BJM METAL: 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.
BJM METAL
Largest movements
- Cash -€498
down €498 (-59.4%), from €838 to €340
mainly Net result for the year (-€498)
- Profit (loss) carried forward -€498
down €498 (-32.6%), from -€1,526 to -€2,024
- Other operating charges +€387
new in 2025: €387
- Financial charges +€23
up €23 (+100%), from €23 to €45
- Gross operating margin +€6
up €6 (+9.0%), from -€72 to -€66
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 | €1,495 | €997 | -€498 | -33.3% |
| Current assets | 29/58 | €1,495 | €997 | -€498 | -33.3% |
| Amounts receivable within one year | 40/41 | €657 | €657 | = | 0.0% |
| Other amounts receivable | 41 | €657 | €657 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €838 | €340 | -€498 | -59.4% |
| Total equity and liabilities | 10/49 | €1,495 | €997 | -€498 | -33.3% |
| Equity | 10/15 | €1,474 | €976 | -€498 | -33.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,526 | -€2,024 | -€498 | -32.6% |
| Amounts payable | 17/49 | €22 | €22 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22 | €22 | = | 0.0% |
| Trade debts | 44 | €22 | €22 | = | 0.0% |
| Suppliers | 440/4 | €22 | €22 | = | 0.0% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€72 | -€66 | +€6 | +9.0% |
| Operating profit (loss) | 9901 | -€72 | -€453 | -€381 | -528% |
| Financial charges | 65/66B | €23 | €45 | +€23 | +100% |
| Recurring financial charges | 65 | €23 | €45 | +€23 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€95 | -€498 | -€403 | -426% |
| Profit (loss) for the period | 9904 | -€95 | -€498 | -€403 | -426% |
| Profit (loss) for the period to be appropriated | 9905 | -€95 | -€498 | -€403 | -426% |
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 22 October 2026 via checked.be.