BJJM CONSULT: 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.
BJJM CONSULT
Largest movements
- Receivables within one year +€9,282
up €9,282 (+213%), from €4,361 to €13,643
of which Trade receivables: +€9,475
- Cash -€1,787
down €1,787 (-2.4%), from €75,570 to €73,783
mainly Receivables within one year (-€9,282) and Contributions, distributions and other (-€833)
- Other debts +€4,184
up €4,184 (+32.2%), from €13,014 to €17,198
- Reserves +€3,150
up €3,150 (+14.9%), from €21,090 to €24,240
- Trade debts +€886
up €886 (+520%), from €171 to €1,057
- Gross operating margin -€7,299
down €7,299 (-50.7%), from €14,386 to €7,086
- Financial charges -€3,145
down €3,145 (-83.7%), from €3,756 to €612
of which Financial charges: -€1,856
- Taxes +€399
up €399 (+18.3%), from €2,180 to €2,579
- Depreciation +€163
up €163 (+63.9%), from €255 to €418
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 | €81,619 | €88,509 | +€6,890 | +8.4% |
| Fixed assets | 21/28 | €891 | €473 | -€418 | -46.9% |
| Tangible fixed assets | 22/27 | €891 | €473 | -€418 | -46.9% |
| Furniture and vehicles | 24 | €891 | €473 | -€418 | -46.9% |
| Current assets | 29/58 | €80,729 | €88,036 | +€7,307 | +9.1% |
| Amounts receivable within one year | 40/41 | €4,361 | €13,643 | +€9,282 | +213% |
| Trade receivables | 40 | €4,168 | €13,643 | +€9,475 | +227% |
| Other amounts receivable | 41 | €193 | - | -€193 | |
| Cash at bank and in hand | 54/58 | €75,570 | €73,783 | -€1,787 | -2.4% |
| Deferred charges and accrued income | 490/1 | €798 | €610 | -€187 | -23.5% |
| Total equity and liabilities | 10/49 | €81,619 | €88,509 | +€6,890 | +8.4% |
| Equity | 10/15 | €64,912 | €67,264 | +€2,351 | +3.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €21,090 | €24,240 | +€3,150 | +14.9% |
| Distributable reserves | 133 | €21,090 | €24,240 | +€3,150 | +14.9% |
| Profit (loss) carried forward | 14 | €31,422 | €30,624 | -€799 | -2.5% |
| Amounts payable | 17/49 | €16,707 | €21,245 | +€4,538 | +27.2% |
| Amounts payable within one year | 42/48 | €16,707 | €21,245 | +€4,538 | +27.2% |
| Trade debts | 44 | €171 | €1,057 | +€886 | +520% |
| Suppliers | 440/4 | €171 | €1,057 | +€886 | +520% |
| Taxes, remuneration and social security | 45 | €3,523 | €2,991 | -€532 | -15.1% |
| Taxes | 450/3 | €3,523 | €2,991 | -€532 | -15.1% |
| Other amounts payable | 47/48 | €13,014 | €17,198 | +€4,184 | +32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €255 | €418 | +€163 | +63.9% |
| Other operating charges | 640/8 | €283 | €293 | +€10 | +3.7% |
| Gross operating margin | 9900 | €14,386 | €7,086 | -€7,299 | -50.7% |
| Operating profit (loss) | 9901 | €13,848 | €6,375 | -€7,473 | -54.0% |
| Financial charges | 65/66B | €3,756 | €612 | -€3,145 | -83.7% |
| Recurring financial charges | 65 | €2,467 | €612 | -€1,856 | -75.2% |
| Non-recurring financial charges | 66B | €1,289 | - | -€1,289 | |
| Profit (loss) for the period before taxes | 9903 | €10,092 | €5,764 | -€4,328 | -42.9% |
| Income taxes | 67/77 | €2,180 | €2,579 | +€399 | +18.3% |
| Profit (loss) for the period | 9904 | €7,912 | €3,184 | -€4,727 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,912 | €3,184 | -€4,727 | -59.8% |
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 24 October 2026 via checked.be.