BJC et son équipe: 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.
BJC et son équipe
Largest movements
- Deferred charges and accrued income -€4,802
down €4,802 (-63.6%), from €7,547 to €2,744
- Cash +€1,182
up €1,182 (+9.4%), from €12,602 to €13,785
mainly Deferred charges and accrued income (+€4,802) and Net result for the year (+€4,735)
- Other debts -€6,000
no longer reported in 2025 (was €6,000)
- Profit (loss) carried forward +€4,735
up €4,735 (+42.4%), from €11,168 to €15,904
- Tax, wage and social debts -€2,534
no longer reported in 2025 (was €2,534)
- Trade debts +€2,089
up €2,089 (+38.5%), from €5,432 to €7,521
- Accrued charges and deferred income -€1,783
no longer reported in 2025 (was €1,783)
- Gross operating margin -€4,102
down €4,102 (-34.0%), from €12,079 to €7,977
- Taxes -€732
down €732 (-20.8%), from €3,519 to €2,788
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 | €26,917 | €23,424 | -€3,493 | -13.0% |
| Current assets | 29/58 | €26,917 | €23,424 | -€3,493 | -13.0% |
| Amounts receivable within one year | 40/41 | €6,769 | €6,896 | +€127 | +1.9% |
| Trade receivables | 40 | €1,912 | €1,322 | -€590 | -30.8% |
| Other amounts receivable | 41 | €4,857 | €5,573 | +€717 | +14.8% |
| Cash at bank and in hand | 54/58 | €12,602 | €13,785 | +€1,182 | +9.4% |
| Deferred charges and accrued income | 490/1 | €7,547 | €2,744 | -€4,802 | -63.6% |
| Total equity and liabilities | 10/49 | €26,917 | €23,424 | -€3,493 | -13.0% |
| Equity | 10/15 | €11,168 | €15,904 | +€4,735 | +42.4% |
| Profit (loss) carried forward | 14 | €11,168 | €15,904 | +€4,735 | +42.4% |
| Amounts payable | 17/49 | €15,749 | €7,521 | -€8,228 | -52.2% |
| Amounts payable within one year | 42/48 | €13,966 | €7,521 | -€6,445 | -46.1% |
| Trade debts | 44 | €5,432 | €7,521 | +€2,089 | +38.5% |
| Suppliers | 440/4 | €5,432 | €7,521 | +€2,089 | +38.5% |
| Taxes, remuneration and social security | 45 | €2,534 | - | -€2,534 | |
| Taxes | 450/3 | €2,534 | - | -€2,534 | |
| Other amounts payable | 47/48 | €6,000 | - | -€6,000 | |
| Accrued charges and deferred income | 492/3 | €1,783 | - | -€1,783 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,079 | €7,977 | -€4,102 | -34.0% |
| Operating profit (loss) | 9901 | €11,691 | €7,577 | -€4,114 | -35.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €26 | €54 | +€28 | +109% |
| Recurring financial charges | 65 | €26 | €54 | +€28 | +109% |
| Profit (loss) for the period before taxes | 9903 | €11,665 | €7,523 | -€4,142 | -35.5% |
| Income taxes | 67/77 | €3,519 | €2,788 | -€732 | -20.8% |
| Profit (loss) for the period | 9904 | €8,146 | €4,735 | -€3,411 | -41.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,146 | €4,735 | -€3,411 | -41.9% |
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 28 October 2026 via checked.be.