MC BIJOUX-DORURES: 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.
MC BIJOUX-DORURES
Largest movements
- Current investments -€38,413
no longer reported in 2025 (was €38,413)
- Cash +€28,655
new in 2025: €28,655
mainly Current investments (+€38,413) and Net result for the year (+€13,093)
- Tangible fixed assets +€4,256
new in 2025: €4,256
of which Plant, machinery and equipment: +€2,681
- Financial fixed assets +€1,800
new in 2025: €1,800
- Stocks and contracts -€877
down €877 (-47.8%), from €1,835 to €959
- Other debts -€9,791
down €9,791 (-90.9%), from €10,774 to €983
- Profit (loss) carried forward +€3,093
up €3,093 (+18.8%), from €16,454 to €19,547
- Tax, wage and social debts +€1,344
up €1,344 (+14.8%), from €9,083 to €10,428
- Gross operating margin -€5,386
down €5,386 (-21.6%), from €24,890 to €19,503
- Taxes -€3,176
down €3,176 (-40.5%), from €7,840 to €4,664
- Depreciation +€666
new in 2025: €666
- Other operating charges +€272
up €272 (+59.5%), from €457 to €730
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 | €40,689 | €35,669 | -€5,020 | -12.3% |
| Fixed assets | 21/28 | - | €6,056 | +€6,056 | |
| Tangible fixed assets | 22/27 | - | €4,256 | +€4,256 | |
| Plant, machinery and equipment | 23 | - | €2,681 | +€2,681 | |
| Furniture and vehicles | 24 | - | €1,575 | +€1,575 | |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €40,689 | €29,614 | -€11,076 | -27.2% |
| Stocks and contracts in progress | 3 | €1,835 | €959 | -€877 | -47.8% |
| Stocks | 30/36 | €1,835 | €959 | -€877 | -47.8% |
| Amounts receivable within one year | 40/41 | €441 | - | -€441 | |
| Trade receivables | 40 | €441 | - | -€441 | |
| Current investments | 50/53 | €38,413 | - | -€38,413 | |
| Cash at bank and in hand | 54/58 | - | €28,655 | +€28,655 | |
| Total equity and liabilities | 10/49 | €40,689 | €35,669 | -€5,020 | -12.3% |
| Equity | 10/15 | €19,454 | €22,547 | +€3,093 | +15.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,454 | €19,547 | +€3,093 | +18.8% |
| Amounts payable | 17/49 | €21,235 | €13,122 | -€8,113 | -38.2% |
| Amounts payable within one year | 42/48 | €21,165 | €12,652 | -€8,513 | -40.2% |
| Trade debts | 44 | €1,308 | €1,242 | -€66 | -5.1% |
| Suppliers | 440/4 | €1,308 | €1,242 | -€66 | -5.1% |
| Taxes, remuneration and social security | 45 | €9,083 | €10,428 | +€1,344 | +14.8% |
| Taxes | 450/3 | €9,083 | €10,428 | +€1,344 | +14.8% |
| Other amounts payable | 47/48 | €10,774 | €983 | -€9,791 | -90.9% |
| Accrued charges and deferred income | 492/3 | €70 | €470 | +€400 | +571% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €666 | +€666 | |
| Other operating charges | 640/8 | €457 | €730 | +€272 | +59.5% |
| Gross operating margin | 9900 | €24,890 | €19,503 | -€5,386 | -21.6% |
| Operating profit (loss) | 9901 | €24,433 | €18,108 | -€6,325 | -25.9% |
| Financial income | 75/76B | €5 | €1 | -€4 | -81.9% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -81.9% |
| Financial charges | 65/66B | €144 | €351 | +€207 | +144% |
| Recurring financial charges | 65 | €144 | €351 | +€207 | +144% |
| Profit (loss) for the period before taxes | 9903 | €24,294 | €17,758 | -€6,536 | -26.9% |
| Income taxes | 67/77 | €7,840 | €4,664 | -€3,176 | -40.5% |
| Profit (loss) for the period | 9904 | €16,454 | €13,093 | -€3,361 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,454 | €13,093 | -€3,361 | -20.4% |
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 27 October 2026 via checked.be.