BJO.NOM: 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.
BJO.NOM
Largest movements
- Cash +€25,674
up €25,674 (+19.5%), from €131,747 to €157,421
mainly Net result for the year (+€22,017) and Tax, wage and social debts (+€4,721)
- Reserves +€20,351
up €20,351 (+23.3%), from €87,356 to €107,706
- Tax, wage and social debts +€4,721
up €4,721 (+354.1%), from €1,333 to €6,054
- Gross operating margin -€7,348
down €7,348 (-15.5%), from €47,268 to €39,920
- Taxes -€1,969
down €1,969 (-14.3%), from €13,755 to €11,786
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 | €158,983 | €184,963 | +€25,980 | +16.3% |
| Fixed assets | 21/28 | €9,135 | €7,539 | -€1,596 | -17.5% |
| Tangible fixed assets | 22/27 | €9,135 | €7,539 | -€1,596 | -17.5% |
| Land and buildings | 22 | €7,769 | €7,330 | -€439 | -5.7% |
| Furniture and vehicles | 24 | €1,366 | €209 | -€1,157 | -84.7% |
| Current assets | 29/58 | €149,847 | €177,424 | +€27,576 | +18.4% |
| Amounts receivable within one year | 40/41 | €16,498 | €18,147 | +€1,649 | +10.0% |
| Trade receivables | 40 | €13,741 | €15,881 | +€2,141 | +15.6% |
| Other amounts receivable | 41 | €2,758 | €2,266 | -€492 | -17.8% |
| Cash at bank and in hand | 54/58 | €131,747 | €157,421 | +€25,674 | +19.5% |
| Deferred charges and accrued income | 490/1 | €1,602 | €1,856 | +€254 | +15.9% |
| Total equity and liabilities | 10/49 | €158,983 | €184,963 | +€25,980 | +16.3% |
| Equity | 10/15 | €93,556 | €113,906 | +€20,351 | +21.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,356 | €107,706 | +€20,351 | +23.3% |
| Distributable reserves | 133 | €87,356 | €107,706 | +€20,351 | +23.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €65,427 | €71,056 | +€5,629 | +8.6% |
| Amounts payable within one year | 42/48 | €65,418 | €71,056 | +€5,638 | +8.6% |
| Trade debts | 44 | €1,146 | €2,194 | +€1,048 | +91.5% |
| Suppliers | 440/4 | €1,146 | €2,194 | +€1,048 | +91.5% |
| Taxes, remuneration and social security | 45 | €1,333 | €6,054 | +€4,721 | +354.1% |
| Taxes | 450/3 | €1,333 | €6,054 | +€4,721 | +354.1% |
| Other amounts payable | 47/48 | €62,939 | €62,808 | -€131 | -0.2% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €1,596 | -€0 | 0.0% |
| Other operating charges | 640/8 | €671 | €705 | +€34 | +5.1% |
| Gross operating margin | 9900 | €47,268 | €39,920 | -€7,348 | -15.5% |
| Operating profit (loss) | 9901 | €45,002 | €37,620 | -€7,382 | -16.4% |
| Financial income | 75/76B | €196 | €436 | +€240 | +122.6% |
| Recurring financial income | 75 | €196 | €436 | +€240 | +122.6% |
| Financial charges | 65/66B | €4,552 | €4,253 | -€300 | -6.6% |
| Recurring financial charges | 65 | €4,552 | €4,253 | -€300 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €40,645 | €33,803 | -€6,843 | -16.8% |
| Income taxes | 67/77 | €13,755 | €11,786 | -€1,969 | -14.3% |
| Profit (loss) for the period | 9904 | €26,890 | €22,017 | -€4,873 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,890 | €22,017 | -€4,873 | -18.1% |
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 6 October 2026 via checked.be.