La Boite à Bijoux: 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.
La Boite à Bijoux
Largest movements
- Financial fixed assets -€452,937
down €452,937 (-47.0%), from €964,093 to €511,157
- Tangible fixed assets -€132,608
down €132,608 (-2.7%), from €4.9m to €4.8m
- Trade debts -€351,505
down €351,505 (-78.5%), from €447,580 to €96,076
- Debts after one year -€304,792
down €304,792 (-5.8%), from €5.2m to €4.9m
of which Financial debts: -€304,792
- Gross operating margin +€34,968
up €34,968 (+14.0%), from €249,537 to €284,504
- Financial charges -€3,591
down €3,591 (-4.7%), from €76,710 to €73,120
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 | €5,945,586 | €5,321,769 | -€623,817 | -10.5% |
| Fixed assets | 21/28 | €5,883,325 | €5,297,780 | -€585,545 | -10.0% |
| Tangible fixed assets | 22/27 | €4,919,232 | €4,786,624 | -€132,608 | -2.7% |
| Land and buildings | 22 | €4,919,232 | €4,786,624 | -€132,608 | -2.7% |
| Financial fixed assets | 28 | €964,093 | €511,157 | -€452,937 | -47.0% |
| Current assets | 29/58 | €62,261 | €23,989 | -€38,272 | -61.5% |
| Amounts receivable within one year | 40/41 | €61,743 | €23,102 | -€38,641 | -62.6% |
| Trade receivables | 40 | €33,872 | €12,974 | -€20,898 | -61.7% |
| Other amounts receivable | 41 | €27,871 | €10,128 | -€17,743 | -63.7% |
| Cash at bank and in hand | 54/58 | €334 | €886 | +€552 | +165% |
| Deferred charges and accrued income | 490/1 | €183 | - | -€183 | |
| Total equity and liabilities | 10/49 | €5,945,586 | €5,321,769 | -€623,817 | -10.5% |
| Equity | 10/15 | -€87,978 | -€60,786 | +€27,192 | +30.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,978 | -€70,786 | +€27,192 | +27.8% |
| Amounts payable | 17/49 | €6,033,564 | €5,382,555 | -€651,009 | -10.8% |
| Amounts payable after more than one year | 17 | €5,228,761 | €4,923,969 | -€304,792 | -5.8% |
| Financial debts | 170/4 | €5,199,301 | €4,894,509 | -€304,792 | -5.9% |
| Other amounts payable | 178/9 | €29,460 | €29,460 | = | 0.0% |
| Amounts payable within one year | 42/48 | €804,803 | €458,586 | -€346,217 | -43.0% |
| Current portion of amounts payable after more than one year | 42 | €300,714 | €304,792 | +€4,078 | +1.4% |
| Trade debts | 44 | €447,580 | €96,076 | -€351,505 | -78.5% |
| Suppliers | 440/4 | €447,580 | €96,076 | -€351,505 | -78.5% |
| Other amounts payable | 47/48 | €56,508 | €57,718 | +€1,210 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €152,772 | €155,173 | +€2,400 | +1.6% |
| Other operating charges | 640/8 | €29,055 | €29,086 | +€31 | +0.1% |
| Gross operating margin | 9900 | €249,537 | €284,504 | +€34,968 | +14.0% |
| Operating profit (loss) | 9901 | €67,709 | €100,245 | +€32,536 | +48.1% |
| Financial income | 75/76B | - | €66 | +€66 | |
| Recurring financial income | 75 | - | €66 | +€66 | |
| Financial charges | 65/66B | €76,710 | €73,120 | -€3,591 | -4.7% |
| Recurring financial charges | 65 | €76,710 | €73,120 | -€3,591 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,001 | €27,192 | +€36,193 | |
| Profit (loss) for the period | 9904 | -€9,001 | €27,192 | +€36,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,001 | €27,192 | +€36,193 |
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 30 October 2026 via checked.be.