BIEJUCO: 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.
BIEJUCO
Largest movements
- Current investments -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Cash +€147,504
up €147,504 (+48.2%), from €306,189 to €453,693
mainly Current investments (+€1.2m) and Net result for the year (+€17,469)
- Receivables within one year +€62,087
up €62,087 (+141.5%), from €43,888 to €105,976
of which Trade receivables: +€90,030
- Stocks and contracts +€35,315
up €35,315 (+24.2%), from €146,134 to €181,450
of which Contracts in progress: +€181,450
- Advances received -€622,631
down €622,631 (-100.0%), from €622,631 to €0
- Trade debts -€339,924
down €339,924 (-58.8%), from €577,723 to €237,800
- Profit (loss) carried forward +€17,469
up €17,469, from -€14,150 to €3,319
- Gross operating margin +€18,424
up €18,424 (+150.0%), from €12,280 to €30,704
- Financial charges -€7,002
down €7,002 (-24.2%), from €28,882 to €21,880
- Financial income +€6,026
up €6,026 (+145.6%), from €4,139 to €10,165
- Taxes +€1,376
new in 2025: €1,376
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 | €1,696,212 | €741,118 | -€955,093 | -56.3% |
| Current assets | 29/58 | €1,696,212 | €741,118 | -€955,093 | -56.3% |
| Stocks and contracts in progress | 3 | €146,134 | €181,450 | +€35,315 | +24.2% |
| Stocks | 30/36 | €146,134 | €0 | -€146,134 | -100.0% |
| Contracts in progress | 37 | - | €181,450 | +€181,450 | |
| Amounts receivable within one year | 40/41 | €43,888 | €105,976 | +€62,087 | +141.5% |
| Trade receivables | 40 | €197 | €90,227 | +€90,030 | +45591.5% |
| Other amounts receivable | 41 | €43,691 | €15,749 | -€27,942 | -64.0% |
| Current investments | 50/53 | €1,200,000 | €0 | -€1.2m | -100.0% |
| Cash at bank and in hand | 54/58 | €306,189 | €453,693 | +€147,504 | +48.2% |
| Total equity and liabilities | 10/49 | €1,696,212 | €741,118 | -€955,093 | -56.3% |
| Equity | 10/15 | €485,850 | €503,319 | +€17,469 | +3.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,150 | €3,319 | +€17,469 | |
| Amounts payable | 17/49 | €1,210,362 | €237,800 | -€972,562 | -80.4% |
| Amounts payable within one year | 42/48 | €1,210,362 | €237,800 | -€972,562 | -80.4% |
| Trade debts | 44 | €577,723 | €237,800 | -€339,924 | -58.8% |
| Suppliers | 440/4 | €577,723 | €237,800 | -€339,924 | -58.8% |
| Advances received on contracts in progress | 46 | €622,631 | €0 | -€622,631 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,008 | €0 | -€10,008 | -100.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €12,280 | €30,704 | +€18,424 | +150.0% |
| Operating profit (loss) | 9901 | €12,280 | €30,560 | +€18,279 | +148.8% |
| Financial income | 75/76B | €4,139 | €10,165 | +€6,026 | +145.6% |
| Recurring financial income | 75 | €4,139 | €10,165 | +€6,026 | +145.6% |
| Financial charges | 65/66B | €28,882 | €21,880 | -€7,002 | -24.2% |
| Recurring financial charges | 65 | €28,882 | €21,880 | -€7,002 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,463 | €18,845 | +€31,308 | |
| Income taxes | 67/77 | - | €1,376 | +€1,376 | |
| Profit (loss) for the period | 9904 | -€12,463 | €17,469 | +€29,931 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,463 | €17,469 | +€29,931 |
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 3 October 2026 via checked.be.