BJF FINANCES: 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.
BJF FINANCES
Largest movements
- Cash -€11,354
down €11,354 (-74.2%), from €15,310 to €3,956
mainly Net result for the year (-€9,619) and Trade debts (-€2,715)
- Receivables within one year +€2,021
up €2,021 (+41.6%), from €4,860 to €6,881
of which Other amounts receivable: +€4,521
- Profit (loss) carried forward -€9,619
down €9,619, from €4,675 to -€4,944
- Tax, wage and social debts +€3,001
up €3,001 (+90.1%), from €3,330 to €6,331
of which Taxes: +€2,979
- Trade debts -€2,715
down €2,715 (-66.1%), from €4,106 to €1,391
- Gross operating margin +€32,021
up €32,021 (+83.0%), from -€38,567 to -€6,546
- Staff costs -€770
down €770 (-58.9%), from €1,308 to €538
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 | €20,170 | €10,838 | -€9,333 | -46.3% |
| Current assets | 29/58 | €20,170 | €10,838 | -€9,333 | -46.3% |
| Amounts receivable within one year | 40/41 | €4,860 | €6,881 | +€2,021 | +41.6% |
| Trade receivables | 40 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 41 | €2,360 | €6,881 | +€4,521 | +192% |
| Cash at bank and in hand | 54/58 | €15,310 | €3,956 | -€11,354 | -74.2% |
| Total equity and liabilities | 10/49 | €20,170 | €10,838 | -€9,333 | -46.3% |
| Equity | 10/15 | €12,735 | €3,116 | -€9,619 | -75.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,675 | -€4,944 | -€9,619 | |
| Amounts payable | 17/49 | €7,436 | €7,721 | +€286 | +3.8% |
| Amounts payable within one year | 42/48 | €7,436 | €7,721 | +€286 | +3.8% |
| Trade debts | 44 | €4,106 | €1,391 | -€2,715 | -66.1% |
| Suppliers | 440/4 | €4,106 | €1,391 | -€2,715 | -66.1% |
| Taxes, remuneration and social security | 45 | €3,330 | €6,331 | +€3,001 | +90.1% |
| Taxes | 450/3 | €2,979 | €5,959 | +€2,979 | +100% |
| Remuneration and social security | 454/9 | €350 | €372 | +€22 | +6.2% |
| Remuneration, social security and pensions | 62 | €1,308 | €538 | -€770 | -58.9% |
| Other operating charges | 640/8 | €1,163 | €1,185 | +€22 | +1.9% |
| Gross operating margin | 9900 | -€38,567 | -€6,546 | +€32,021 | +83.0% |
| Operating profit (loss) | 9901 | -€41,038 | -€8,270 | +€32,769 | +79.8% |
| Financial charges | 65/66B | €355 | €370 | +€15 | +4.3% |
| Recurring financial charges | 65 | €355 | €370 | +€15 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€41,393 | -€8,639 | +€32,753 | +79.1% |
| Income taxes | 67/77 | €979 | €979 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€42,372 | -€9,619 | +€32,753 | +77.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,372 | -€9,619 | +€32,753 | +77.3% |
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 19 October 2026 via checked.be.