BEJA: 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.
BEJA
Largest movements
- Receivables within one year -€32,663
down €32,663 (-39.1%), from €83,642 to €50,979
of which Trade receivables: -€29,663
- Tangible fixed assets +€30,598
up €30,598 (+314%), from €9,743 to €40,341
of which Land and buildings: +€28,339
- Stocks and contracts +€22,728
up €22,728 (+14.6%), from €155,371 to €178,099
- Cash +€18,653
up €18,653 (+13.2%), from €141,418 to €160,071
mainly Receivables within one year (+€32,663) and Trade debts (+€20,722)
- Trade debts +€20,722
up €20,722 (+46.4%), from €44,657 to €65,379
- Reserves +€14,591
up €14,591 (+15.0%), from €97,216 to €111,807
of which Non-distributable reserves: +€9,916
- Short-term financial debts -€10,000
down €10,000 (-9.1%), from €110,000 to €100,000
- Contributions -€9,916
down €9,916 (-9.1%), from €109,073 to €99,157
- Other debts +€8,294
up €8,294 (+51.3%), from €16,167 to €24,461
- Purchases and services -€634,130
no longer reported in 2025 (was €634,130)
- Gross operating margin -€9,153
down €9,153 (-2.4%), from €381,254 to €372,101
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 | €402,174 | €442,074 | +€39,900 | +9.9% |
| Fixed assets | 21/28 | €9,743 | €40,341 | +€30,598 | +314% |
| Tangible fixed assets | 22/27 | €9,743 | €40,341 | +€30,598 | +314% |
| Land and buildings | 22 | €8,799 | €37,138 | +€28,339 | +322% |
| Plant, machinery and equipment | 23 | €944 | €816 | -€128 | -13.6% |
| Other tangible fixed assets | 26 | - | €2,387 | +€2,387 | |
| Current assets | 29/58 | €392,431 | €401,733 | +€9,302 | +2.4% |
| Stocks and contracts in progress | 3 | €155,371 | €178,099 | +€22,728 | +14.6% |
| Stocks | 30/36 | €155,371 | €178,099 | +€22,728 | +14.6% |
| Amounts receivable within one year | 40/41 | €83,642 | €50,979 | -€32,663 | -39.1% |
| Trade receivables | 40 | €80,642 | €50,979 | -€29,663 | -36.8% |
| Other amounts receivable | 41 | €3,000 | - | -€3,000 | |
| Cash at bank and in hand | 54/58 | €141,418 | €160,071 | +€18,653 | +13.2% |
| Deferred charges and accrued income | 490/1 | €12,000 | €12,585 | +€585 | +4.9% |
| Total equity and liabilities | 10/49 | €402,174 | €442,074 | +€39,900 | +9.9% |
| Equity | 10/15 | €209,177 | €210,698 | +€1,521 | +0.7% |
| Contributions | 10/11 | €109,073 | €99,157 | -€9,916 | -9.1% |
| Capital | 10 | - | €99,157 | +€99,157 | |
| Issued capital | 100 | - | €99,157 | +€99,157 | |
| Reserves | 13 | €97,216 | €111,807 | +€14,591 | +15.0% |
| Non-distributable reserves | 130/1 | - | €9,916 | +€9,916 | |
| Legal reserve | 130 | - | €9,916 | +€9,916 | |
| Tax-exempt reserves | 132 | €39,490 | €39,705 | +€215 | +0.5% |
| Distributable reserves | 133 | €57,726 | €62,187 | +€4,461 | +7.7% |
| Profit (loss) carried forward | 14 | €2,348 | -€267 | -€2,615 | |
| Investment grants | 15 | €540 | - | -€540 | |
| Provisions and deferred taxes | 16 | €180 | - | -€180 | |
| Provisions for liabilities and charges | 160/5 | €180 | - | -€180 | |
| Taxes | 161 | €180 | - | -€180 | |
| Amounts payable | 17/49 | €192,817 | €231,377 | +€38,560 | +20.0% |
| Amounts payable after more than one year | 17 | - | €7,197 | +€7,197 | |
| Financial debts | 170/4 | - | €7,197 | +€7,197 | |
| Amounts payable within one year | 42/48 | €192,817 | €224,179 | +€31,362 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,947 | +€6,947 | |
| Financial debts | 43 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Other loans | 439 | €110,000 | €100,000 | -€10,000 | -9.1% |
| Trade debts | 44 | €44,657 | €65,379 | +€20,722 | +46.4% |
| Suppliers | 440/4 | €44,657 | €65,379 | +€20,722 | +46.4% |
| Taxes, remuneration and social security | 45 | €21,993 | €27,391 | +€5,398 | +24.5% |
| Taxes | 450/3 | - | €6,547 | +€6,547 | |
| Remuneration and social security | 454/9 | €21,993 | €20,844 | -€1,149 | -5.2% |
| Other amounts payable | 47/48 | €16,167 | €24,461 | +€8,294 | +51.3% |
| Non-recurring operating income | 76A | - | €5,621 | +€5,621 | |
| Goods, raw materials, services and sundry goods | 60/61 | €634,130 | - | -€634,130 | |
| Remuneration, social security and pensions | 62 | €340,602 | €341,934 | +€1,332 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,421 | €5,145 | +€724 | +16.4% |
| Other operating charges | 640/8 | €891 | €802 | -€89 | -10.0% |
| Non-recurring operating charges | 66A | - | €245 | +€245 | |
| Gross operating margin | 9900 | €381,254 | €372,101 | -€9,153 | -2.4% |
| Operating profit (loss) | 9901 | €35,340 | €23,975 | -€11,365 | -32.2% |
| Financial income | 75/76B | €1,386 | €745 | -€641 | -46.2% |
| Recurring financial income | 75 | €1,386 | €745 | -€641 | -46.2% |
| Financial charges | 65/66B | €5,454 | €6,763 | +€1,309 | +24.0% |
| Recurring financial charges | 65 | €5,454 | €6,763 | +€1,309 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €31,272 | €17,957 | -€13,315 | -42.6% |
| Income taxes | 67/77 | €6,430 | €9,897 | +€3,467 | +53.9% |
| Profit (loss) for the period | 9904 | €24,842 | €8,060 | -€16,782 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,842 | €8,060 | -€16,782 | -67.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.