BJD DELTA: 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.
BJD DELTA
Largest movements
- Cash +€19,787
up €19,787 (+2711.7%), from €730 to €20,517
mainly Net result for the year (+€12,834) and Trade debts (+€9,232)
- Receivables within one year +€6,408
up €6,408 (+28.9%), from €22,139 to €28,546
of which Other amounts receivable: +€12,101
- Tangible fixed assets -€6,009
down €6,009 (-32.4%), from €18,521 to €12,512
- Trade debts +€9,232
up €9,232 (+356.4%), from €2,590 to €11,822
- Other debts +€6,242
up €6,242 (+443.3%), from €1,408 to €7,650
- Profit (loss) carried forward +€3,834
up €3,834 (+32.1%), from €11,928 to €15,762
- Tax, wage and social debts +€1,641
up €1,641 (+34.9%), from €4,700 to €6,341
of which Taxes: +€6,341
- Advances received -€763
no longer reported in 2025 (was €763)
- Staff costs -€21,092
no longer reported in 2025 (was €21,092)
- Taxes +€7,187
new in 2025: €7,187
- Gross operating margin -€4,030
down €4,030 (-12.6%), from €31,875 to €27,846
- Other operating charges +€372
up €372 (+30.7%), from €1,212 to €1,584
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 | €41,389 | €61,575 | +€20,186 | +48.8% |
| Fixed assets | 21/28 | €18,521 | €12,512 | -€6,009 | -32.4% |
| Tangible fixed assets | 22/27 | €18,521 | €12,512 | -€6,009 | -32.4% |
| Furniture and vehicles | 24 | €18,521 | €12,512 | -€6,009 | -32.4% |
| Current assets | 29/58 | €22,868 | €49,063 | +€26,195 | +114.5% |
| Amounts receivable within one year | 40/41 | €22,139 | €28,546 | +€6,408 | +28.9% |
| Trade receivables | 40 | €18,647 | €12,954 | -€5,693 | -30.5% |
| Other amounts receivable | 41 | €3,492 | €15,592 | +€12,101 | +346.5% |
| Cash at bank and in hand | 54/58 | €730 | €20,517 | +€19,787 | +2711.7% |
| Total equity and liabilities | 10/49 | €41,389 | €61,575 | +€20,186 | +48.8% |
| Equity | 10/15 | €31,928 | €35,762 | +€3,834 | +12.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,928 | €15,762 | +€3,834 | +32.1% |
| Amounts payable | 17/49 | €9,461 | €25,813 | +€16,352 | +172.8% |
| Amounts payable within one year | 42/48 | €9,461 | €25,813 | +€16,352 | +172.8% |
| Trade debts | 44 | €2,590 | €11,822 | +€9,232 | +356.4% |
| Suppliers | 440/4 | €2,590 | €11,822 | +€9,232 | +356.4% |
| Advances received on contracts in progress | 46 | €763 | - | -€763 | |
| Taxes, remuneration and social security | 45 | €4,700 | €6,341 | +€1,641 | +34.9% |
| Taxes | 450/3 | - | €6,341 | +€6,341 | |
| Remuneration and social security | 454/9 | €4,700 | - | -€4,700 | |
| Other amounts payable | 47/48 | €1,408 | €7,650 | +€6,242 | +443.3% |
| Remuneration, social security and pensions | 62 | €21,092 | - | -€21,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,009 | €6,009 | = | 0.0% |
| Other operating charges | 640/8 | €1,212 | €1,584 | +€372 | +30.7% |
| Gross operating margin | 9900 | €31,875 | €27,846 | -€4,030 | -12.6% |
| Operating profit (loss) | 9901 | €3,563 | €20,253 | +€16,690 | +468.5% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €245 | €231 | -€14 | -5.7% |
| Recurring financial charges | 65 | €245 | €231 | -€14 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €3,348 | €20,022 | +€16,674 | +498.1% |
| Income taxes | 67/77 | - | €7,187 | +€7,187 | |
| Profit (loss) for the period | 9904 | €3,348 | €12,834 | +€9,487 | +283.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,348 | €12,834 | +€9,487 | +283.4% |
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 11 October 2026 via checked.be.