BEJASO: 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.
BEJASO
Largest movements
- Tangible fixed assets -€12,884
down €12,884 (-9.7%), from €132,296 to €119,412
of which Land and buildings: -€8,186
- Reserves -€127,128
down €127,128 (-25.6%), from €496,258 to €369,130
of which Distributable reserves: -€127,128
- Other debts +€117,531
new in 2025: €117,531
- Debts after one year -€6,352
down €6,352 (-74.6%), from €8,515 to €2,163
- Financial income +€10,455
up €10,455 (+144.2%), from €7,249 to €17,704
- Gross operating margin -€9,473
down €9,473 (-66.0%), from €14,354 to €4,881
- Financial charges +€4,254
up €4,254 (+220.5%), from €1,929 to €6,183
- Depreciation -€1,748
down €1,748 (-11.9%), from €14,632 to €12,884
- Other operating charges -€297
down €297 (-11.1%), from €2,676 to €2,379
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 | €586,922 | €574,758 | -€12,163 | -2.1% |
| Fixed assets | 21/28 | €132,296 | €119,412 | -€12,884 | -9.7% |
| Tangible fixed assets | 22/27 | €132,296 | €119,412 | -€12,884 | -9.7% |
| Land and buildings | 22 | €123,799 | €115,613 | -€8,186 | -6.6% |
| Furniture and vehicles | 24 | €8,497 | €3,799 | -€4,698 | -55.3% |
| Current assets | 29/58 | €454,626 | €455,346 | +€721 | +0.2% |
| Amounts receivable within one year | 40/41 | €11,930 | €7,904 | -€4,026 | -33.7% |
| Trade receivables | 40 | €4,880 | €0 | -€4,880 | -100.0% |
| Other amounts receivable | 41 | €7,051 | €7,904 | +€854 | +12.1% |
| Current investments | 50/53 | €392,949 | €392,949 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,980 | €54,493 | +€5,513 | +11.3% |
| Deferred charges and accrued income | 490/1 | €766 | €0 | -€766 | -100.0% |
| Total equity and liabilities | 10/49 | €586,922 | €574,758 | -€12,163 | -2.1% |
| Equity | 10/15 | €570,492 | €443,364 | -€127,128 | -22.3% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €496,258 | €369,130 | -€127,128 | -25.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €496,258 | €369,130 | -€127,128 | -25.6% |
| Profit (loss) carried forward | 14 | -€5,766 | -€5,766 | = | 0.0% |
| Amounts payable | 17/49 | €16,430 | €131,394 | +€114,964 | +699.7% |
| Amounts payable after more than one year | 17 | €8,515 | €2,163 | -€6,352 | -74.6% |
| Financial debts | 170/4 | €8,515 | €2,163 | -€6,352 | -74.6% |
| Amounts payable within one year | 42/48 | €6,838 | €129,232 | +€122,393 | +1789.8% |
| Current portion of amounts payable after more than one year | 42 | €6,153 | €7,199 | +€1,045 | +17.0% |
| Trade debts | 44 | €685 | €3,184 | +€2,499 | +364.9% |
| Suppliers | 440/4 | €685 | €3,184 | +€2,499 | +364.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €1,318 | +€1,318 | |
| Taxes | 450/3 | €0 | €1,318 | +€1,318 | |
| Other amounts payable | 47/48 | - | €117,531 | +€117,531 | |
| Accrued charges and deferred income | 492/3 | €1,077 | €0 | -€1,077 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,632 | €12,884 | -€1,748 | -11.9% |
| Other operating charges | 640/8 | €2,676 | €2,379 | -€297 | -11.1% |
| Gross operating margin | 9900 | €14,354 | €4,881 | -€9,473 | -66.0% |
| Operating profit (loss) | 9901 | -€2,954 | -€10,382 | -€7,428 | -251.4% |
| Financial income | 75/76B | €7,249 | €17,704 | +€10,455 | +144.2% |
| Recurring financial income | 75 | €7,249 | €17,704 | +€10,455 | +144.2% |
| Financial charges | 65/66B | €1,929 | €6,183 | +€4,254 | +220.5% |
| Recurring financial charges | 65 | €1,929 | €6,183 | +€4,254 | +220.5% |
| Profit (loss) for the period before taxes | 9903 | €2,366 | €1,140 | -€1,226 | -51.8% |
| Income taxes | 67/77 | €8 | €0 | -€8 | -100.0% |
| Profit (loss) for the period | 9904 | €2,357 | €1,140 | -€1,218 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,357 | €1,140 | -€1,218 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.