BIJAS: 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.
BIJAS
Largest movements
- Tangible fixed assets +€18,776
up €18,776 (+1,205%), from €1,558 to €20,334
of which Furniture and vehicles: +€16,512
- Receivables within one year -€4,063
down €4,063 (-57.5%), from €7,066 to €3,003
of which Trade receivables: -€6,932
- Cash +€1,490
up €1,490 (+38.7%), from €3,848 to €5,338
mainly Other debts (+€40,583) and Receivables within one year (+€4,063)
- Other debts +€40,583
up €40,583 (+40.2%), from €100,834 to €141,416
- Profit (loss) carried forward -€23,852
down €23,852 (-23.0%), from -€103,838 to -€127,690
- Trade debts -€1,201
down €1,201 (-94.7%), from €1,268 to €67
- Tax, wage and social debts +€642
up €642 (+10.2%), from €6,279 to €6,921
of which Remuneration and social security: +€1,390
- Gross operating margin -€12,677
down €12,677 (-68.3%), from €18,553 to €5,876
- Staff costs +€9,605
up €9,605 (+51.0%), from €18,818 to €28,424
- Depreciation +€560
up €560 (+98.8%), from €567 to €1,127
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 | €12,603 | €28,775 | +€16,171 | +128% |
| Fixed assets | 21/28 | €1,658 | €20,434 | +€18,776 | +1,133% |
| Tangible fixed assets | 22/27 | €1,558 | €20,334 | +€18,776 | +1,205% |
| Plant, machinery and equipment | 23 | - | €2,264 | +€2,264 | |
| Furniture and vehicles | 24 | €1,558 | €18,070 | +€16,512 | +1,060% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €10,945 | €8,341 | -€2,605 | -23.8% |
| Amounts receivable within one year | 40/41 | €7,066 | €3,003 | -€4,063 | -57.5% |
| Trade receivables | 40 | €7,066 | €135 | -€6,932 | -98.1% |
| Other amounts receivable | 41 | €0 | €2,868 | +€2,868 | |
| Cash at bank and in hand | 54/58 | €3,848 | €5,338 | +€1,490 | +38.7% |
| Deferred charges and accrued income | 490/1 | €31 | €0 | -€31 | -100% |
| Total equity and liabilities | 10/49 | €12,603 | €28,775 | +€16,171 | +128% |
| Equity | 10/15 | -€95,778 | -€119,630 | -€23,852 | -24.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,838 | -€127,690 | -€23,852 | -23.0% |
| Amounts payable | 17/49 | €108,381 | €148,404 | +€40,024 | +36.9% |
| Amounts payable within one year | 42/48 | €108,381 | €148,404 | +€40,024 | +36.9% |
| Trade debts | 44 | €1,268 | €67 | -€1,201 | -94.7% |
| Suppliers | 440/4 | €1,268 | €67 | -€1,201 | -94.7% |
| Taxes, remuneration and social security | 45 | €6,279 | €6,921 | +€642 | +10.2% |
| Taxes | 450/3 | €1,198 | €450 | -€748 | -62.4% |
| Remuneration and social security | 454/9 | €5,081 | €6,471 | +€1,390 | +27.4% |
| Other amounts payable | 47/48 | €100,834 | €141,416 | +€40,583 | +40.2% |
| Non-recurring operating income | 76A | €12,396 | €0 | -€12,396 | -100% |
| Remuneration, social security and pensions | 62 | €18,818 | €28,424 | +€9,605 | +51.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €1,127 | +€560 | +98.8% |
| Other operating charges | 640/8 | €245 | €66 | -€180 | -73.2% |
| Gross operating margin | 9900 | €18,553 | €5,876 | -€12,677 | -68.3% |
| Operating profit (loss) | 9901 | -€1,078 | -€23,740 | -€22,662 | -2,103% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €141 | €112 | -€29 | -20.5% |
| Recurring financial charges | 65 | €141 | €112 | -€29 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,219 | -€23,852 | -€22,634 | -1,857% |
| Income taxes | 67/77 | €45 | €0 | -€45 | -100% |
| Profit (loss) for the period | 9904 | -€1,264 | -€23,852 | -€22,588 | -1,787% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,264 | -€23,852 | -€22,588 | -1,787% |
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 24 October 2026 via checked.be.