BJEV: 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.
BJEV
Largest movements
- Cash +€203,233
up €203,233 (+70.7%), from €287,420 to €490,654
mainly Net result for the year (+€590,591) and Receivables within one year (+€72,431)
- Receivables within one year -€72,431
down €72,431 (-11.5%), from €632,424 to €559,993
of which Trade receivables: -€72,003
- Reserves +€500,000
up €500,000 (+678.2%), from €73,720 to €573,720
of which Distributable reserves: +€500,000
- Other debts -€234,760
down €234,760 (-72.0%), from €326,227 to €91,467
- Tax, wage and social debts -€112,907
down €112,907 (-31.2%), from €362,373 to €249,466
of which Taxes: -€112,923
- Gross operating margin +€273,257
up €273,257 (+47.6%), from €573,714 to €846,971
- Taxes +€110,120
up €110,120 (+74.4%), from €148,047 to €258,168
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 | €1,055,078 | €1,191,426 | +€136,348 | +12.9% |
| Fixed assets | 21/28 | €35,211 | €40,088 | +€4,877 | +13.9% |
| Tangible fixed assets | 22/27 | €1,878 | €10,925 | +€9,048 | +481.9% |
| Plant, machinery and equipment | 23 | €88 | - | -€88 | |
| Furniture and vehicles | 24 | €1,790 | €5,180 | +€3,390 | +189.4% |
| Other tangible fixed assets | 26 | - | €5,746 | +€5,746 | |
| Financial fixed assets | 28 | €33,333 | €29,163 | -€4,171 | -12.5% |
| Current assets | 29/58 | €1,019,868 | €1,151,338 | +€131,470 | +12.9% |
| Amounts receivable within one year | 40/41 | €632,424 | €559,993 | -€72,431 | -11.5% |
| Trade receivables | 40 | €631,995 | €559,993 | -€72,003 | -11.4% |
| Other amounts receivable | 41 | €429 | - | -€429 | |
| Current investments | 50/53 | €100,023 | €100,691 | +€668 | +0.7% |
| Cash at bank and in hand | 54/58 | €287,420 | €490,654 | +€203,233 | +70.7% |
| Total equity and liabilities | 10/49 | €1,055,078 | €1,191,426 | +€136,348 | +12.9% |
| Equity | 10/15 | €330,545 | €821,136 | +€490,591 | +148.4% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €73,720 | €573,720 | +€500,000 | +678.2% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €70,000 | €570,000 | +€500,000 | +714.3% |
| Profit (loss) carried forward | 14 | €219,625 | €210,216 | -€9,409 | -4.3% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €704,533 | €350,290 | -€354,243 | -50.3% |
| Amounts payable within one year | 42/48 | €704,533 | €350,290 | -€354,243 | -50.3% |
| Trade debts | 44 | €15,933 | €9,356 | -€6,577 | -41.3% |
| Suppliers | 440/4 | €15,933 | €9,356 | -€6,577 | -41.3% |
| Taxes, remuneration and social security | 45 | €362,373 | €249,466 | -€112,907 | -31.2% |
| Taxes | 450/3 | €359,014 | €246,092 | -€112,923 | -31.5% |
| Remuneration and social security | 454/9 | €3,359 | €3,375 | +€16 | +0.5% |
| Other amounts payable | 47/48 | €326,227 | €91,467 | -€234,760 | -72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €736 | €1,034 | +€298 | +40.5% |
| Other operating charges | 640/8 | €1,836 | €2,363 | +€527 | +28.7% |
| Gross operating margin | 9900 | €573,714 | €846,971 | +€273,257 | +47.6% |
| Operating profit (loss) | 9901 | €571,142 | €843,573 | +€272,431 | +47.7% |
| Financial income | 75/76B | €23 | €5,373 | +€5,349 | +22879.2% |
| Recurring financial income | 75 | €23 | €5,373 | +€5,349 | +22879.2% |
| Financial charges | 65/66B | €782 | €187 | -€594 | -76.0% |
| Recurring financial charges | 65 | €782 | €187 | -€594 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €570,384 | €848,758 | +€278,375 | +48.8% |
| Income taxes | 67/77 | €148,047 | €258,168 | +€110,120 | +74.4% |
| Profit (loss) for the period | 9904 | €422,336 | €590,591 | +€168,254 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €422,336 | €590,591 | +€168,254 | +39.8% |
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 7 October 2026 via checked.be.