BEJEMA: 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.
BEJEMA
Largest movements
- Deferred charges and accrued income +€7,900
up €7,900 (+14.6%), from €54,000 to €61,900
- Tangible fixed assets -€5,261
down €5,261 (-5.3%), from €99,594 to €94,334
- Other debts +€7,443
up €7,443 (+708.6%), from €1,050 to €8,494
- Profit (loss) carried forward -€3,853
down €3,853 (-1.7%), from -€222,266 to -€226,119
- Gross operating margin +€793
up €793 (+11.9%), from €6,683 to €7,477
- Other operating charges +€175
up €175 (+3.0%), from €5,830 to €6,005
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 | €153,975 | €157,741 | +€3,766 | +2.4% |
| Fixed assets | 21/28 | €99,594 | €94,334 | -€5,261 | -5.3% |
| Tangible fixed assets | 22/27 | €99,594 | €94,334 | -€5,261 | -5.3% |
| Land and buildings | 22 | €99,594 | €94,334 | -€5,261 | -5.3% |
| Current assets | 29/58 | €54,381 | €63,407 | +€9,027 | +16.6% |
| Amounts receivable within one year | 40/41 | - | €1,230 | +€1,230 | |
| Trade receivables | 40 | - | €1,230 | +€1,230 | |
| Cash at bank and in hand | 54/58 | €381 | €278 | -€103 | -27.1% |
| Deferred charges and accrued income | 490/1 | €54,000 | €61,900 | +€7,900 | +14.6% |
| Total equity and liabilities | 10/49 | €153,975 | €157,741 | +€3,766 | +2.4% |
| Equity | 10/15 | €147,095 | €143,242 | -€3,853 | -2.6% |
| Contributions | 10/11 | €369,361 | €369,361 | = | 0.0% |
| Capital | 10 | €369,361 | €369,361 | = | 0.0% |
| Issued capital | 100 | €369,361 | €369,361 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,266 | -€226,119 | -€3,853 | -1.7% |
| Amounts payable | 17/49 | €6,880 | €14,499 | +€7,619 | +110.7% |
| Amounts payable within one year | 42/48 | €6,880 | €14,499 | +€7,619 | +110.7% |
| Trade debts | 44 | €5,830 | €6,005 | +€175 | +3.0% |
| Suppliers | 440/4 | €5,830 | €6,005 | +€175 | +3.0% |
| Other amounts payable | 47/48 | €1,050 | €8,494 | +€7,443 | +708.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,261 | €5,261 | = | 0.0% |
| Other operating charges | 640/8 | €5,830 | €6,005 | +€175 | +3.0% |
| Gross operating margin | 9900 | €6,683 | €7,477 | +€793 | +11.9% |
| Operating profit (loss) | 9901 | -€4,407 | -€3,789 | +€618 | +14.0% |
| Financial income | 75/76B | €2 | €2 | -€1 | -25.0% |
| Recurring financial income | 75 | €2 | €2 | -€1 | -25.0% |
| Financial charges | 65/66B | €62 | €65 | +€2 | +3.7% |
| Recurring financial charges | 65 | €62 | €65 | +€2 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,467 | -€3,852 | +€615 | +13.8% |
| Income taxes | 67/77 | €1 | €0 | -€0 | -25.0% |
| Profit (loss) for the period | 9904 | -€4,468 | -€3,853 | +€615 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,468 | -€3,853 | +€615 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.