BIJAMH: 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.
BIJAMH
Largest movements
- Receivables within one year +€122,500
up €122,500 (+603%), from €20,300 to €142,800
- Cash +€32,292
up €32,292 (+42.8%), from €75,422 to €107,714
mainly Trade debts (+€77,360) and Net result for the year (+€46,208)
- Tangible fixed assets +€3,412
up €3,412 (+62.5%), from €5,458 to €8,869
of which Furniture and vehicles: +€2,406
- Trade debts +€77,360
up €77,360 (+218%), from €35,497 to €112,856
- Profit (loss) carried forward +€46,208
up €46,208 (+130%), from €35,642 to €81,849
- Tax, wage and social debts +€33,886
up €33,886 (+114%), from €29,731 to €63,617
- Gross operating margin +€68,405
up €68,405 (+30.7%), from €222,719 to €291,124
- Taxes +€14,844
up €14,844 (+2,660%), from €558 to €15,402
- Other operating charges +€14,418
up €14,418 (+1,327%), from €1,086 to €15,504
- Staff costs +€7,329
up €7,329 (+3.5%), from €208,087 to €215,416
- Financial income +€3,744
up €3,744 (+1,248%), from €300 to €4,044
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 | €107,070 | €264,523 | +€157,453 | +147% |
| Fixed assets | 21/28 | €5,458 | €8,869 | +€3,412 | +62.5% |
| Tangible fixed assets | 22/27 | €5,458 | €8,869 | +€3,412 | +62.5% |
| Plant, machinery and equipment | 23 | €4,801 | €5,806 | +€1,005 | +20.9% |
| Furniture and vehicles | 24 | €657 | €3,063 | +€2,406 | +366% |
| Current assets | 29/58 | €101,612 | €255,654 | +€154,042 | +152% |
| Stocks and contracts in progress | 3 | €5,890 | €5,140 | -€750 | -12.7% |
| Stocks | 30/36 | €5,890 | €5,140 | -€750 | -12.7% |
| Amounts receivable within one year | 40/41 | €20,300 | €142,800 | +€122,500 | +603% |
| Other amounts receivable | 41 | €20,300 | €142,800 | +€122,500 | +603% |
| Cash at bank and in hand | 54/58 | €75,422 | €107,714 | +€32,292 | +42.8% |
| Total equity and liabilities | 10/49 | €107,070 | €264,523 | +€157,453 | +147% |
| Equity | 10/15 | €41,842 | €88,049 | +€46,208 | +110% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,642 | €81,849 | +€46,208 | +130% |
| Amounts payable | 17/49 | €65,228 | €176,473 | +€111,245 | +171% |
| Amounts payable within one year | 42/48 | €65,228 | €176,473 | +€111,245 | +171% |
| Trade debts | 44 | €35,497 | €112,856 | +€77,360 | +218% |
| Suppliers | 440/4 | €35,497 | €112,856 | +€77,360 | +218% |
| Taxes, remuneration and social security | 45 | €29,731 | €63,617 | +€33,886 | +114% |
| Taxes | 450/3 | €29,731 | €63,617 | +€33,886 | +114% |
| Remuneration, social security and pensions | 62 | €208,087 | €215,416 | +€7,329 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,967 | €2,358 | -€2,608 | -52.5% |
| Other operating charges | 640/8 | €1,086 | €15,504 | +€14,418 | +1,327% |
| Gross operating margin | 9900 | €222,719 | €291,124 | +€68,405 | +30.7% |
| Operating profit (loss) | 9901 | €8,579 | €57,845 | +€49,266 | +574% |
| Financial income | 75/76B | €300 | €4,044 | +€3,744 | +1,248% |
| Recurring financial income | 75 | €300 | €4,044 | +€3,744 | +1,248% |
| Financial charges | 65/66B | €279 | €279 | = | 0.0% |
| Recurring financial charges | 65 | €279 | €279 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €8,599 | €61,610 | +€53,010 | +616% |
| Income taxes | 67/77 | €558 | €15,402 | +€14,844 | +2,660% |
| Profit (loss) for the period | 9904 | €8,041 | €46,208 | +€38,166 | +475% |
| Profit (loss) for the period to be appropriated | 9905 | €8,041 | €46,208 | +€38,166 | +475% |
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 18 October 2026 via checked.be.