BCJM: 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.
BCJM
Largest movements
- Cash +€3,093
up €3,093 (+31.9%), from €9,701 to €12,794
mainly Net result for the year (+€5,622) and Accrued charges and deferred income (+€1,592)
- Receivables within one year +€2,491
up €2,491 (+374%), from €666 to €3,157
of which Other amounts receivable: +€3,157
- Deferred charges and accrued income +€2,372
new in 2025: €2,372
- Intangible fixed assets -€630
no longer reported in 2025 (was €630)
- Profit (loss) carried forward +€5,622
up €5,622 (+94.0%), from €5,981 to €11,603
- Accrued charges and deferred income +€1,592
new in 2025: €1,592
- Trade debts +€555
up €555 (+324%), from €171 to €726
of which Suppliers: +€726
- Tax, wage and social debts -€443
down €443 (-22.8%), from €1,938 to €1,495
- Taxes +€420
up €420 (+28.1%), from €1,495 to €1,916
- Gross operating margin +€164
up €164 (+2.0%), from €8,070 to €8,234
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 | €10,997 | €18,323 | +€7,326 | +66.6% |
| Fixed assets | 21/28 | €630 | - | -€630 | |
| Intangible fixed assets | 21 | €630 | - | -€630 | |
| Current assets | 29/58 | €10,367 | €18,323 | +€7,956 | +76.7% |
| Amounts receivable within one year | 40/41 | €666 | €3,157 | +€2,491 | +374% |
| Trade receivables | 40 | €666 | - | -€666 | |
| Other amounts receivable | 41 | - | €3,157 | +€3,157 | |
| Cash at bank and in hand | 54/58 | €9,701 | €12,794 | +€3,093 | +31.9% |
| Deferred charges and accrued income | 490/1 | - | €2,372 | +€2,372 | |
| Total equity and liabilities | 10/49 | €10,997 | €18,323 | +€7,326 | +66.6% |
| Equity | 10/15 | €7,981 | €13,603 | +€5,622 | +70.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,981 | €11,603 | +€5,622 | +94.0% |
| Amounts payable | 17/49 | €3,017 | €4,720 | +€1,704 | +56.5% |
| Amounts payable within one year | 42/48 | €3,017 | €3,129 | +€112 | +3.7% |
| Trade debts | 44 | €171 | €726 | +€555 | +324% |
| Suppliers | 440/4 | - | €726 | +€726 | |
| Bills of exchange payable | 441 | €171 | - | -€171 | |
| Taxes, remuneration and social security | 45 | €1,938 | €1,495 | -€443 | -22.8% |
| Taxes | 450/3 | €1,938 | €1,495 | -€443 | -22.8% |
| Other amounts payable | 47/48 | €908 | €908 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,592 | +€1,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €630 | +€62 | +10.8% |
| Gross operating margin | 9900 | €8,070 | €8,234 | +€164 | +2.0% |
| Operating profit (loss) | 9901 | €7,501 | €7,604 | +€103 | +1.4% |
| Financial charges | 65/66B | €25 | €66 | +€41 | +163% |
| Recurring financial charges | 65 | €25 | €66 | +€41 | +163% |
| Profit (loss) for the period before taxes | 9903 | €7,476 | €7,538 | +€62 | +0.8% |
| Income taxes | 67/77 | €1,495 | €1,916 | +€420 | +28.1% |
| Profit (loss) for the period | 9904 | €5,981 | €5,622 | -€358 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,981 | €5,622 | -€358 | -6.0% |
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.