BJIÈN: 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.
BJIÈN
Largest movements
- Cash -€18,776
down €18,776 (-38.9%), from €48,324 to €29,547
mainly Contributions, distributions and other (-€10,000) and Receivables within one year (-€8,128)
- Receivables within one year +€8,128
up €8,128 (+30.8%), from €26,429 to €34,557
of which Other amounts receivable: +€4,939
- Stocks and contracts +€4,817
up €4,817 (+135%), from €3,577 to €8,394
- Tangible fixed assets +€2,434
up €2,434 (+65.3%), from €3,728 to €6,162
of which Other tangible fixed assets: +€3,198
- Tax, wage and social debts -€3,196
down €3,196 (-27.6%), from €11,582 to €8,386
of which Taxes: -€3,386
- Reserves -€2,362
down €2,362 (-5.5%), from €43,191 to €40,829
- Other debts +€1,429
up €1,429 (+9.5%), from €15,117 to €16,547
- Staff costs +€20,903
new in 2025: €20,903
- Taxes -€5,853
down €5,853 (-95.6%), from €6,120 to €267
- Gross operating margin +€2,700
up €2,700 (+9.1%), from €29,705 to €32,405
- Depreciation +€1,349
up €1,349 (+176%), from €766 to €2,115
- Financial charges +€501
up €501 (+98.5%), from €509 to €1,010
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 | €85,833 | €82,378 | -€3,455 | -4.0% |
| Fixed assets | 21/28 | €3,728 | €6,162 | +€2,434 | +65.3% |
| Tangible fixed assets | 22/27 | €3,728 | €6,162 | +€2,434 | +65.3% |
| Furniture and vehicles | 24 | €3,728 | €2,965 | -€764 | -20.5% |
| Other tangible fixed assets | 26 | - | €3,198 | +€3,198 | |
| Current assets | 29/58 | €82,105 | €76,216 | -€5,889 | -7.2% |
| Stocks and contracts in progress | 3 | €3,577 | €8,394 | +€4,817 | +135% |
| Stocks | 30/36 | €3,577 | €8,394 | +€4,817 | +135% |
| Amounts receivable within one year | 40/41 | €26,429 | €34,557 | +€8,128 | +30.8% |
| Trade receivables | 40 | €26,429 | €29,618 | +€3,190 | +12.1% |
| Other amounts receivable | 41 | - | €4,939 | +€4,939 | |
| Cash at bank and in hand | 54/58 | €48,324 | €29,547 | -€18,776 | -38.9% |
| Deferred charges and accrued income | 490/1 | €3,776 | €3,718 | -€58 | -1.5% |
| Total equity and liabilities | 10/49 | €85,833 | €82,378 | -€3,455 | -4.0% |
| Equity | 10/15 | €53,191 | €50,829 | -€2,362 | -4.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,191 | €40,829 | -€2,362 | -5.5% |
| Distributable reserves | 133 | €43,191 | €40,829 | -€2,362 | -5.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,642 | €31,549 | -€1,093 | -3.3% |
| Amounts payable within one year | 42/48 | €32,642 | €31,549 | -€1,093 | -3.3% |
| Trade debts | 44 | €5,943 | €6,616 | +€673 | +11.3% |
| Suppliers | 440/4 | €5,943 | €6,616 | +€673 | +11.3% |
| Taxes, remuneration and social security | 45 | €11,582 | €8,386 | -€3,196 | -27.6% |
| Taxes | 450/3 | €11,582 | €8,196 | -€3,386 | -29.2% |
| Remuneration and social security | 454/9 | - | €191 | +€191 | |
| Other amounts payable | 47/48 | €15,117 | €16,547 | +€1,429 | +9.5% |
| Remuneration, social security and pensions | 62 | - | €20,903 | +€20,903 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €2,115 | +€1,349 | +176% |
| Other operating charges | 640/8 | €1,030 | €544 | -€486 | -47.2% |
| Gross operating margin | 9900 | €29,705 | €32,405 | +€2,700 | +9.1% |
| Operating profit (loss) | 9901 | €27,909 | €8,844 | -€19,065 | -68.3% |
| Financial income | 75/76B | - | €71 | +€71 | |
| Recurring financial income | 75 | - | €71 | +€71 | |
| Financial charges | 65/66B | €509 | €1,010 | +€501 | +98.5% |
| Recurring financial charges | 65 | €509 | €1,010 | +€501 | +98.5% |
| Profit (loss) for the period before taxes | 9903 | €27,400 | €7,905 | -€19,495 | -71.1% |
| Income taxes | 67/77 | €6,120 | €267 | -€5,853 | -95.6% |
| Profit (loss) for the period | 9904 | €21,281 | €7,638 | -€13,643 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,281 | €7,638 | -€13,643 | -64.1% |
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 15 October 2026 via checked.be.