BIJOURO: 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.
BIJOURO
Largest movements
- Cash +€74,552
up €74,552 (+50.1%), from €148,706 to €223,259
mainly Net result for the year (+€79,330) and Tax, wage and social debts (+€29,274)
- Stocks and contracts +€43,894
up €43,894 (+71.0%), from €61,794 to €105,688
- Receivables within one year -€6,673
down €6,673 (-41.6%), from €16,030 to €9,357
of which Other amounts receivable: -€8,880
- Reserves +€79,500
up €79,500 (+48.3%), from €164,500 to €244,000
- Tax, wage and social debts +€29,274
up €29,274 (+77.8%), from €37,650 to €66,924
- Gross operating margin +€79,510
up €79,510 (+191.8%), from €41,461 to €120,971
- Taxes +€24,767
up €24,767 (+263.6%), from €9,395 to €34,162
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,092 | €356,291 | +€109,198 | +44.2% |
| Fixed assets | 21/28 | €19,552 | €16,948 | -€2,604 | -13.3% |
| Tangible fixed assets | 22/27 | €19,552 | €16,948 | -€2,604 | -13.3% |
| Furniture and vehicles | 24 | €17,462 | €15,158 | -€2,304 | -13.2% |
| Other tangible fixed assets | 26 | €2,090 | €1,790 | -€300 | -14.4% |
| Current assets | 29/58 | €227,540 | €339,343 | +€111,803 | +49.1% |
| Stocks and contracts in progress | 3 | €61,794 | €105,688 | +€43,894 | +71.0% |
| Stocks | 30/36 | €61,794 | €105,688 | +€43,894 | +71.0% |
| Amounts receivable within one year | 40/41 | €16,030 | €9,357 | -€6,673 | -41.6% |
| Trade receivables | 40 | €6,527 | €8,734 | +€2,207 | +33.8% |
| Other amounts receivable | 41 | €9,503 | €623 | -€8,880 | -93.4% |
| Cash at bank and in hand | 54/58 | €148,706 | €223,259 | +€74,552 | +50.1% |
| Deferred charges and accrued income | 490/1 | €1,010 | €1,039 | +€30 | +2.9% |
| Total equity and liabilities | 10/49 | €247,092 | €356,291 | +€109,198 | +44.2% |
| Equity | 10/15 | €169,723 | €249,053 | +€79,330 | +46.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €164,500 | €244,000 | +€79,500 | +48.3% |
| Distributable reserves | 133 | €164,500 | €244,000 | +€79,500 | +48.3% |
| Profit (loss) carried forward | 14 | €223 | €53 | -€170 | -76.2% |
| Amounts payable | 17/49 | €77,369 | €107,237 | +€29,868 | +38.6% |
| Amounts payable within one year | 42/48 | €76,708 | €107,237 | +€30,529 | +39.8% |
| Trade debts | 44 | €2,342 | €3,245 | +€904 | +38.6% |
| Suppliers | 440/4 | €2,342 | €3,245 | +€904 | +38.6% |
| Taxes, remuneration and social security | 45 | €37,650 | €66,924 | +€29,274 | +77.8% |
| Taxes | 450/3 | €37,650 | €66,924 | +€29,274 | +77.8% |
| Other amounts payable | 47/48 | €36,716 | €37,068 | +€352 | +1.0% |
| Accrued charges and deferred income | 492/3 | €661 | - | -€661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,990 | €6,343 | +€353 | +5.9% |
| Other operating charges | 640/8 | €792 | €909 | +€117 | +14.7% |
| Gross operating margin | 9900 | €41,461 | €120,971 | +€79,510 | +191.8% |
| Operating profit (loss) | 9901 | €34,679 | €113,719 | +€79,041 | +227.9% |
| Financial income | 75/76B | €63 | €71 | +€7 | +11.1% |
| Recurring financial income | 75 | €63 | €71 | +€7 | +11.1% |
| Financial charges | 65/66B | €433 | €298 | -€135 | -31.2% |
| Recurring financial charges | 65 | €433 | €298 | -€135 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €34,310 | €113,492 | +€79,182 | +230.8% |
| Income taxes | 67/77 | €9,395 | €34,162 | +€24,767 | +263.6% |
| Profit (loss) for the period | 9904 | €24,914 | €79,330 | +€54,415 | +218.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,914 | €79,330 | +€54,415 | +218.4% |
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 8 October 2026 via checked.be.