BIJKHOEVE TRANSPORT: 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.
What changed
BIJKHOEVE TRANSPORT
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.0m
2024 · €1.4m-€350,360
Equity
€6.8m
2024 · €5.8m+€1.0m
Cash
€6.9m
2024 · €5.7m+€1.2m
Balance sheet total
€7.8m
2024 · €6.9m+€850,778
Largest movements
Assets
- Cash +€1.2m
up €1.2m (+20.6%), from €5.7m to €6.9m
mainly Net result for the year (+€1.0m) and Depreciation (+€436,985)
- Tangible fixed assets -€253,385
down €253,385 (-28.2%), from €899,006 to €645,620
of which Furniture and vehicles: -€251,355
Equity and liabilities
- Reserves +€1.0m
up €1.0m (+17.9%), from €5.7m to €6.7m
of which Distributable reserves: +€1.0m
- Trade debts -€96,226
down €96,226 (-19.1%), from €503,377 to €407,150
Income statement
- Staff costs +€287,419
up €287,419 (+10.0%), from €2.9m to €3.2m
- Services and other goods +€192,992
up €192,992 (+3.1%), from €6.2m to €6.4m
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.
Result 2024
€1.4m
Other operating income
-€13,583
Services and other goods
-€192,992
Staff costs
-€287,419
Depreciation
+€42,009
Other operating charges
-€6,111
Other operating items
+€6,459
Financial income
-€3,083
Financial charges
-€358
Taxes
+€104,718
Result 2025
€1.0m
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.
From operations
+€1.4m
Investment
-€184,140
Financing
€0
Cash 2024
€5.7m
From operations (derived)
+€1.4m
Net result for the year
+€1.0m
Depreciation
+€436,985
Receivables within one year
+€58,845
Deferred charges and accrued income
+€12,334
Trade debts
-€96,226
Tax, wage and social debts
-€74,503
Investment (derived)
-€184,140
Investment in fixed assets (net)
-€184,140
Cash 2025
€6.9m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,918,321 | €7,769,099 | +€850,778 | +12.3% |
| Fixed assets | 21/28 | €911,346 | €658,500 | -€252,845 | -27.7% |
| Tangible fixed assets | 22/27 | €899,006 | €645,620 | -€253,385 | -28.2% |
| Plant, machinery and equipment | 23 | €3,553 | €1,523 | -€2,030 | -57.1% |
| Furniture and vehicles | 24 | €895,452 | €644,098 | -€251,355 | -28.1% |
| Financial fixed assets | 28 | €12,340 | €12,880 | +€540 | +4.4% |
| Other financial fixed assets | 284/8 | €12,340 | €12,880 | +€540 | +4.4% |
| Amounts receivable and cash guarantees | 285/8 | €12,340 | €12,880 | +€540 | +4.4% |
| Current assets | 29/58 | €6,006,976 | €7,110,599 | +€1.1m | +18.4% |
| Amounts receivable within one year | 40/41 | €274,835 | €215,990 | -€58,845 | -21.4% |
| Trade receivables | 40 | €814 | - | -€814 | |
| Other amounts receivable | 41 | €274,021 | €215,990 | -€58,031 | -21.2% |
| Cash at bank and in hand | 54/58 | €5,710,668 | €6,885,470 | +€1.2m | +20.6% |
| Deferred charges and accrued income | 490/1 | €21,473 | €9,140 | -€12,334 | -57.4% |
| Total equity and liabilities | 10/49 | €6,918,321 | €7,769,099 | +€850,778 | +12.3% |
| Equity | 10/15 | €5,783,447 | €6,804,954 | +€1.0m | +17.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,721,447 | €6,742,954 | +€1.0m | +17.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €5,715,247 | €6,736,754 | +€1.0m | +17.9% |
| Amounts payable | 17/49 | €1,134,875 | €964,145 | -€170,729 | -15.0% |
| Amounts payable within one year | 42/48 | €1,134,875 | €964,145 | -€170,729 | -15.0% |
| Trade debts | 44 | €503,377 | €407,150 | -€96,226 | -19.1% |
| Suppliers | 440/4 | €503,377 | €407,150 | -€96,226 | -19.1% |
| Taxes, remuneration and social security | 45 | €631,498 | €556,995 | -€74,503 | -11.8% |
| Taxes | 450/3 | €258,996 | €116,522 | -€142,474 | -55.0% |
| Remuneration and social security | 454/9 | €372,502 | €440,473 | +€67,971 | +18.2% |
| Operating income | 70/76A | €11,398,248 | €11,389,624 | -€8,624 | -0.1% |
| Turnover | 70 | €11,304,000 | €11,304,000 | = | 0.0% |
| Other operating income | 74 | €94,248 | €80,665 | -€13,583 | -14.4% |
| Non-recurring operating income | 76A | - | €4,959 | +€4,959 | |
| Operating charges | 60/66A | €9,561,081 | €10,004,094 | +€443,013 | +4.6% |
| Services and other goods | 61 | €6,187,292 | €6,380,284 | +€192,992 | +3.1% |
| Remuneration, social security and pensions | 62 | €2,869,885 | €3,157,304 | +€287,419 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478,994 | €436,985 | -€42,009 | -8.8% |
| Other operating charges | 640/8 | €23,411 | €29,521 | +€6,111 | +26.1% |
| Non-recurring operating charges | 66A | €1,500 | - | -€1,500 | |
| Operating profit (loss) | 9901 | €1,837,167 | €1,385,530 | -€451,637 | -24.6% |
| Financial income | 75/76B | €3,083 | - | -€3,083 | |
| Recurring financial income | 75 | €3,083 | - | -€3,083 | |
| Other financial income | 752/9 | €3,083 | - | -€3,083 | |
| Financial charges | 65/66B | €2,824 | €3,182 | +€358 | +12.7% |
| Recurring financial charges | 65 | €2,824 | €3,182 | +€358 | +12.7% |
| Other financial charges | 652/9 | €2,824 | €3,182 | +€358 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €1,837,425 | €1,382,348 | -€455,077 | -24.8% |
| Income taxes | 67/77 | €465,558 | €360,841 | -€104,718 | -22.5% |
| Taxes | 670/3 | €473,170 | €360,841 | -€112,329 | -23.7% |
| Tax adjustments and reversals of tax provisions | 77 | €7,612 | - | -€7,612 | |
| Profit (loss) for the period | 9904 | €1,371,867 | €1,021,507 | -€350,360 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,371,867 | €1,021,507 | -€350,360 | -25.5% |
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 2 October 2026 via checked.be.