BIJ ANJA: 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.
BIJ ANJA
Largest movements
- Cash -€47,678
down €47,678 (-53.4%), from €89,216 to €41,538
mainly Trade debts (-€55,579) and Stocks and contracts (-€3,835)
- Receivables within one year -€7,893
down €7,893 (-70.4%), from €11,210 to €3,317
of which Other amounts receivable: -€10,265
- Stocks and contracts +€3,835
up €3,835 (+89.5%), from €4,285 to €8,120
of which Contracts in progress: +€8,120
- Tangible fixed assets -€1,652
down €1,652 (-14.7%), from €11,237 to €9,586
of which Other tangible fixed assets: -€7,903
- Trade debts -€55,579
down €55,579 (-98.2%), from €56,574 to €995
- Profit (loss) carried forward -€2,475
down €2,475 (-16.1%), from -€15,368 to -€17,842
- Other debts +€2,338
up €2,338 (+21.7%), from €10,789 to €13,127
- Tax, wage and social debts +€2,329
up €2,329 (+164%), from €1,424 to €3,753
- Gross operating margin +€27,049
up €27,049, from -€16,126 to €10,923
- Other operating charges +€6,452
up €6,452 (+529%), from €1,220 to €7,672
- Staff costs -€1,528
down €1,528 (-61.8%), from €2,471 to €943
- Depreciation -€1,220
down €1,220 (-29.2%), from €4,172 to €2,952
- Financial charges -€1,088
down €1,088 (-40.5%), from €2,686 to €1,598
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 | €115,948 | €62,561 | -€53,387 | -46.0% |
| Fixed assets | 21/28 | €11,237 | €9,586 | -€1,652 | -14.7% |
| Tangible fixed assets | 22/27 | €11,237 | €9,586 | -€1,652 | -14.7% |
| Furniture and vehicles | 24 | €3,335 | €9,586 | +€6,251 | +187% |
| Other tangible fixed assets | 26 | €7,903 | - | -€7,903 | |
| Current assets | 29/58 | €104,711 | €52,975 | -€51,736 | -49.4% |
| Stocks and contracts in progress | 3 | €4,285 | €8,120 | +€3,835 | +89.5% |
| Stocks | 30/36 | €4,285 | - | -€4,285 | |
| Contracts in progress | 37 | - | €8,120 | +€8,120 | |
| Amounts receivable within one year | 40/41 | €11,210 | €3,317 | -€7,893 | -70.4% |
| Trade receivables | 40 | €945 | €3,317 | +€2,372 | +251% |
| Other amounts receivable | 41 | €10,265 | - | -€10,265 | |
| Cash at bank and in hand | 54/58 | €89,216 | €41,538 | -€47,678 | -53.4% |
| Total equity and liabilities | 10/49 | €115,948 | €62,561 | -€53,387 | -46.0% |
| Equity | 10/15 | €47,160 | €44,686 | -€2,475 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,928 | €43,928 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,068 | €42,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,368 | -€17,842 | -€2,475 | -16.1% |
| Amounts payable | 17/49 | €68,788 | €17,875 | -€50,913 | -74.0% |
| Amounts payable within one year | 42/48 | €68,788 | €17,875 | -€50,913 | -74.0% |
| Trade debts | 44 | €56,574 | €995 | -€55,579 | -98.2% |
| Suppliers | 440/4 | €56,574 | €995 | -€55,579 | -98.2% |
| Taxes, remuneration and social security | 45 | €1,424 | €3,753 | +€2,329 | +164% |
| Taxes | 450/3 | €1,424 | €3,753 | +€2,329 | +164% |
| Other amounts payable | 47/48 | €10,789 | €13,127 | +€2,338 | +21.7% |
| Remuneration, social security and pensions | 62 | €2,471 | €943 | -€1,528 | -61.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,172 | €2,952 | -€1,220 | -29.2% |
| Other operating charges | 640/8 | €1,220 | €7,672 | +€6,452 | +529% |
| Gross operating margin | 9900 | -€16,126 | €10,923 | +€27,049 | |
| Operating profit (loss) | 9901 | -€23,989 | -€644 | +€23,345 | +97.3% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €2,686 | €1,598 | -€1,088 | -40.5% |
| Recurring financial charges | 65 | €2,686 | €1,598 | -€1,088 | -40.5% |
| Profit (loss) for the period before taxes | 9903 | -€26,585 | -€2,242 | +€24,343 | +91.6% |
| Income taxes | 67/77 | €243 | €233 | -€11 | -4.4% |
| Profit (loss) for the period | 9904 | -€26,829 | -€2,475 | +€24,354 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,829 | -€2,475 | +€24,354 | +90.8% |
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.