B.J.P.N.: 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.P.N.
Largest movements
- Tangible fixed assets -€41,282
down €41,282 (-5.8%), from €707,463 to €666,180
of which Land and buildings: -€37,966
- Cash +€25,251
up €25,251 (+54.9%), from €45,999 to €71,250
mainly Depreciation (+€41,282) and Other debts (+€11,923)
- Profit (loss) carried forward -€16,495
down €16,495 (-54.0%), from €30,568 to €14,074
- Debts after one year -€13,577
down €13,577 (-4.0%), from €340,986 to €327,409
- Other debts +€11,923
up €11,923 (+3.9%), from €305,813 to €317,736
- Financial charges +€16,909
up €16,909 (+73.5%), from €22,994 to €39,903
- Depreciation -€13,853
down €13,853 (-25.1%), from €55,136 to €41,282
- Gross operating margin +€11,499
up €11,499 (+16.6%), from €69,344 to €80,843
- Other operating charges -€854
down €854 (-9.5%), from €9,005 to €8,150
- Taxes +€832
up €832 (+11.2%), from €7,440 to €8,271
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,548 | €739,764 | -€15,784 | -2.1% |
| Fixed assets | 21/28 | €707,463 | €666,180 | -€41,282 | -5.8% |
| Tangible fixed assets | 22/27 | €707,463 | €666,180 | -€41,282 | -5.8% |
| Land and buildings | 22 | €698,071 | €660,105 | -€37,966 | -5.4% |
| Furniture and vehicles | 24 | €9,392 | €6,076 | -€3,316 | -35.3% |
| Current assets | 29/58 | €48,086 | €73,584 | +€25,498 | +53.0% |
| Cash at bank and in hand | 54/58 | €45,999 | €71,250 | +€25,251 | +54.9% |
| Deferred charges and accrued income | 490/1 | €2,087 | €2,334 | +€247 | +11.8% |
| Total equity and liabilities | 10/49 | €755,548 | €739,764 | -€15,784 | -2.1% |
| Equity | 10/15 | €92,568 | €76,074 | -€16,495 | -17.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,568 | €14,074 | -€16,495 | -54.0% |
| Amounts payable | 17/49 | €662,980 | €663,691 | +€711 | +0.1% |
| Amounts payable after more than one year | 17 | €340,986 | €327,409 | -€13,577 | -4.0% |
| Financial debts | 170/4 | €340,986 | €327,409 | -€13,577 | -4.0% |
| Amounts payable within one year | 42/48 | €320,740 | €335,570 | +€14,830 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €12,961 | €13,577 | +€616 | +4.8% |
| Trade debts | 44 | €623 | €2,055 | +€1,431 | +230% |
| Suppliers | 440/4 | €623 | €2,055 | +€1,431 | +230% |
| Taxes, remuneration and social security | 45 | €1,343 | €2,202 | +€859 | +64.0% |
| Taxes | 450/3 | €1,343 | €2,202 | +€859 | +64.0% |
| Other amounts payable | 47/48 | €305,813 | €317,736 | +€11,923 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,254 | €712 | -€542 | -43.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,136 | €41,282 | -€13,853 | -25.1% |
| Other operating charges | 640/8 | €9,005 | €8,150 | -€854 | -9.5% |
| Gross operating margin | 9900 | €69,344 | €80,843 | +€11,499 | +16.6% |
| Operating profit (loss) | 9901 | €5,203 | €31,410 | +€26,207 | +504% |
| Financial income | 75/76B | €322 | €269 | -€53 | -16.4% |
| Recurring financial income | 75 | €322 | €269 | -€53 | -16.4% |
| Financial charges | 65/66B | €22,994 | €39,903 | +€16,909 | +73.5% |
| Recurring financial charges | 65 | €22,994 | €39,903 | +€16,909 | +73.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,469 | -€8,224 | +€9,245 | +52.9% |
| Income taxes | 67/77 | €7,440 | €8,271 | +€832 | +11.2% |
| Profit (loss) for the period | 9904 | -€24,908 | -€16,495 | +€8,413 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,908 | -€16,495 | +€8,413 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.