BJH IMMO: 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.
BJH IMMO
Largest movements
- Tangible fixed assets -€11,206
down €11,206 (-3.8%), from €295,024 to €283,818
- Receivables within one year +€5,700
up €5,700 (+205.6%), from €2,772 to €8,471
of which Other amounts receivable: +€3,321
- Debts after one year -€15,248
down €15,248 (-8.2%), from €185,076 to €169,827
of which Financial debts: -€15,248
- Trade debts +€7,833
up €7,833 (+224.6%), from €3,488 to €11,320
- Accrued charges and deferred income -€4,846
down €4,846 (-48.5%), from €9,999 to €5,153
- Profit (loss) carried forward +€4,715
up €4,715 (+54.3%), from €8,677 to €13,393
- Gross operating margin -€3,457
down €3,457 (-13.7%), from €25,234 to €21,778
- Other operating charges -€1,148
down €1,148 (-100.0%), from €1,148 to €0
- Financial charges -€1,032
down €1,032 (-19.9%), from €5,172 to €4,140
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 | €297,795 | €292,538 | -€5,257 | -1.8% |
| Fixed assets | 21/28 | €295,024 | €283,818 | -€11,206 | -3.8% |
| Tangible fixed assets | 22/27 | €295,024 | €283,818 | -€11,206 | -3.8% |
| Land and buildings | 22 | €295,024 | €283,818 | -€11,206 | -3.8% |
| Current assets | 29/58 | €2,772 | €8,720 | +€5,948 | +214.6% |
| Amounts receivable within one year | 40/41 | €2,772 | €8,471 | +€5,700 | +205.6% |
| Trade receivables | 40 | €2,721 | €5,100 | +€2,379 | +87.4% |
| Other amounts receivable | 41 | €50 | €3,371 | +€3,321 | +6599.9% |
| Cash at bank and in hand | 54/58 | - | €249 | +€249 | |
| Total equity and liabilities | 10/49 | €297,795 | €292,538 | -€5,257 | -1.8% |
| Equity | 10/15 | €58,677 | €63,393 | +€4,715 | +8.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,677 | €13,393 | +€4,715 | +54.3% |
| Amounts payable | 17/49 | €239,118 | €229,146 | -€9,973 | -4.2% |
| Amounts payable after more than one year | 17 | €185,076 | €169,827 | -€15,248 | -8.2% |
| Financial debts | 170/4 | €183,076 | €167,827 | -€15,248 | -8.3% |
| Other amounts payable | 178/9 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,044 | €54,165 | +€10,122 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €14,988 | €15,248 | +€260 | +1.7% |
| Financial debts | 43 | €2 | €0 | -€2 | -100.0% |
| Credit institutions | 430/8 | €2 | €0 | -€2 | -100.0% |
| Trade debts | 44 | €3,488 | €11,320 | +€7,833 | +224.6% |
| Suppliers | 440/4 | €3,488 | €11,320 | +€7,833 | +224.6% |
| Taxes, remuneration and social security | 45 | €6,765 | €8,795 | +€2,030 | +30.0% |
| Taxes | 450/3 | €6,765 | €8,795 | +€2,030 | +30.0% |
| Other amounts payable | 47/48 | €18,802 | €18,802 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €9,999 | €5,153 | -€4,846 | -48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,206 | €11,206 | = | 0.0% |
| Other operating charges | 640/8 | €1,148 | €0 | -€1,148 | -100.0% |
| Gross operating margin | 9900 | €25,234 | €21,778 | -€3,457 | -13.7% |
| Operating profit (loss) | 9901 | €12,880 | €10,572 | -€2,308 | -17.9% |
| Financial charges | 65/66B | €5,172 | €4,140 | -€1,032 | -19.9% |
| Recurring financial charges | 65 | €5,172 | €4,140 | -€1,032 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €7,709 | €6,432 | -€1,277 | -16.6% |
| Income taxes | 67/77 | €1,776 | €1,716 | -€59 | -3.3% |
| Profit (loss) for the period | 9904 | €5,933 | €4,715 | -€1,217 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,933 | €4,715 | -€1,217 | -20.5% |
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 6 October 2026 via checked.be.