BEJAM: 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.
BEJAM
Largest movements
- Tangible fixed assets +€129,319
up €129,319 (+16.7%), from €773,097 to €902,416
of which Land and buildings: +€129,734
- Cash +€26,827
up €26,827 (+29.9%), from €89,799 to €116,626
mainly Debts after one year (+€82,322) and Net result for the year (+€52,984)
- Debts after one year +€82,322
up €82,322 (+13.2%), from €621,795 to €704,117
- Profit (loss) carried forward +€52,984
up €52,984 (+27.7%), from €190,956 to €243,940
- Gross operating margin +€6,920
up €6,920 (+6.0%), from €114,669 to €121,589
- Financial charges +€3,285
up €3,285 (+22.4%), from €14,671 to €17,956
- Depreciation +€1,651
up €1,651 (+6.7%), from €24,808 to €26,459
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 | €879,163 | €1,026,472 | +€147,310 | +16.8% |
| Fixed assets | 21/28 | €773,720 | €903,039 | +€129,319 | +16.7% |
| Tangible fixed assets | 22/27 | €773,097 | €902,416 | +€129,319 | +16.7% |
| Land and buildings | 22 | €772,683 | €902,416 | +€129,734 | +16.8% |
| Furniture and vehicles | 24 | €415 | €0 | -€415 | -100% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €623 | €623 | = | 0.0% |
| Current assets | 29/58 | €105,442 | €123,433 | +€17,991 | +17.1% |
| Amounts receivable within one year | 40/41 | €14,948 | €6,233 | -€8,715 | -58.3% |
| Trade receivables | 40 | €5,263 | €6,233 | +€970 | +18.4% |
| Other amounts receivable | 41 | €9,685 | €0 | -€9,685 | -100% |
| Cash at bank and in hand | 54/58 | €89,799 | €116,626 | +€26,827 | +29.9% |
| Deferred charges and accrued income | 490/1 | €695 | €575 | -€121 | -17.4% |
| Total equity and liabilities | 10/49 | €879,163 | €1,026,472 | +€147,310 | +16.8% |
| Equity | 10/15 | €209,556 | €262,540 | +€52,984 | +25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €190,956 | €243,940 | +€52,984 | +27.7% |
| Amounts payable | 17/49 | €669,607 | €763,932 | +€94,326 | +14.1% |
| Amounts payable after more than one year | 17 | €621,795 | €704,117 | +€82,322 | +13.2% |
| Financial debts | 170/4 | €621,795 | €704,117 | +€82,322 | +13.2% |
| Amounts payable within one year | 42/48 | €45,812 | €56,903 | +€11,091 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €29,987 | €37,600 | +€7,613 | +25.4% |
| Financial debts | 43 | €36 | €0 | -€36 | -100% |
| Credit institutions | 430/8 | €36 | €0 | -€36 | -100% |
| Trade debts | 44 | €29 | €8,825 | +€8,797 | +30,865% |
| Suppliers | 440/4 | €29 | €8,825 | +€8,797 | +30,865% |
| Taxes, remuneration and social security | 45 | €2,239 | €1,897 | -€342 | -15.3% |
| Taxes | 450/3 | €2,239 | €1,897 | -€342 | -15.3% |
| Other amounts payable | 47/48 | €13,522 | €8,581 | -€4,941 | -36.5% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,913 | +€913 | +45.6% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,808 | €26,459 | +€1,651 | +6.7% |
| Other operating charges | 640/8 | €7,246 | €6,864 | -€382 | -5.3% |
| Gross operating margin | 9900 | €114,669 | €121,589 | +€6,920 | +6.0% |
| Operating profit (loss) | 9901 | €82,614 | €88,266 | +€5,652 | +6.8% |
| Financial income | 75/76B | €2 | €571 | +€568 | +23,194% |
| Recurring financial income | 75 | €2 | €571 | +€568 | +23,194% |
| Financial charges | 65/66B | €14,671 | €17,956 | +€3,285 | +22.4% |
| Recurring financial charges | 65 | €14,671 | €17,956 | +€3,285 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €67,946 | €70,881 | +€2,935 | +4.3% |
| Income taxes | 67/77 | €17,239 | €17,897 | +€658 | +3.8% |
| Profit (loss) for the period | 9904 | €50,707 | €52,984 | +€2,277 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,707 | €52,984 | +€2,277 | +4.5% |
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 14 October 2026 via checked.be.