B.J. SERVICE: what changed
B.J. SERVICE
Largest movements
- Cash -€27,042
down €27,042 (-86.6%), from €31,230 to €4,188
mainly Net result for the year (-€44,388) and Debts after one year (-€22,749)
- Tangible fixed assets -€14,939
down €14,939 (-11.1%), from €133,992 to €119,053
of which Land and buildings: -€19,769
- Receivables within one year -€2,973
down €2,973 (-69.0%), from €4,309 to €1,335
of which Other amounts receivable: -€2,973
- Intangible fixed assets -€1,991
down €1,991 (-23.8%), from €8,370 to €6,379
- Profit (loss) carried forward -€44,388
down €44,388 (-1,139%), from -€3,897 to -€48,285
- Debts after one year -€22,749
down €22,749 (-59.0%), from €38,559 to €15,810
- Other debts +€20,745
up €20,745 (+71.6%), from €28,964 to €49,709
- Trade debts -€2,111
down €2,111 (-28.1%), from €7,521 to €5,411
- Gross operating margin -€56,582
down €56,582, from €42,225 to -€14,357
- Financial charges -€2,312
down €2,312 (-45.1%), from €5,127 to €2,814
- Taxes -€506
down €506 (-79.4%), from €638 to €132
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,880 | €133,225 | -€46,655 | -25.9% |
| Fixed assets | 21/28 | €143,742 | €126,812 | -€16,930 | -11.8% |
| Intangible fixed assets | 21 | €8,370 | €6,379 | -€1,991 | -23.8% |
| Tangible fixed assets | 22/27 | €133,992 | €119,053 | -€14,939 | -11.1% |
| Land and buildings | 22 | €120,072 | €100,304 | -€19,769 | -16.5% |
| Plant, machinery and equipment | 23 | €11,369 | €16,621 | +€5,252 | +46.2% |
| Furniture and vehicles | 24 | €2,551 | €2,128 | -€423 | -16.6% |
| Financial fixed assets | 28 | €1,380 | €1,380 | = | 0.0% |
| Current assets | 29/58 | €36,138 | €6,413 | -€29,725 | -82.3% |
| Amounts receivable within one year | 40/41 | €4,309 | €1,335 | -€2,973 | -69.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €4,309 | €1,335 | -€2,973 | -69.0% |
| Cash at bank and in hand | 54/58 | €31,230 | €4,188 | -€27,042 | -86.6% |
| Deferred charges and accrued income | 490/1 | €599 | €889 | +€290 | +48.4% |
| Total equity and liabilities | 10/49 | €179,880 | €133,225 | -€46,655 | -25.9% |
| Equity | 10/15 | €81,302 | €36,914 | -€44,388 | -54.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,600 | €66,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,136 | €11,136 | = | 0.0% |
| Distributable reserves | 133 | €55,463 | €55,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,897 | -€48,285 | -€44,388 | -1,139% |
| Amounts payable | 17/49 | €98,578 | €96,311 | -€2,267 | -2.3% |
| Amounts payable after more than one year | 17 | €38,559 | €15,810 | -€22,749 | -59.0% |
| Financial debts | 170/4 | €38,559 | €15,810 | -€22,749 | -59.0% |
| Amounts payable within one year | 42/48 | €58,770 | €77,869 | +€19,098 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €21,641 | €22,749 | +€1,108 | +5.1% |
| Trade debts | 44 | €7,521 | €5,411 | -€2,111 | -28.1% |
| Suppliers | 440/4 | €7,521 | €5,411 | -€2,111 | -28.1% |
| Taxes, remuneration and social security | 45 | €644 | €0 | -€644 | -100% |
| Taxes | 450/3 | €644 | €0 | -€644 | -100% |
| Other amounts payable | 47/48 | €28,964 | €49,709 | +€20,745 | +71.6% |
| Accrued charges and deferred income | 492/3 | €1,248 | €2,632 | +€1,384 | +111% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,364 | €25,772 | +€408 | +1.6% |
| Other operating charges | 640/8 | €1,213 | €1,315 | +€102 | +8.4% |
| Non-recurring operating charges | 66A | €1,358 | €0 | -€1,358 | -100% |
| Gross operating margin | 9900 | €42,225 | -€14,357 | -€56,582 | |
| Operating profit (loss) | 9901 | €14,290 | -€41,444 | -€55,734 | |
| Financial income | 75/76B | €2 | €2 | -€0 | -15.1% |
| Recurring financial income | 75 | €2 | €2 | -€0 | -15.1% |
| Financial charges | 65/66B | €5,127 | €2,814 | -€2,312 | -45.1% |
| Recurring financial charges | 65 | €5,127 | €2,814 | -€2,312 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €9,165 | -€44,257 | -€53,422 | |
| Income taxes | 67/77 | €638 | €132 | -€506 | -79.4% |
| Profit (loss) for the period | 9904 | €8,528 | -€44,388 | -€52,916 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,528 | -€44,388 | -€52,916 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.