BIJAKEN: 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.
BIJAKEN
Largest movements
- Receivables within one year +€36,173
up €36,173 (+30.7%), from €117,823 to €153,996
of which Other amounts receivable: +€27,821
- Cash -€23,569
down €23,569 (-35.5%), from €66,418 to €42,849
mainly Receivables within one year (-€36,173) and Trade debts (-€21,859)
- Profit (loss) carried forward +€33,901
up €33,901 (+40.8%), from €82,995 to €116,896
- Trade debts -€21,859
down €21,859 (-37.0%), from €59,128 to €37,269
- Gross operating margin +€51,890
up €51,890 (+28.2%), from €183,911 to €235,801
- Staff costs +€34,010
up €34,010 (+29.2%), from €116,451 to €150,460
- Other operating charges -€3,890
down €3,890 (-7.2%), from €54,106 to €50,216
- Financial charges +€2,442
up €2,442 (+1,464%), from €167 to €2,609
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 | €194,941 | €207,545 | +€12,604 | +6.5% |
| Fixed assets | 21/28 | €10,700 | €10,700 | = | 0.0% |
| Financial fixed assets | 28 | €10,700 | €10,700 | = | 0.0% |
| Current assets | 29/58 | €184,241 | €196,845 | +€12,604 | +6.8% |
| Amounts receivable within one year | 40/41 | €117,823 | €153,996 | +€36,173 | +30.7% |
| Trade receivables | 40 | €88,816 | €97,169 | +€8,353 | +9.4% |
| Other amounts receivable | 41 | €29,006 | €56,827 | +€27,821 | +95.9% |
| Cash at bank and in hand | 54/58 | €66,418 | €42,849 | -€23,569 | -35.5% |
| Total equity and liabilities | 10/49 | €194,941 | €207,545 | +€12,604 | +6.5% |
| Equity | 10/15 | €101,545 | €135,446 | +€33,901 | +33.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,995 | €116,896 | +€33,901 | +40.8% |
| Amounts payable | 17/49 | €93,396 | €72,099 | -€21,297 | -22.8% |
| Amounts payable within one year | 42/48 | €93,396 | €72,099 | -€21,297 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €1,731 | €1,731 | = | 0.0% |
| Trade debts | 44 | €59,128 | €37,269 | -€21,859 | -37.0% |
| Suppliers | 440/4 | €59,128 | €37,269 | -€21,859 | -37.0% |
| Taxes, remuneration and social security | 45 | €32,536 | €33,099 | +€563 | +1.7% |
| Taxes | 450/3 | €15,789 | €19,008 | +€3,218 | +20.4% |
| Remuneration and social security | 454/9 | €16,747 | €14,091 | -€2,656 | -15.9% |
| Remuneration, social security and pensions | 62 | €116,451 | €150,460 | +€34,010 | +29.2% |
| Other operating charges | 640/8 | €54,106 | €50,216 | -€3,890 | -7.2% |
| Gross operating margin | 9900 | €183,911 | €235,801 | +€51,890 | +28.2% |
| Operating profit (loss) | 9901 | €13,355 | €35,125 | +€21,770 | +163% |
| Financial income | 75/76B | €1,148 | €1,385 | +€237 | +20.7% |
| Recurring financial income | 75 | €1,148 | €1,385 | +€237 | +20.7% |
| Financial charges | 65/66B | €167 | €2,609 | +€2,442 | +1,464% |
| Recurring financial charges | 65 | €167 | €2,609 | +€2,442 | +1,464% |
| Profit (loss) for the period before taxes | 9903 | €14,336 | €33,901 | +€19,565 | +136% |
| Profit (loss) for the period | 9904 | €14,336 | €33,901 | +€19,565 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €14,336 | €33,901 | +€19,565 | +136% |
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 13 October 2026 via checked.be.