BEJO METAL: 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 METAL
Largest movements
- Cash -€1,842
down €1,842 (-44.0%), from €4,183 to €2,341
mainly Net result for the year (-€3,337) and Deferred charges and accrued income (-€289)
- Receivables within one year -€1,761
down €1,761 (-11.5%), from €15,244 to €13,484
of which Trade receivables: -€2,238
- Deferred charges and accrued income +€289
new in 2025: €289
- Reserves -€3,337
down €3,337 (-77.6%), from €4,300 to €963
of which Distributable reserves: -€1,994
- Gross operating margin +€3,677
up €3,677 (+58.4%), from -€6,296 to -€2,619
- Taxes +€560
new in 2025: €560
- Other operating charges -€544
no longer reported in 2025 (was €544)
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 | €19,428 | €16,114 | -€3,313 | -17.1% |
| Current assets | 29/58 | €19,428 | €16,114 | -€3,313 | -17.1% |
| Amounts receivable within one year | 40/41 | €15,244 | €13,484 | -€1,761 | -11.5% |
| Trade receivables | 40 | €13,903 | €11,665 | -€2,238 | -16.1% |
| Other amounts receivable | 41 | €1,342 | €1,819 | +€478 | +35.6% |
| Cash at bank and in hand | 54/58 | €4,183 | €2,341 | -€1,842 | -44.0% |
| Deferred charges and accrued income | 490/1 | - | €289 | +€289 | |
| Total equity and liabilities | 10/49 | €19,428 | €16,114 | -€3,313 | -17.1% |
| Equity | 10/15 | €16,700 | €13,363 | -€3,337 | -20.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,300 | €963 | -€3,337 | -77.6% |
| Non-distributable reserves | 130/1 | €1,342 | - | -€1,342 | |
| Reserves not available under the articles | 1311 | €1,342 | - | -€1,342 | |
| Distributable reserves | 133 | €2,957 | €963 | -€1,994 | -67.4% |
| Amounts payable | 17/49 | €2,728 | €2,751 | +€23 | +0.9% |
| Amounts payable within one year | 42/48 | €2,728 | €2,751 | +€23 | +0.9% |
| Trade debts | 44 | €469 | €492 | +€23 | +5.0% |
| Suppliers | 440/4 | €469 | €492 | +€23 | +5.0% |
| Other amounts payable | 47/48 | €2,259 | €2,259 | = | 0.0% |
| Other operating charges | 640/8 | €544 | - | -€544 | |
| Gross operating margin | 9900 | -€6,296 | -€2,619 | +€3,677 | +58.4% |
| Operating profit (loss) | 9901 | -€6,840 | -€2,619 | +€4,221 | +61.7% |
| Financial charges | 65/66B | €146 | €158 | +€12 | +8.0% |
| Recurring financial charges | 65 | €146 | €158 | +€12 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,987 | -€2,777 | +€4,210 | +60.3% |
| Income taxes | 67/77 | - | €560 | +€560 | |
| Profit (loss) for the period | 9904 | -€6,987 | -€3,337 | +€3,650 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,987 | -€3,337 | +€3,650 | +52.2% |
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 24 October 2026 via checked.be.