BJ: 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.
BJ
Largest movements
- Receivables within one year +€801,135
up €801,135 (+5,290%), from €15,143 to €816,278
of which Other amounts receivable: +€816,134
- Cash -€241,297
down €241,297 (-69.9%), from €345,210 to €103,912
mainly Receivables within one year (-€801,135) and Contributions, distributions and other (-€688,369)
- Current investments +€219,404
up €219,404 (+448%), from €48,923 to €268,328
- Financial fixed assets +€163,146
up €163,146 (+347%), from €46,959 to €210,105
- Tangible fixed assets -€25,416
down €25,416 (-15.0%), from €168,917 to €143,501
of which Furniture and vehicles: -€26,602
- Profit (loss) carried forward +€990,074
up €990,074 (+206%), from €480,759 to €1.5m
- Other debts -€99,647
no longer reported in 2025 (was €99,647)
- Tax, wage and social debts +€24,092
up €24,092 (+134%), from €17,988 to €42,080
- Financial income +€1.1m
up €1.1m (+517%), from €209,897 to €1.3m
- Gross operating margin +€175,337
up €175,337 (+46.0%), from €381,401 to €556,737
- Taxes +€43,815
up €43,815 (+51.5%), from €85,010 to €128,825
- Purchases and services +€23,727
up €23,727 (+12.5%), from €189,450 to €213,177
- Depreciation +€16,066
up €16,066 (+68.5%), from €23,448 to €39,513
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 | €625,153 | €1,542,125 | +€916,972 | +147% |
| Fixed assets | 21/28 | €215,877 | €353,606 | +€137,730 | +63.8% |
| Tangible fixed assets | 22/27 | €168,917 | €143,501 | -€25,416 | -15.0% |
| Plant, machinery and equipment | 23 | €1,632 | €809 | -€823 | -50.4% |
| Furniture and vehicles | 24 | €147,804 | €121,202 | -€26,602 | -18.0% |
| Other tangible fixed assets | 26 | €19,482 | €21,490 | +€2,008 | +10.3% |
| Financial fixed assets | 28 | €46,959 | €210,105 | +€163,146 | +347% |
| Current assets | 29/58 | €409,276 | €1,188,519 | +€779,242 | +190% |
| Amounts receivable within one year | 40/41 | €15,143 | €816,278 | +€801,135 | +5,290% |
| Trade receivables | 40 | €14,999 | - | -€14,999 | |
| Other amounts receivable | 41 | €144 | €816,278 | +€816,134 | +566,406% |
| Current investments | 50/53 | €48,923 | €268,328 | +€219,404 | +448% |
| Cash at bank and in hand | 54/58 | €345,210 | €103,912 | -€241,297 | -69.9% |
| Total equity and liabilities | 10/49 | €625,153 | €1,542,125 | +€916,972 | +147% |
| Equity | 10/15 | €501,219 | €1,491,294 | +€990,074 | +198% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €480,759 | €1,470,834 | +€990,074 | +206% |
| Amounts payable | 17/49 | €123,934 | €50,831 | -€73,102 | -59.0% |
| Amounts payable within one year | 42/48 | €123,934 | €50,831 | -€73,102 | -59.0% |
| Trade debts | 44 | €6,298 | €8,751 | +€2,453 | +38.9% |
| Suppliers | 440/4 | €6,298 | €8,751 | +€2,453 | +38.9% |
| Taxes, remuneration and social security | 45 | €17,988 | €42,080 | +€24,092 | +134% |
| Taxes | 450/3 | €17,988 | €42,080 | +€24,092 | +134% |
| Other amounts payable | 47/48 | €99,647 | - | -€99,647 | |
| Non-recurring operating income | 76A | €22,569 | - | -€22,569 | |
| Goods, raw materials, services and sundry goods | 60/61 | €189,450 | €213,177 | +€23,727 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,448 | €39,513 | +€16,066 | +68.5% |
| Other operating charges | 640/8 | €1,597 | €1,086 | -€511 | -32.0% |
| Gross operating margin | 9900 | €381,401 | €556,737 | +€175,337 | +46.0% |
| Operating profit (loss) | 9901 | €356,356 | €516,139 | +€159,782 | +44.8% |
| Financial income | 75/76B | €209,897 | €1,294,961 | +€1.1m | +517% |
| Recurring financial income | 75 | €209,897 | €1,294,961 | +€1.1m | +517% |
| Financial charges | 65/66B | €484 | €3,832 | +€3,347 | +691% |
| Recurring financial charges | 65 | €484 | €3,832 | +€3,347 | +691% |
| Profit (loss) for the period before taxes | 9903 | €565,769 | €1,807,268 | +€1.2m | +219% |
| Income taxes | 67/77 | €85,010 | €128,825 | +€43,815 | +51.5% |
| Profit (loss) for the period | 9904 | €480,759 | €1,678,443 | +€1.2m | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €480,759 | €1,678,443 | +€1.2m | +249% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.