BEJAMA: what changed
Two fiscal 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.
BEJAMA
Largest movements
- Tangible fixed assets -€18,929
down €18,929 (-34.6%), from €54,729 to €35,799
of which Plant, machinery and equipment: -€14,696
- Cash +€15,076
up €15,076 (+24.1%), from €62,545 to €77,621
mainly Depreciation (+€18,929) and Other debts (+€5,070)
- Debts after one year -€12,695
down €12,695 (-45.0%), from €28,211 to €15,516
- Other debts +€5,070
up €5,070 (+122.1%), from €4,153 to €9,223
- Tax, wage and social debts +€2,238
up €2,238 (+8.6%), from €25,874 to €28,112
of which Remuneration and social security: +€2,531
- Gross operating margin -€21,124
down €21,124 (-7.4%), from €287,128 to €266,004
- Staff costs -€18,482
down €18,482 (-7.2%), from €257,927 to €239,445
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.
Cash bridge derived
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 | €140,303 | €134,842 | -€5,461 | -3.9% |
| Fixed assets | 21/28 | €54,729 | €35,799 | -€18,929 | -34.6% |
| Tangible fixed assets | 22/27 | €54,729 | €35,799 | -€18,929 | -34.6% |
| Plant, machinery and equipment | 23 | €44,661 | €29,966 | -€14,696 | -32.9% |
| Furniture and vehicles | 24 | €5,304 | €3,452 | -€1,852 | -34.9% |
| Other tangible fixed assets | 26 | €4,763 | €2,382 | -€2,382 | -50.0% |
| Current assets | 29/58 | €85,574 | €99,042 | +€13,468 | +15.7% |
| Amounts receivable within one year | 40/41 | €9,714 | €9,157 | -€557 | -5.7% |
| Trade receivables | 40 | €60 | - | -€60 | |
| Other amounts receivable | 41 | €9,654 | €9,157 | -€497 | -5.1% |
| Cash at bank and in hand | 54/58 | €62,545 | €77,621 | +€15,076 | +24.1% |
| Deferred charges and accrued income | 490/1 | €13,315 | €12,264 | -€1,051 | -7.9% |
| Total equity and liabilities | 10/49 | €140,303 | €134,842 | -€5,461 | -3.9% |
| Equity | 10/15 | €68,214 | €68,270 | +€56 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,214 | €48,270 | +€56 | +0.1% |
| Distributable reserves | 133 | €48,214 | €48,270 | +€56 | +0.1% |
| Amounts payable | 17/49 | €72,089 | €66,571 | -€5,517 | -7.7% |
| Amounts payable after more than one year | 17 | €28,211 | €15,516 | -€12,695 | -45.0% |
| Other amounts payable | 178/9 | €28,211 | €15,516 | -€12,695 | -45.0% |
| Amounts payable within one year | 42/48 | €43,877 | €50,439 | +€6,562 | +15.0% |
| Current portion of amounts payable after more than one year | 42 | €12,163 | €12,695 | +€533 | +4.4% |
| Trade debts | 44 | €1,687 | €408 | -€1,279 | -75.8% |
| Suppliers | 440/4 | €1,687 | €408 | -€1,279 | -75.8% |
| Taxes, remuneration and social security | 45 | €25,874 | €28,112 | +€2,238 | +8.6% |
| Taxes | 450/3 | €464 | €171 | -€293 | -63.2% |
| Remuneration and social security | 454/9 | €25,410 | €27,942 | +€2,531 | +10.0% |
| Other amounts payable | 47/48 | €4,153 | €9,223 | +€5,070 | +122.1% |
| Accrued charges and deferred income | 492/3 | - | €616 | +€616 | |
| Remuneration, social security and pensions | 62 | €257,927 | €239,445 | -€18,482 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,536 | €18,929 | -€2,607 | -12.1% |
| Other operating charges | 640/8 | €634 | €549 | -€85 | -13.4% |
| Gross operating margin | 9900 | €287,128 | €266,004 | -€21,124 | -7.4% |
| Operating profit (loss) | 9901 | €7,030 | €7,081 | +€50 | +0.7% |
| Financial income | 75/76B | €7 | €53 | +€46 | +637.5% |
| Recurring financial income | 75 | €7 | €53 | +€46 | +637.5% |
| Financial charges | 65/66B | €6,036 | €5,532 | -€504 | -8.3% |
| Recurring financial charges | 65 | €6,036 | €5,532 | -€504 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €1,002 | €1,601 | +€599 | +59.8% |
| Income taxes | 67/77 | €1,466 | €1,545 | +€79 | +5.4% |
| Profit (loss) for the period | 9904 | -€464 | €56 | +€520 | |
| Profit (loss) for the period to be appropriated | 9905 | -€464 | €56 | +€520 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.