 | €56,679 | €68,748 | +€12,069 | +21.3% |
| Profit (loss) for the period | 9904 | €119,591 | €145,488 | +€25,897 | +21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €119,591 | €145,488 | +€25,897 | +21.7% |
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 20 October 2026 via checked.be.