BJ PlateForme: 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 PlateForme
Largest movements
- Receivables within one year +€16,782
up €16,782 (+33.1%), from €50,630 to €67,412
of which Trade receivables: +€13,113
- Deferred charges and accrued income -€14,699
down €14,699 (-85.6%), from €17,170 to €2,470
- Cash +€8,496
up €8,496 (+4,289%), from €198 to €8,695
mainly Deferred charges and accrued income (+€14,699) and Net result for the year (+€11,937)
- Reserves +€11,937
new in 2025: €11,937
- Tax, wage and social debts +€7,000
up €7,000 (+69.2%), from €10,115 to €17,116
of which Taxes: +€3,611
- Trade debts -€6,827
down €6,827 (-23.9%), from €28,538 to €21,711
- Other debts -€985
down €985 (-16.4%), from €6,000 to €5,015
- Gross operating margin +€29,679
up €29,679 (+581%), from €5,105 to €34,784
- Taxes +€6,885
up €6,885 (+11,094%), from €62 to €6,947
- Staff costs +€2,978
up €2,978 (+122%), from €2,443 to €5,422
- Financial charges +€2,340
up €2,340 (+43.0%), from €5,438 to €7,778
of which Non-recurring financial charges: +€2,733
- Depreciation -€1,207
down €1,207 (-38.1%), from €3,169 to €1,962
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 | €70,695 | €81,626 | +€10,931 | +15.5% |
| Fixed assets | 21/28 | €2,698 | €3,049 | +€351 | +13.0% |
| Tangible fixed assets | 22/27 | €2,698 | €3,049 | +€351 | +13.0% |
| Furniture and vehicles | 24 | €2,698 | €3,049 | +€351 | +13.0% |
| Current assets | 29/58 | €67,997 | €78,577 | +€10,579 | +15.6% |
| Amounts receivable within one year | 40/41 | €50,630 | €67,412 | +€16,782 | +33.1% |
| Trade receivables | 40 | €45,532 | €58,645 | +€13,113 | +28.8% |
| Other amounts receivable | 41 | €5,097 | €8,767 | +€3,669 | +72.0% |
| Cash at bank and in hand | 54/58 | €198 | €8,695 | +€8,496 | +4,289% |
| Deferred charges and accrued income | 490/1 | €17,170 | €2,470 | -€14,699 | -85.6% |
| Total equity and liabilities | 10/49 | €70,695 | €81,626 | +€10,931 | +15.5% |
| Equity | 10/15 | €25,846 | €37,784 | +€11,937 | +46.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €11,937 | +€11,937 | |
| Distributable reserves | 133 | - | €11,937 | +€11,937 | |
| Profit (loss) carried forward | 14 | €20,846 | €20,846 | = | 0.0% |
| Amounts payable | 17/49 | €44,849 | €43,842 | -€1,007 | -2.2% |
| Amounts payable within one year | 42/48 | €44,657 | €43,842 | -€815 | -1.8% |
| Financial debts | 43 | €3 | - | -€3 | |
| Credit institutions | 430/8 | €3 | - | -€3 | |
| Trade debts | 44 | €28,538 | €21,711 | -€6,827 | -23.9% |
| Suppliers | 440/4 | €28,538 | €21,711 | -€6,827 | -23.9% |
| Taxes, remuneration and social security | 45 | €10,115 | €17,116 | +€7,000 | +69.2% |
| Taxes | 450/3 | €7,580 | €11,191 | +€3,611 | +47.6% |
| Remuneration and social security | 454/9 | €2,535 | €5,925 | +€3,390 | +134% |
| Other amounts payable | 47/48 | €6,000 | €5,015 | -€985 | -16.4% |
| Accrued charges and deferred income | 492/3 | €192 | - | -€192 | |
| Remuneration, social security and pensions | 62 | €2,443 | €5,422 | +€2,978 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €1,962 | -€1,207 | -38.1% |
| Other operating charges | 640/8 | €705 | €944 | +€240 | +34.0% |
| Gross operating margin | 9900 | €5,105 | €34,784 | +€29,679 | +581% |
| Operating profit (loss) | 9901 | -€1,211 | €26,456 | +€27,667 | |
| Financial income | 75/76B | €147 | €207 | +€59 | +40.1% |
| Recurring financial income | 75 | €147 | €207 | +€59 | +40.1% |
| Financial charges | 65/66B | €5,438 | €7,778 | +€2,340 | +43.0% |
| Recurring financial charges | 65 | €713 | €321 | -€393 | -55.0% |
| Non-recurring financial charges | 66B | €4,725 | €7,458 | +€2,733 | +57.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,502 | €18,884 | +€25,386 | |
| Income taxes | 67/77 | €62 | €6,947 | +€6,885 | +11,094% |
| Profit (loss) for the period | 9904 | -€6,564 | €11,937 | +€18,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,564 | €11,937 | +€18,501 |
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 13 October 2026 via checked.be.