BEJO: 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.
BEJO
Largest movements
- Receivables within one year -€18,746
down €18,746 (-62.2%), from €30,155 to €11,409
of which Trade receivables: -€19,020
- Deferred charges and accrued income +€3,521
up €3,521 (+736%), from €479 to €4,000
- Cash +€2,197
up €2,197 (+127%), from €1,736 to €3,933
mainly Tax, wage and social debts (+€20,546) and Receivables within one year (+€18,746)
- Trade debts -€47,576
down €47,576 (-98.4%), from €48,347 to €771
- Tax, wage and social debts +€20,546
up €20,546 (+103%), from €19,894 to €40,440
of which Taxes: +€11,692
- Other debts +€12,728
up €12,728 (+19.8%), from €64,399 to €77,127
- Profit (loss) carried forward +€1,273
up €1,273 (+1.2%), from -€108,330 to -€107,057
- Gross operating margin +€15,497
up €15,497 (+35.4%), from €43,820 to €59,317
- Staff costs +€14,311
up €14,311 (+42.6%), from €33,624 to €47,934
- Other operating charges +€2,167
up €2,167 (+120%), from €1,811 to €3,978
- Financial charges +€1,784
up €1,784 (+70.0%), from €2,549 to €4,333
- Taxes +€1,734
up €1,734 (+1,013%), from €171 to €1,905
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,370 | €19,342 | -€13,028 | -40.2% |
| Current assets | 29/58 | €32,370 | €19,342 | -€13,028 | -40.2% |
| Amounts receivable within one year | 40/41 | €30,155 | €11,409 | -€18,746 | -62.2% |
| Trade receivables | 40 | €28,881 | €9,861 | -€19,020 | -65.9% |
| Other amounts receivable | 41 | €1,274 | €1,547 | +€274 | +21.5% |
| Cash at bank and in hand | 54/58 | €1,736 | €3,933 | +€2,197 | +127% |
| Deferred charges and accrued income | 490/1 | €479 | €4,000 | +€3,521 | +736% |
| Total equity and liabilities | 10/49 | €32,370 | €19,342 | -€13,028 | -40.2% |
| Equity | 10/15 | -€100,270 | -€98,997 | +€1,273 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€108,330 | -€107,057 | +€1,273 | +1.2% |
| Amounts payable | 17/49 | €132,640 | €118,339 | -€14,302 | -10.8% |
| Amounts payable within one year | 42/48 | €132,640 | €118,339 | -€14,302 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €48,347 | €771 | -€47,576 | -98.4% |
| Suppliers | 440/4 | €48,347 | €771 | -€47,576 | -98.4% |
| Taxes, remuneration and social security | 45 | €19,894 | €40,440 | +€20,546 | +103% |
| Taxes | 450/3 | €12,768 | €24,460 | +€11,692 | +91.6% |
| Remuneration and social security | 454/9 | €7,126 | €15,980 | +€8,854 | +124% |
| Other amounts payable | 47/48 | €64,399 | €77,127 | +€12,728 | +19.8% |
| Remuneration, social security and pensions | 62 | €33,624 | €47,934 | +€14,311 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,811 | €3,978 | +€2,167 | +120% |
| Gross operating margin | 9900 | €43,820 | €59,317 | +€15,497 | +35.4% |
| Operating profit (loss) | 9901 | €8,385 | €7,404 | -€981 | -11.7% |
| Financial income | 75/76B | €0 | €108 | +€108 | |
| Recurring financial income | 75 | €0 | €108 | +€108 | |
| Financial charges | 65/66B | €2,549 | €4,333 | +€1,784 | +70.0% |
| Recurring financial charges | 65 | €2,549 | €4,333 | +€1,784 | +70.0% |
| Profit (loss) for the period before taxes | 9903 | €5,836 | €3,179 | -€2,657 | -45.5% |
| Income taxes | 67/77 | €171 | €1,905 | +€1,734 | +1,013% |
| Profit (loss) for the period | 9904 | €5,665 | €1,273 | -€4,391 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,665 | €1,273 | -€4,391 | -77.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.