BJH Management: 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 Management
Largest movements
- Receivables within one year -€51,224
down €51,224 (-86.9%), from €58,951 to €7,727
of which Trade receivables: -€51,224
- Tangible fixed assets -€14,724
down €14,724 (-8.1%), from €182,184 to €167,460
of which Furniture and vehicles: -€9,302
- Cash +€12,457
up €12,457 (+24.2%), from €51,505 to €63,962
mainly Receivables within one year (+€51,224) and Depreciation (+€14,724)
- Deferred charges and accrued income -€4,390
down €4,390 (-72.4%), from €6,065 to €1,675
- Other debts -€32,209
down €32,209 (-20.0%), from €161,335 to €129,126
- Debts after one year -€14,018
down €14,018 (-18.3%), from €76,453 to €62,435
- Tax, wage and social debts -€11,259
down €11,259 (-45.5%), from €24,767 to €13,508
of which Remuneration and social security: -€7,519
- Financial charges +€50,974
up €50,974 (+3432.4%), from €1,485 to €52,459
- Gross operating margin -€40,629
down €40,629 (-31.4%), from €129,326 to €88,697
- Staff costs -€34,852
down €34,852 (-65.1%), from €53,542 to €18,690
- Taxes -€10,549
down €10,549 (-70.9%), from €14,876 to €4,326
- Depreciation +€4,790
up €4,790 (+48.2%), from €9,934 to €14,724
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 | €298,704 | €240,823 | -€57,881 | -19.4% |
| Fixed assets | 21/28 | €182,184 | €167,460 | -€14,724 | -8.1% |
| Tangible fixed assets | 22/27 | €182,184 | €167,460 | -€14,724 | -8.1% |
| Land and buildings | 22 | €145,940 | €141,485 | -€4,455 | -3.1% |
| Furniture and vehicles | 24 | €30,625 | €21,323 | -€9,302 | -30.4% |
| Other tangible fixed assets | 26 | €5,619 | €4,652 | -€967 | -17.2% |
| Current assets | 29/58 | €116,520 | €73,363 | -€43,157 | -37.0% |
| Amounts receivable within one year | 40/41 | €58,951 | €7,727 | -€51,224 | -86.9% |
| Trade receivables | 40 | €52,700 | €1,476 | -€51,224 | -97.2% |
| Other amounts receivable | 41 | €6,251 | €6,250 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €51,505 | €63,962 | +€12,457 | +24.2% |
| Deferred charges and accrued income | 490/1 | €6,065 | €1,675 | -€4,390 | -72.4% |
| Total equity and liabilities | 10/49 | €298,704 | €240,823 | -€57,881 | -19.4% |
| Equity | 10/15 | €20,460 | €21,653 | +€1,193 | +5.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,193 | +€1,193 | |
| Amounts payable | 17/49 | €278,244 | €219,170 | -€59,074 | -21.2% |
| Amounts payable after more than one year | 17 | €76,453 | €62,435 | -€14,018 | -18.3% |
| Financial debts | 170/4 | €76,453 | €62,435 | -€14,018 | -18.3% |
| Amounts payable within one year | 42/48 | €201,791 | €156,735 | -€45,056 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €13,875 | €14,018 | +€143 | +1.0% |
| Trade debts | 44 | €1,814 | €83 | -€1,731 | -95.4% |
| Suppliers | 440/4 | €1,814 | €83 | -€1,731 | -95.4% |
| Taxes, remuneration and social security | 45 | €24,767 | €13,508 | -€11,259 | -45.5% |
| Taxes | 450/3 | €14,410 | €10,670 | -€3,740 | -26.0% |
| Remuneration and social security | 454/9 | €10,357 | €2,838 | -€7,519 | -72.6% |
| Other amounts payable | 47/48 | €161,335 | €129,126 | -€32,209 | -20.0% |
| Remuneration, social security and pensions | 62 | €53,542 | €18,690 | -€34,852 | -65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,934 | €14,724 | +€4,790 | +48.2% |
| Other operating charges | 640/8 | €991 | €1,095 | +€104 | +10.5% |
| Gross operating margin | 9900 | €129,326 | €88,697 | -€40,629 | -31.4% |
| Operating profit (loss) | 9901 | €64,859 | €54,187 | -€10,671 | -16.5% |
| Financial income | 75/76B | €18 | €3,791 | +€3,774 | +21259.3% |
| Recurring financial income | 75 | €18 | €3,791 | +€3,774 | +21259.3% |
| Financial charges | 65/66B | €1,485 | €52,459 | +€50,974 | +3432.4% |
| Recurring financial charges | 65 | €1,485 | €52,459 | +€50,974 | +3432.4% |
| Profit (loss) for the period before taxes | 9903 | €63,391 | €5,520 | -€57,872 | -91.3% |
| Income taxes | 67/77 | €14,876 | €4,326 | -€10,549 | -70.9% |
| Profit (loss) for the period | 9904 | €48,516 | €1,193 | -€47,322 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,516 | €1,193 | -€47,322 | -97.5% |
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 8 October 2026 via checked.be.