B&J FACILITY: 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 FACILITY
Largest movements
- Receivables within one year -€9,877
down €9,877 (-58.7%), from €16,819 to €6,942
of which Other amounts receivable: -€7,753
- Cash +€8,510
up €8,510 (+23.6%), from €36,051 to €44,561
mainly Net result for the year (+€11,584) and Receivables within one year (+€9,877)
- Tangible fixed assets -€6,924
down €6,924 (-39.8%), from €17,394 to €10,470
of which Furniture and vehicles: -€4,758
- Debts after one year -€19,656
down €19,656 (-87.8%), from €22,384 to €2,727
of which Financial debts: -€13,656
- Reserves +€11,584
up €11,584 (+429.0%), from €2,700 to €14,284
of which Distributable reserves: +€11,584
- Current portion of long-term debt -€5,327
down €5,327 (-42.2%), from €12,610 to €7,283
- Other debts +€4,526
up €4,526 (+121.3%), from €3,730 to €8,256
- Tax, wage and social debts +€1,441
up €1,441 (+8.7%), from €16,640 to €18,081
of which Taxes: +€4,053
- Gross operating margin -€23,959
down €23,959 (-44.4%), from €54,001 to €30,043
- Depreciation -€15,322
down €15,322 (-61.3%), from €25,002 to €9,680
- Taxes -€1,799
down €1,799 (-23.0%), from €7,815 to €6,016
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.
Cash bridge derived
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 | €70,502 | €62,235 | -€8,268 | -11.7% |
| Fixed assets | 21/28 | €17,394 | €10,470 | -€6,924 | -39.8% |
| Tangible fixed assets | 22/27 | €17,394 | €10,470 | -€6,924 | -39.8% |
| Furniture and vehicles | 24 | €13,062 | €8,304 | -€4,758 | -36.4% |
| Other tangible fixed assets | 26 | €4,332 | €2,166 | -€2,166 | -50.0% |
| Current assets | 29/58 | €53,108 | €51,764 | -€1,344 | -2.5% |
| Amounts receivable within one year | 40/41 | €16,819 | €6,942 | -€9,877 | -58.7% |
| Trade receivables | 40 | €8,301 | €6,177 | -€2,124 | -25.6% |
| Other amounts receivable | 41 | €8,519 | €765 | -€7,753 | -91.0% |
| Cash at bank and in hand | 54/58 | €36,051 | €44,561 | +€8,510 | +23.6% |
| Deferred charges and accrued income | 490/1 | €238 | €262 | +€24 | +10.1% |
| Total equity and liabilities | 10/49 | €70,502 | €62,235 | -€8,268 | -11.7% |
| Equity | 10/15 | €13,765 | €25,349 | +€11,584 | +84.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,700 | €14,284 | +€11,584 | +429.0% |
| Tax-exempt reserves | 132 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | - | €11,584 | +€11,584 | |
| Profit (loss) carried forward | 14 | €4,865 | €4,865 | = | 0.0% |
| Amounts payable | 17/49 | €56,737 | €36,886 | -€19,851 | -35.0% |
| Amounts payable after more than one year | 17 | €22,384 | €2,727 | -€19,656 | -87.8% |
| Financial debts | 170/4 | €16,384 | €2,727 | -€13,656 | -83.4% |
| Other amounts payable | 178/9 | €6,000 | - | -€6,000 | |
| Amounts payable within one year | 42/48 | €34,354 | €34,159 | -€195 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €12,610 | €7,283 | -€5,327 | -42.2% |
| Trade debts | 44 | €1,373 | €539 | -€834 | -60.7% |
| Suppliers | 440/4 | €1,373 | €539 | -€834 | -60.7% |
| Taxes, remuneration and social security | 45 | €16,640 | €18,081 | +€1,441 | +8.7% |
| Taxes | 450/3 | €11,512 | €15,566 | +€4,053 | +35.2% |
| Remuneration and social security | 454/9 | €5,127 | €2,515 | -€2,613 | -51.0% |
| Other amounts payable | 47/48 | €3,730 | €8,256 | +€4,526 | +121.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,002 | €9,680 | -€15,322 | -61.3% |
| Other operating charges | 640/8 | €1,790 | €1,577 | -€213 | -11.9% |
| Gross operating margin | 9900 | €54,001 | €30,043 | -€23,959 | -44.4% |
| Operating profit (loss) | 9901 | €27,210 | €18,786 | -€8,423 | -31.0% |
| Financial income | 75/76B | €52 | €207 | +€155 | +298.6% |
| Recurring financial income | 75 | €52 | €207 | +€155 | +298.6% |
| Financial charges | 65/66B | €1,763 | €1,394 | -€369 | -21.0% |
| Recurring financial charges | 65 | €1,763 | €1,394 | -€369 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €25,499 | €17,600 | -€7,899 | -31.0% |
| Income taxes | 67/77 | €7,815 | €6,016 | -€1,799 | -23.0% |
| Profit (loss) for the period | 9904 | €17,683 | €11,584 | -€6,100 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,683 | €11,584 | -€6,100 | -34.5% |
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 12 October 2026 via checked.be.