BJNR BELGIUM: what changed
BJNR BELGIUM
Largest movements
- Cash -€20,565
down €20,565 (-86.7%), from €23,725 to €3,161
mainly Net result for the year (-€13,531) and Trade debts (-€4,147)
- Receivables within one year +€3,023
up €3,023 (+14.1%), from €21,511 to €24,534
of which Other amounts receivable: +€3,196
- Profit (loss) carried forward -€13,531
down €13,531, from €4,041 to -€9,490
- Trade debts -€4,147
down €4,147 (-49.9%), from €8,314 to €4,167
- Gross operating margin -€32,953
down €32,953, from €19,203 to -€13,750
- Staff costs -€24,512
down €24,512 (-97.6%), from €25,117 to €605
- Financial charges +€219
up €219 (+279%), from €78 to €297
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,236 | €27,695 | -€17,541 | -38.8% |
| Current assets | 29/58 | €45,236 | €27,695 | -€17,541 | -38.8% |
| Amounts receivable within one year | 40/41 | €21,511 | €24,534 | +€3,023 | +14.1% |
| Trade receivables | 40 | €1,242 | €1,068 | -€173 | -14.0% |
| Other amounts receivable | 41 | €20,269 | €23,466 | +€3,196 | +15.8% |
| Cash at bank and in hand | 54/58 | €23,725 | €3,161 | -€20,565 | -86.7% |
| Total equity and liabilities | 10/49 | €45,236 | €27,695 | -€17,541 | -38.8% |
| Equity | 10/15 | €34,521 | €20,990 | -€13,531 | -39.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,880 | €11,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,020 | €10,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,041 | -€9,490 | -€13,531 | |
| Amounts payable | 17/49 | €10,715 | €6,705 | -€4,010 | -37.4% |
| Amounts payable within one year | 42/48 | €10,715 | €6,705 | -€4,010 | -37.4% |
| Trade debts | 44 | €8,314 | €4,167 | -€4,147 | -49.9% |
| Suppliers | 440/4 | €8,314 | €4,167 | -€4,147 | -49.9% |
| Taxes, remuneration and social security | 45 | €2,401 | €2,538 | +€137 | +5.7% |
| Taxes | 450/3 | €1,099 | €350 | -€749 | -68.2% |
| Remuneration and social security | 454/9 | €1,302 | €2,188 | +€886 | +68.1% |
| Remuneration, social security and pensions | 62 | €25,117 | €605 | -€24,512 | -97.6% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €19,203 | -€13,750 | -€32,953 | |
| Operating profit (loss) | 9901 | -€5,915 | -€14,405 | -€8,490 | -144% |
| Financial income | 75/76B | €1,273 | €1,171 | -€103 | -8.1% |
| Recurring financial income | 75 | €1,273 | €1,171 | -€103 | -8.1% |
| Financial charges | 65/66B | €78 | €297 | +€219 | +279% |
| Recurring financial charges | 65 | €78 | €297 | +€219 | +279% |
| Profit (loss) for the period before taxes | 9903 | -€4,720 | -€13,531 | -€8,811 | -187% |
| Profit (loss) for the period | 9904 | -€4,720 | -€13,531 | -€8,811 | -187% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,720 | -€13,531 | -€8,811 | -187% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.