B.J.D.: 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.D.
Largest movements
- Cash -€36,056
down €36,056 (-33.6%), from €107,302 to €71,246
mainly Net result for the year (-€36,645) and Receivables within one year (-€34,506)
- Tangible fixed assets -€34,804
down €34,804 (-12.1%), from €287,966 to €253,162
of which Furniture and vehicles: -€19,106
- Receivables within one year +€34,506
up €34,506 (+167%), from €20,688 to €55,193
of which Other amounts receivable: +€32,086
- Reserves -€36,645
down €36,645 (-9.5%), from €385,297 to €348,652
of which Distributable reserves: -€36,645
- Gross operating margin -€22,115
down €22,115, from €21,506 to -€609
- Depreciation +€9,553
up €9,553 (+37.8%), from €25,251 to €34,804
- Financial income -€3,169
down €3,169 (-62.6%), from €5,065 to €1,896
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 | €416,650 | €380,326 | -€36,325 | -8.7% |
| Fixed assets | 21/28 | €287,966 | €253,162 | -€34,804 | -12.1% |
| Tangible fixed assets | 22/27 | €287,966 | €253,162 | -€34,804 | -12.1% |
| Land and buildings | 22 | €201,991 | €186,292 | -€15,699 | -7.8% |
| Furniture and vehicles | 24 | €85,975 | €66,870 | -€19,106 | -22.2% |
| Current assets | 29/58 | €128,684 | €127,164 | -€1,521 | -1.2% |
| Amounts receivable within one year | 40/41 | €20,688 | €55,193 | +€34,506 | +167% |
| Trade receivables | 40 | €0 | €2,420 | +€2,420 | |
| Other amounts receivable | 41 | €20,688 | €52,773 | +€32,086 | +155% |
| Cash at bank and in hand | 54/58 | €107,302 | €71,246 | -€36,056 | -33.6% |
| Deferred charges and accrued income | 490/1 | €695 | €724 | +€30 | +4.3% |
| Total equity and liabilities | 10/49 | €416,650 | €380,326 | -€36,325 | -8.7% |
| Equity | 10/15 | €416,283 | €379,639 | -€36,645 | -8.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €385,297 | €348,652 | -€36,645 | -9.5% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €382,198 | €345,553 | -€36,645 | -9.6% |
| Amounts payable | 17/49 | €367 | €687 | +€320 | +87.2% |
| Amounts payable within one year | 42/48 | €367 | €687 | +€320 | +87.2% |
| Trade debts | 44 | €63 | €311 | +€248 | +394% |
| Suppliers | 440/4 | €63 | €311 | +€248 | +394% |
| Taxes, remuneration and social security | 45 | €304 | €376 | +€72 | +23.6% |
| Taxes | 450/3 | €304 | €376 | +€72 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,251 | €34,804 | +€9,553 | +37.8% |
| Other operating charges | 640/8 | €2,680 | €2,595 | -€85 | -3.2% |
| Gross operating margin | 9900 | €21,506 | -€609 | -€22,115 | |
| Operating profit (loss) | 9901 | -€6,426 | -€38,009 | -€31,583 | -492% |
| Financial income | 75/76B | €5,065 | €1,896 | -€3,169 | -62.6% |
| Recurring financial income | 75 | €5,065 | €1,896 | -€3,169 | -62.6% |
| Financial charges | 65/66B | €131 | €161 | +€31 | +23.5% |
| Recurring financial charges | 65 | €131 | €161 | +€31 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,491 | -€36,273 | -€34,782 | -2,333% |
| Income taxes | 67/77 | €304 | €371 | +€67 | +22.1% |
| Profit (loss) for the period | 9904 | -€1,795 | -€36,645 | -€34,850 | -1,941% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,795 | -€36,645 | -€34,850 | -1,941% |
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 16 October 2026 via checked.be.