Bajoit on Site Services: 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.
Bajoit on Site Services
Largest movements
- Receivables within one year -€28,949
down €28,949 (-39.2%), from €73,858 to €44,909
of which Trade receivables: -€28,949
- Stocks and contracts -€21,115
down €21,115 (-30.4%), from €69,535 to €48,420
- Tangible fixed assets +€16,193
up €16,193 (+2.7%), from €607,776 to €623,969
of which Furniture and vehicles: +€29,693
- Cash -€9,166
down €9,166 (-44.7%), from €20,505 to €11,339
mainly Investment in fixed assets (net) (-€54,592) and Other debts (-€23,429)
- Other debts -€23,429
down €23,429 (-24.8%), from €94,389 to €70,960
- Reserves +€22,559
up €22,559 (+11.4%), from €198,126 to €220,686
of which Distributable reserves: +€22,559
- Debts after one year -€15,149
down €15,149 (-4.3%), from €352,526 to €337,377
- Short-term financial debts -€15,000
down €15,000 (-100%), from €15,000 to €0
- Trade debts -€8,040
down €8,040 (-52.6%), from €15,270 to €7,230
- Depreciation -€12,599
down €12,599 (-24.7%), from €50,998 to €38,399
- Gross operating margin -€7,285
down €7,285 (-8.0%), from €91,206 to €83,921
- Taxes +€1,878
up €1,878 (+36.3%), from €5,178 to €7,056
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 | €775,509 | €728,637 | -€46,873 | -6.0% |
| Fixed assets | 21/28 | €607,776 | €623,969 | +€16,193 | +2.7% |
| Tangible fixed assets | 22/27 | €607,776 | €623,969 | +€16,193 | +2.7% |
| Land and buildings | 22 | €542,000 | €528,500 | -€13,500 | -2.5% |
| Furniture and vehicles | 24 | €65,776 | €95,469 | +€29,693 | +45.1% |
| Current assets | 29/58 | €167,734 | €104,668 | -€63,066 | -37.6% |
| Stocks and contracts in progress | 3 | €69,535 | €48,420 | -€21,115 | -30.4% |
| Stocks | 30/36 | €69,535 | €48,420 | -€21,115 | -30.4% |
| Amounts receivable within one year | 40/41 | €73,858 | €44,909 | -€28,949 | -39.2% |
| Trade receivables | 40 | €73,858 | €44,909 | -€28,949 | -39.2% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €20,505 | €11,339 | -€9,166 | -44.7% |
| Deferred charges and accrued income | 490/1 | €3,835 | €0 | -€3,835 | -100% |
| Total equity and liabilities | 10/49 | €775,509 | €728,637 | -€46,873 | -6.0% |
| Equity | 10/15 | €204,326 | €226,886 | +€22,559 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €198,126 | €220,686 | +€22,559 | +11.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €196,266 | €218,826 | +€22,559 | +11.5% |
| Amounts payable | 17/49 | €571,183 | €501,751 | -€69,432 | -12.2% |
| Amounts payable after more than one year | 17 | €352,526 | €337,377 | -€15,149 | -4.3% |
| Financial debts | 170/4 | €352,526 | €337,377 | -€15,149 | -4.3% |
| Amounts payable within one year | 42/48 | €218,658 | €164,374 | -€54,283 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €73,883 | €68,714 | -€5,169 | -7.0% |
| Financial debts | 43 | €15,000 | €0 | -€15,000 | -100% |
| Credit institutions | 430/8 | €15,000 | €0 | -€15,000 | -100% |
| Trade debts | 44 | €15,270 | €7,230 | -€8,040 | -52.6% |
| Suppliers | 440/4 | €15,270 | €7,230 | -€8,040 | -52.6% |
| Taxes, remuneration and social security | 45 | €20,115 | €17,469 | -€2,646 | -13.2% |
| Taxes | 450/3 | €20,115 | €17,469 | -€2,646 | -13.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €94,389 | €70,960 | -€23,429 | -24.8% |
| Non-recurring operating income | 76A | €9,192 | €15,049 | +€5,857 | +63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,998 | €38,399 | -€12,599 | -24.7% |
| Other operating charges | 640/8 | €1,841 | €2,636 | +€795 | +43.2% |
| Gross operating margin | 9900 | €91,206 | €83,921 | -€7,285 | -8.0% |
| Operating profit (loss) | 9901 | €38,367 | €42,886 | +€4,519 | +11.8% |
| Financial income | 75/76B | €280 | €659 | +€379 | +136% |
| Recurring financial income | 75 | €280 | €659 | +€379 | +136% |
| Financial charges | 65/66B | €14,687 | €13,929 | -€757 | -5.2% |
| Recurring financial charges | 65 | €14,687 | €13,929 | -€757 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €23,960 | €29,616 | +€5,656 | +23.6% |
| Income taxes | 67/77 | €5,178 | €7,056 | +€1,878 | +36.3% |
| Profit (loss) for the period | 9904 | €18,782 | €22,559 | +€3,777 | +20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,782 | €22,559 | +€3,777 | +20.1% |
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 26 October 2026 via checked.be.