BJØRDI: 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.
BJØRDI
Largest movements
- Receivables within one year -€5,284
down €5,284 (-69.2%), from €7,633 to €2,349
of which Other amounts receivable: -€5,529
- Tangible fixed assets -€4,600
down €4,600 (-17.4%), from €26,378 to €21,778
of which Plant, machinery and equipment: -€3,699
- Current investments -€2,918
down €2,918 (-16.2%), from €18,000 to €15,082
- Intangible fixed assets -€2,000
down €2,000 (-16.1%), from €12,389 to €10,389
- Deferred charges and accrued income -€1,886
down €1,886 (-66.1%), from €2,853 to €967
- Reserves -€36,509
down €36,509 (-100.0%), from €36,509 to €0
- Other debts +€23,284
new in 2025: €23,284
- Debts after one year -€3,563
down €3,563 (-35.8%), from €9,940 to €6,377
- Current portion of long-term debt -€1,247
down €1,247 (-25.9%), from €4,810 to €3,563
- Staff costs +€7,595
up €7,595 (+23.2%), from €32,791 to €40,386
- Gross operating margin +€1,634
up €1,634 (+3.9%), from €42,148 to €43,782
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 | €75,009 | €57,268 | -€17,742 | -23.7% |
| Fixed assets | 21/28 | €38,767 | €32,168 | -€6,600 | -17.0% |
| Intangible fixed assets | 21 | €12,389 | €10,389 | -€2,000 | -16.1% |
| Tangible fixed assets | 22/27 | €26,378 | €21,778 | -€4,600 | -17.4% |
| Plant, machinery and equipment | 23 | €21,931 | €18,232 | -€3,699 | -16.9% |
| Furniture and vehicles | 24 | €2,250 | €1,578 | -€673 | -29.9% |
| Other tangible fixed assets | 26 | €2,196 | €1,968 | -€228 | -10.4% |
| Current assets | 29/58 | €36,242 | €25,100 | -€11,142 | -30.7% |
| Stocks and contracts in progress | 3 | €2,365 | €1,921 | -€444 | -18.8% |
| Stocks | 30/36 | €2,365 | €1,921 | -€444 | -18.8% |
| Amounts receivable within one year | 40/41 | €7,633 | €2,349 | -€5,284 | -69.2% |
| Trade receivables | 40 | - | €245 | +€245 | |
| Other amounts receivable | 41 | €7,633 | €2,104 | -€5,529 | -72.4% |
| Current investments | 50/53 | €18,000 | €15,082 | -€2,918 | -16.2% |
| Cash at bank and in hand | 54/58 | €5,391 | €4,781 | -€610 | -11.3% |
| Deferred charges and accrued income | 490/1 | €2,853 | €967 | -€1,886 | -66.1% |
| Total equity and liabilities | 10/49 | €75,009 | €57,268 | -€17,742 | -23.7% |
| Equity | 10/15 | €51,509 | €15,000 | -€36,509 | -70.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €36,509 | €0 | -€36,509 | -100.0% |
| Distributable reserves | 133 | €36,509 | €0 | -€36,509 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €23,501 | €42,268 | +€18,767 | +79.9% |
| Amounts payable after more than one year | 17 | €9,940 | €6,377 | -€3,563 | -35.8% |
| Financial debts | 170/4 | €9,940 | €6,377 | -€3,563 | -35.8% |
| Amounts payable within one year | 42/48 | €13,561 | €35,891 | +€22,330 | +164.7% |
| Current portion of amounts payable after more than one year | 42 | €4,810 | €3,563 | -€1,247 | -25.9% |
| Financial debts | 43 | €633 | €0 | -€633 | -100.0% |
| Credit institutions | 430/8 | €633 | €0 | -€633 | -100.0% |
| Trade debts | 44 | €5,398 | €5,798 | +€400 | +7.4% |
| Suppliers | 440/4 | €5,398 | €5,798 | +€400 | +7.4% |
| Taxes, remuneration and social security | 45 | €2,720 | €3,246 | +€526 | +19.3% |
| Taxes | 450/3 | €1,029 | €543 | -€486 | -47.2% |
| Remuneration and social security | 454/9 | €1,691 | €2,703 | +€1,012 | +59.8% |
| Other amounts payable | 47/48 | - | €23,284 | +€23,284 | |
| Remuneration, social security and pensions | 62 | €32,791 | €40,386 | +€7,595 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,376 | €6,600 | +€224 | +3.5% |
| Other operating charges | 640/8 | €499 | €911 | +€411 | +82.3% |
| Gross operating margin | 9900 | €42,148 | €43,782 | +€1,634 | +3.9% |
| Operating profit (loss) | 9901 | €2,482 | -€4,114 | -€6,596 | |
| Financial income | 75/76B | €941 | €628 | -€312 | -33.2% |
| Recurring financial income | 75 | €941 | €628 | -€312 | -33.2% |
| Financial charges | 65/66B | €2,057 | €1,927 | -€130 | -6.3% |
| Recurring financial charges | 65 | €2,057 | €1,927 | -€130 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €1,366 | -€5,413 | -€6,778 | |
| Income taxes | 67/77 | €255 | €0 | -€255 | -100.0% |
| Profit (loss) for the period | 9904 | €1,111 | -€5,413 | -€6,523 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,111 | -€5,413 | -€6,523 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.