BeJo Consulting: 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 Consulting
Largest movements
- Cash +€33,054
up €33,054 (+15.9%), from €207,713 to €240,767
mainly Other debts (+€44,751) and Net result for the year (+€31,651)
- Deferred charges and accrued income -€3,884
down €3,884 (-34.3%), from €11,329 to €7,445
- Receivables within one year +€3,730
up €3,730 (+33.5%), from €11,146 to €14,876
of which Other amounts receivable: +€4,350
- Tangible fixed assets +€3,460
up €3,460 (+72.9%), from €4,744 to €8,204
of which Plant, machinery and equipment: +€5,208
- Other debts +€44,751
up €44,751 (+4,477%), from €999 to €45,750
- Reserves -€10,454
down €10,454 (-4.8%), from €219,889 to €209,435
- Gross operating margin -€7,326
down €7,326 (-13.6%), from €54,007 to €46,681
- Taxes -€1,795
down €1,795 (-12.3%), from €14,626 to €12,831
- Depreciation +€929
up €929 (+124%), from €749 to €1,679
- Financial income +€621
new in 2025: €621
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 | €234,932 | €271,291 | +€36,359 | +15.5% |
| Fixed assets | 21/28 | €4,744 | €8,204 | +€3,460 | +72.9% |
| Tangible fixed assets | 22/27 | €4,744 | €8,204 | +€3,460 | +72.9% |
| Plant, machinery and equipment | 23 | €1,844 | €7,052 | +€5,208 | +282% |
| Furniture and vehicles | 24 | €1,585 | €1,152 | -€434 | -27.4% |
| Assets under construction and advance payments | 27 | €1,314 | - | -€1,314 | |
| Current assets | 29/58 | €230,188 | €263,088 | +€32,899 | +14.3% |
| Amounts receivable within one year | 40/41 | €11,146 | €14,876 | +€3,730 | +33.5% |
| Trade receivables | 40 | €8,760 | €8,140 | -€620 | -7.1% |
| Other amounts receivable | 41 | €2,386 | €6,736 | +€4,350 | +182% |
| Cash at bank and in hand | 54/58 | €207,713 | €240,767 | +€33,054 | +15.9% |
| Deferred charges and accrued income | 490/1 | €11,329 | €7,445 | -€3,884 | -34.3% |
| Total equity and liabilities | 10/49 | €234,932 | €271,291 | +€36,359 | +15.5% |
| Equity | 10/15 | €226,089 | €215,635 | -€10,454 | -4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €219,889 | €209,435 | -€10,454 | -4.8% |
| Distributable reserves | 133 | €219,889 | €209,435 | -€10,454 | -4.8% |
| Amounts payable | 17/49 | €8,843 | €55,656 | +€46,813 | +529% |
| Amounts payable within one year | 42/48 | €8,843 | €55,656 | +€46,813 | +529% |
| Trade debts | 44 | €1,548 | €1,129 | -€419 | -27.1% |
| Suppliers | 440/4 | €1,548 | €1,129 | -€419 | -27.1% |
| Taxes, remuneration and social security | 45 | €6,296 | €8,777 | +€2,481 | +39.4% |
| Taxes | 450/3 | €3,946 | €6,427 | +€2,481 | +62.9% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Other amounts payable | 47/48 | €999 | €45,750 | +€44,751 | +4,477% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €749 | €1,679 | +€929 | +124% |
| Other operating charges | 640/8 | €1,136 | €1,112 | -€24 | -2.1% |
| Non-recurring operating charges | 66A | €689 | - | -€689 | |
| Gross operating margin | 9900 | €54,007 | €46,681 | -€7,326 | -13.6% |
| Operating profit (loss) | 9901 | €51,433 | €43,891 | -€7,542 | -14.7% |
| Financial income | 75/76B | - | €621 | +€621 | |
| Recurring financial income | 75 | - | €621 | +€621 | |
| Financial charges | 65/66B | €17 | €30 | +€13 | +80.7% |
| Recurring financial charges | 65 | €17 | €30 | +€13 | +80.7% |
| Profit (loss) for the period before taxes | 9903 | €51,417 | €44,482 | -€6,935 | -13.5% |
| Income taxes | 67/77 | €14,626 | €12,831 | -€1,795 | -12.3% |
| Profit (loss) for the period | 9904 | €36,791 | €31,651 | -€5,140 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,791 | €31,651 | -€5,140 | -14.0% |
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 19 October 2026 via checked.be.