B&J ACCOUNTANCY: 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.
B&J ACCOUNTANCY
Largest movements
- Cash +€96,058
up €96,058 (+32.0%), from €300,308 to €396,366
mainly Other debts (+€101,744) and Net result for the year (+€88,936)
- Tangible fixed assets -€12,697
down €12,697 (-22.8%), from €55,642 to €42,945
of which Furniture and vehicles: -€12,672
- Other debts +€101,744
up €101,744 (+25,583%), from €398 to €102,142
- Reserves -€11,064
down €11,064 (-3.4%), from €328,322 to €317,258
- Gross operating margin +€12,186
up €12,186 (+10.9%), from €111,436 to €123,622
- Depreciation +€5,663
up €5,663 (+80.5%), from €7,034 to €12,697
- Taxes -€3,344
down €3,344 (-13.3%), from €25,061 to €21,717
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 | €374,933 | €458,895 | +€83,962 | +22.4% |
| Fixed assets | 21/28 | €55,642 | €42,945 | -€12,697 | -22.8% |
| Tangible fixed assets | 22/27 | €55,642 | €42,945 | -€12,697 | -22.8% |
| Plant, machinery and equipment | 23 | €25 | - | -€25 | |
| Furniture and vehicles | 24 | €55,616 | €42,945 | -€12,672 | -22.8% |
| Current assets | 29/58 | €319,291 | €415,951 | +€96,660 | +30.3% |
| Amounts receivable within one year | 40/41 | €17,123 | €17,590 | +€467 | +2.7% |
| Trade receivables | 40 | €17,121 | €17,588 | +€467 | +2.7% |
| Other amounts receivable | 41 | €2 | €2 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €300,308 | €396,366 | +€96,058 | +32.0% |
| Deferred charges and accrued income | 490/1 | €1,861 | €1,995 | +€134 | +7.2% |
| Total equity and liabilities | 10/49 | €374,933 | €458,895 | +€83,962 | +22.4% |
| Equity | 10/15 | €346,872 | €335,808 | -€11,064 | -3.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €328,322 | €317,258 | -€11,064 | -3.4% |
| Distributable reserves | 133 | €328,322 | €317,258 | -€11,064 | -3.4% |
| Amounts payable | 17/49 | €28,061 | €123,088 | +€95,027 | +339% |
| Amounts payable within one year | 42/48 | €27,630 | €122,903 | +€95,273 | +345% |
| Trade debts | 44 | €4,392 | €382 | -€4,010 | -91.3% |
| Suppliers | 440/4 | €4,392 | €382 | -€4,010 | -91.3% |
| Advances received on contracts in progress | 46 | €3,980 | €3,980 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €18,861 | €16,400 | -€2,461 | -13.0% |
| Taxes | 450/3 | €15,640 | €16,011 | +€371 | +2.4% |
| Remuneration and social security | 454/9 | €3,220 | €389 | -€2,832 | -87.9% |
| Other amounts payable | 47/48 | €398 | €102,142 | +€101,744 | +25,583% |
| Accrued charges and deferred income | 492/3 | €431 | €184 | -€246 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,034 | €12,697 | +€5,663 | +80.5% |
| Other operating charges | 640/8 | €1,426 | €1,215 | -€212 | -14.8% |
| Gross operating margin | 9900 | €111,436 | €123,622 | +€12,186 | +10.9% |
| Operating profit (loss) | 9901 | €102,976 | €109,710 | +€6,734 | +6.5% |
| Financial income | 75/76B | €81 | €987 | +€907 | +1,125% |
| Recurring financial income | 75 | €81 | €987 | +€907 | +1,125% |
| Financial charges | 65/66B | €43 | €45 | +€2 | +4.1% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €103,013 | €110,653 | +€7,639 | +7.4% |
| Income taxes | 67/77 | €25,061 | €21,717 | -€3,344 | -13.3% |
| Profit (loss) for the period | 9904 | €77,952 | €88,936 | +€10,983 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,952 | €88,936 | +€10,983 | +14.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.