BJEG: 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.
BJEG
Largest movements
- Cash +€16,036
up €16,036 (+133.7%), from €11,995 to €28,031
mainly Trade debts (+€14,687) and Depreciation (+€5,139)
- Tangible fixed assets -€5,139
down €5,139 (-33.1%), from €15,543 to €10,404
of which Furniture and vehicles: -€4,042
- Stocks and contracts -€3,708
down €3,708 (-64.4%), from €5,762 to €2,054
- Receivables within one year -€950
down €950 (-36.4%), from €2,610 to €1,660
of which Other amounts receivable: -€2,610
- Financial fixed assets +€500
new in 2025: €500
- Trade debts +€14,687
up €14,687 (+466.3%), from €3,150 to €17,837
- Profit (loss) carried forward -€5,451
down €5,451, from €1,844 to -€3,607
- Tax, wage and social debts -€5,360
down €5,360 (-42.2%), from €12,691 to €7,331
of which Remuneration and social security: -€8,708
- Other debts +€2,862
up €2,862 (+22.0%), from €13,021 to €15,883
- Turnover -€169,965
no longer reported in 2025 (was €169,965)
- Purchases and services -€121,810
no longer reported in 2025 (was €121,810)
- Gross operating margin -€64,216
down €64,216 (-98.8%), from €64,984 to €768
- Staff costs -€57,085
down €57,085, from €55,859 to -€1,226
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 | €35,910 | €42,649 | +€6,739 | +18.8% |
| Fixed assets | 21/28 | €15,543 | €10,904 | -€4,639 | -29.8% |
| Tangible fixed assets | 22/27 | €15,543 | €10,404 | -€5,139 | -33.1% |
| Plant, machinery and equipment | 23 | €7,122 | €6,025 | -€1,097 | -15.4% |
| Furniture and vehicles | 24 | €8,421 | €4,379 | -€4,042 | -48.0% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €20,367 | €31,745 | +€11,378 | +55.9% |
| Stocks and contracts in progress | 3 | €5,762 | €2,054 | -€3,708 | -64.4% |
| Stocks | 30/36 | €5,762 | €2,054 | -€3,708 | -64.4% |
| Amounts receivable within one year | 40/41 | €2,610 | €1,660 | -€950 | -36.4% |
| Trade receivables | 40 | - | €1,660 | +€1,660 | |
| Other amounts receivable | 41 | €2,610 | - | -€2,610 | |
| Cash at bank and in hand | 54/58 | €11,995 | €28,031 | +€16,036 | +133.7% |
| Total equity and liabilities | 10/49 | €35,910 | €42,649 | +€6,739 | +18.8% |
| Equity | 10/15 | €7,049 | €1,598 | -€5,451 | -77.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €205 | €205 | -€0 | -0.1% |
| Distributable reserves | 133 | €205 | €205 | -€0 | -0.1% |
| Profit (loss) carried forward | 14 | €1,844 | -€3,607 | -€5,451 | |
| Amounts payable | 17/49 | €28,861 | €41,051 | +€12,190 | +42.2% |
| Amounts payable within one year | 42/48 | €28,861 | €41,051 | +€12,190 | +42.2% |
| Trade debts | 44 | €3,150 | €17,837 | +€14,687 | +466.3% |
| Suppliers | 440/4 | €3,150 | €17,837 | +€14,687 | +466.3% |
| Taxes, remuneration and social security | 45 | €12,691 | €7,331 | -€5,360 | -42.2% |
| Taxes | 450/3 | €3,983 | €7,331 | +€3,348 | +84.0% |
| Remuneration and social security | 454/9 | €8,708 | - | -€8,708 | |
| Other amounts payable | 47/48 | €13,021 | €15,883 | +€2,862 | +22.0% |
| Turnover | 70 | €169,965 | - | -€169,965 | |
| Goods, raw materials, services and sundry goods | 60/61 | €121,810 | - | -€121,810 | |
| Remuneration, social security and pensions | 62 | €55,859 | -€1,226 | -€57,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,975 | €5,139 | +€164 | +3.3% |
| Other operating charges | 640/8 | €1,321 | €1,614 | +€293 | +22.1% |
| Non-recurring operating charges | 66A | €3,987 | - | -€3,987 | |
| Gross operating margin | 9900 | €64,984 | €768 | -€64,216 | -98.8% |
| Operating profit (loss) | 9901 | -€1,158 | -€4,759 | -€3,601 | -310.9% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €326 | €679 | +€353 | +108.0% |
| Recurring financial charges | 65 | €326 | €679 | +€353 | +108.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,485 | -€5,431 | -€3,946 | -265.8% |
| Income taxes | 67/77 | €674 | €20 | -€654 | -97.0% |
| Profit (loss) for the period | 9904 | -€2,158 | -€5,451 | -€3,293 | -152.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,158 | -€5,451 | -€3,293 | -152.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.