BEJOCAN: 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.
BEJOCAN
Largest movements
- Cash -€124,046
down €124,046 (-43.6%), from €284,427 to €160,381
mainly Investment in fixed assets (net) (-€151,114) and Other debts (-€120,000)
- Tangible fixed assets +€75,744
up €75,744 (+7.6%), from €990,115 to €1.1m
- Other debts -€120,000
down €120,000 (-40.0%), from €300,032 to €180,032
- Reserves +€65,000
up €65,000 (+35.1%), from €185,000 to €250,000
- Financial charges -€7,318
down €7,318 (-27.6%), from €26,521 to €19,202
- Gross operating margin -€4,432
down €4,432 (-2.1%), from €212,542 to €208,110
- Depreciation +€2,773
up €2,773 (+3.8%), from €72,597 to €75,370
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 | €1,279,442 | €1,226,990 | -€52,452 | -4.1% |
| Fixed assets | 21/28 | €990,115 | €1,065,859 | +€75,744 | +7.6% |
| Tangible fixed assets | 22/27 | €990,115 | €1,065,859 | +€75,744 | +7.6% |
| Land and buildings | 22 | €990,115 | €1,065,859 | +€75,744 | +7.6% |
| Current assets | 29/58 | €289,327 | €161,131 | -€128,196 | -44.3% |
| Amounts receivable within one year | 40/41 | €4,900 | €750 | -€4,150 | -84.7% |
| Other amounts receivable | 41 | €4,900 | €750 | -€4,150 | -84.7% |
| Cash at bank and in hand | 54/58 | €284,427 | €160,381 | -€124,046 | -43.6% |
| Total equity and liabilities | 10/49 | €1,279,442 | €1,226,990 | -€52,452 | -4.1% |
| Equity | 10/15 | €959,909 | €1,026,670 | +€66,761 | +7.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €185,000 | €250,000 | +€65,000 | +35.1% |
| Distributable reserves | 133 | €185,000 | €250,000 | +€65,000 | +35.1% |
| Profit (loss) carried forward | 14 | €274,909 | €276,670 | +€1,761 | +0.6% |
| Amounts payable | 17/49 | €319,533 | €200,320 | -€119,213 | -37.3% |
| Amounts payable within one year | 42/48 | €309,789 | €190,371 | -€119,418 | -38.5% |
| Trade debts | 44 | €478 | €3,243 | +€2,765 | +578.4% |
| Suppliers | 440/4 | €478 | €3,243 | +€2,765 | +578.4% |
| Taxes, remuneration and social security | 45 | €9,279 | €7,096 | -€2,183 | -23.5% |
| Taxes | 450/3 | €9,279 | €7,096 | -€2,183 | -23.5% |
| Other amounts payable | 47/48 | €300,032 | €180,032 | -€120,000 | -40.0% |
| Accrued charges and deferred income | 492/3 | €9,744 | €9,949 | +€205 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,597 | €75,370 | +€2,773 | +3.8% |
| Other operating charges | 640/8 | €20,240 | €20,943 | +€704 | +3.5% |
| Gross operating margin | 9900 | €212,542 | €208,110 | -€4,432 | -2.1% |
| Operating profit (loss) | 9901 | €119,705 | €111,796 | -€7,909 | -6.6% |
| Financial income | 75/76B | €340 | €1,805 | +€1,465 | +430.8% |
| Recurring financial income | 75 | €340 | €1,805 | +€1,465 | +430.8% |
| Financial charges | 65/66B | €26,521 | €19,202 | -€7,318 | -27.6% |
| Recurring financial charges | 65 | €26,521 | €19,202 | -€7,318 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €93,524 | €94,399 | +€875 | +0.9% |
| Income taxes | 67/77 | €29,381 | €27,638 | -€1,743 | -5.9% |
| Profit (loss) for the period | 9904 | €64,143 | €66,761 | +€2,618 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,143 | €66,761 | +€2,618 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.