BIJO: 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.
BIJO
Largest movements
- Receivables within one year -€64,400
down €64,400 (-65.5%), from €98,364 to €33,964
of which Trade receivables: -€60,657
- Tangible fixed assets -€49,827
down €49,827 (-15.2%), from €327,691 to €277,864
of which Land and buildings: -€32,856
- Cash -€30,736
down €30,736 (-63.0%), from €48,750 to €18,014
mainly Net result for the year (-€133,552) and Debts after one year (-€34,629)
- Profit (loss) carried forward -€133,552
down €133,552 (-57.5%), from €232,181 to €98,630
- Other debts +€39,787
up €39,787 (+762%), from €5,218 to €45,005
- Debts after one year -€34,629
down €34,629 (-25.8%), from €134,253 to €99,624
- Tax, wage and social debts -€16,903
down €16,903 (-97.9%), from €17,271 to €368
- Accrued charges and deferred income -€5,529
down €5,529 (-23.7%), from €23,365 to €17,836
- Gross operating margin -€162,371
down €162,371, from €118,865 to -€43,506
- Write-downs +€32,000
new in 2025: €32,000
- Taxes -€11,325
down €11,325 (-96.9%), from €11,693 to €368
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 | €491,622 | €342,745 | -€148,877 | -30.3% |
| Fixed assets | 21/28 | €339,471 | €286,697 | -€52,774 | -15.5% |
| Intangible fixed assets | 21 | €11,780 | €8,833 | -€2,947 | -25.0% |
| Tangible fixed assets | 22/27 | €327,691 | €277,864 | -€49,827 | -15.2% |
| Land and buildings | 22 | €271,627 | €238,771 | -€32,856 | -12.1% |
| Plant, machinery and equipment | 23 | €33,619 | €26,523 | -€7,096 | -21.1% |
| Furniture and vehicles | 24 | €22,444 | €12,570 | -€9,875 | -44.0% |
| Current assets | 29/58 | €152,151 | €56,047 | -€96,103 | -63.2% |
| Amounts receivable within one year | 40/41 | €98,364 | €33,964 | -€64,400 | -65.5% |
| Trade receivables | 40 | €73,483 | €12,826 | -€60,657 | -82.5% |
| Other amounts receivable | 41 | €24,881 | €21,138 | -€3,743 | -15.0% |
| Cash at bank and in hand | 54/58 | €48,750 | €18,014 | -€30,736 | -63.0% |
| Deferred charges and accrued income | 490/1 | €5,037 | €4,070 | -€967 | -19.2% |
| Total equity and liabilities | 10/49 | €491,622 | €342,745 | -€148,877 | -30.3% |
| Equity | 10/15 | €276,819 | €143,268 | -€133,552 | -48.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €32,238 | €32,238 | = | 0.0% |
| Distributable reserves | 133 | €32,238 | €32,238 | = | 0.0% |
| Profit (loss) carried forward | 14 | €232,181 | €98,630 | -€133,552 | -57.5% |
| Amounts payable | 17/49 | €214,802 | €199,477 | -€15,325 | -7.1% |
| Amounts payable after more than one year | 17 | €134,253 | €99,624 | -€34,629 | -25.8% |
| Financial debts | 170/4 | €134,253 | €99,624 | -€34,629 | -25.8% |
| Amounts payable within one year | 42/48 | €57,184 | €82,017 | +€24,832 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €34,089 | €34,629 | +€540 | +1.6% |
| Trade debts | 44 | €607 | €2,015 | +€1,408 | +232% |
| Suppliers | 440/4 | €607 | €2,015 | +€1,408 | +232% |
| Taxes, remuneration and social security | 45 | €17,271 | €368 | -€16,903 | -97.9% |
| Taxes | 450/3 | €17,271 | €368 | -€16,903 | -97.9% |
| Other amounts payable | 47/48 | €5,218 | €45,005 | +€39,787 | +762% |
| Accrued charges and deferred income | 492/3 | €23,365 | €17,836 | -€5,529 | -23.7% |
| Remuneration, social security and pensions | 62 | €428 | - | -€428 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,715 | €52,774 | +€58 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €32,000 | +€32,000 | |
| Other operating charges | 640/8 | €1,582 | €2,007 | +€425 | +26.9% |
| Non-recurring operating charges | 66A | €19,015 | - | -€19,015 | |
| Gross operating margin | 9900 | €118,865 | -€43,506 | -€162,371 | |
| Operating profit (loss) | 9901 | €45,125 | -€130,287 | -€175,412 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,055 | €2,897 | -€158 | -5.2% |
| Recurring financial charges | 65 | €3,055 | €2,897 | -€158 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €42,071 | -€133,184 | -€175,255 | |
| Income taxes | 67/77 | €11,693 | €368 | -€11,325 | -96.9% |
| Profit (loss) for the period | 9904 | €30,378 | -€133,552 | -€163,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,378 | -€133,552 | -€163,930 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.