LAM BIJOUTERIE: 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.
LAM BIJOUTERIE
Largest movements
- Stocks and contracts +€13,200
up €13,200 (+5.8%), from €227,900 to €241,100
- Deferred charges and accrued income +€9,501
up €9,501 (+6773.8%), from €140 to €9,641
- Receivables within one year -€5,411
down €5,411 (-26.6%), from €20,370 to €14,959
of which Trade receivables: -€5,393
- Reserves +€29,315
up €29,315 (+18.4%), from €159,557 to €188,872
of which Distributable reserves: +€29,315
- Tax, wage and social debts -€11,208
down €11,208 (-28.1%), from €39,833 to €28,626
- Advances received -€7,458
down €7,458 (-58.0%), from €12,864 to €5,407
- Trade debts +€3,293
up €3,293 (+42.6%), from €7,729 to €11,022
- Gross operating margin +€19,835
up €19,835 (+61.6%), from €32,212 to €52,047
- Taxes +€5,613
up €5,613 (+61.7%), from €9,093 to €14,706
- Financial charges +€1,619
up €1,619 (+133.1%), from €1,216 to €2,836
- Other operating charges +€1,260
up €1,260 (+45.9%), from €2,744 to €4,004
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €260,478 | €278,562 | +€18,083 | +6.9% |
| Fixed assets | 21/28 | €4,151 | €5,207 | +€1,055 | +25.4% |
| Tangible fixed assets | 22/27 | €1,126 | €2,182 | +€1,055 | +93.7% |
| Furniture and vehicles | 24 | €776 | €1,948 | +€1,172 | +150.9% |
| Other tangible fixed assets | 26 | €350 | €233 | -€117 | -33.3% |
| Financial fixed assets | 28 | €3,025 | €3,025 | = | 0.0% |
| Current assets | 29/58 | €256,327 | €273,355 | +€17,028 | +6.6% |
| Stocks and contracts in progress | 3 | €227,900 | €241,100 | +€13,200 | +5.8% |
| Contracts in progress | 37 | €227,900 | €241,100 | +€13,200 | +5.8% |
| Amounts receivable within one year | 40/41 | €20,370 | €14,959 | -€5,411 | -26.6% |
| Trade receivables | 40 | €20,352 | €14,959 | -€5,393 | -26.5% |
| Other amounts receivable | 41 | €18 | €0 | -€18 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,916 | €7,655 | -€261 | -3.3% |
| Deferred charges and accrued income | 490/1 | €140 | €9,641 | +€9,501 | +6773.8% |
| Total equity and liabilities | 10/49 | €260,478 | €278,562 | +€18,083 | +6.9% |
| Equity | 10/15 | €193,101 | €222,416 | +€29,315 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,557 | €188,872 | +€29,315 | +18.4% |
| Non-distributable reserves | 130/1 | €2,638 | €2,638 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,638 | €2,638 | = | 0.0% |
| Distributable reserves | 133 | €156,919 | €186,234 | +€29,315 | +18.7% |
| Profit (loss) carried forward | 14 | €14,944 | €14,944 | = | 0.0% |
| Amounts payable | 17/49 | €67,377 | €56,146 | -€11,232 | -16.7% |
| Amounts payable within one year | 42/48 | €67,377 | €54,646 | -€12,732 | -18.9% |
| Trade debts | 44 | €7,729 | €11,022 | +€3,293 | +42.6% |
| Suppliers | 440/4 | €7,729 | €11,022 | +€3,293 | +42.6% |
| Advances received on contracts in progress | 46 | €12,864 | €5,407 | -€7,458 | -58.0% |
| Taxes, remuneration and social security | 45 | €39,833 | €28,626 | -€11,208 | -28.1% |
| Taxes | 450/3 | €39,833 | €28,626 | -€11,208 | -28.1% |
| Other amounts payable | 47/48 | €6,950 | €9,591 | +€2,641 | +38.0% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Non-recurring operating income | 76A | - | €1,339 | +€1,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,187 | +€438 | +58.5% |
| Other operating charges | 640/8 | €2,744 | €4,004 | +€1,260 | +45.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €32,212 | €52,047 | +€19,835 | +61.6% |
| Operating profit (loss) | 9901 | €28,720 | €46,857 | +€18,137 | +63.2% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.4% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.4% |
| Financial charges | 65/66B | €1,216 | €2,836 | +€1,619 | +133.1% |
| Recurring financial charges | 65 | €1,216 | €2,836 | +€1,619 | +133.1% |
| Profit (loss) for the period before taxes | 9903 | €27,527 | €44,021 | +€16,494 | +59.9% |
| Income taxes | 67/77 | €9,093 | €14,706 | +€5,613 | +61.7% |
| Profit (loss) for the period | 9904 | €18,434 | €29,315 | +€10,881 | +59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,434 | €29,315 | +€10,881 | +59.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.