BJOBARO: 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.
BJOBARO
Largest movements
- Receivables within one year -€38,357
down €38,357 (-60.8%), from €63,093 to €24,737
of which Other amounts receivable: -€35,857
- Tangible fixed assets -€26,835
down €26,835 (-80.5%), from €33,326 to €6,491
of which Leasing and similar rights: -€19,913
- Deferred charges and accrued income -€12,333
down €12,333 (-81.4%), from €15,157 to €2,824
- Stocks and contracts -€1,419
down €1,419 (-7.3%), from €19,502 to €18,082
- Other debts -€49,045
down €49,045 (-70.6%), from €69,473 to €20,427
- Debts after one year -€16,035
down €16,035 (-100%), from €16,035 to €0
- Current portion of long-term debt -€8,811
down €8,811 (-100%), from €8,811 to €0
- Trade debts -€3,903
down €3,903 (-63.9%), from €6,111 to €2,209
- Gross operating margin -€41,552
down €41,552 (-50.0%), from €83,135 to €41,583
- Taxes -€8,315
down €8,315 (-60.4%), from €13,775 to €5,460
- Financial income +€2,074
up €2,074 (+27,474%), from €8 to €2,082
- Depreciation -€1,810
down €1,810 (-20.7%), from €8,732 to €6,922
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 | €134,856 | €57,026 | -€77,830 | -57.7% |
| Fixed assets | 21/28 | €33,326 | €6,491 | -€26,835 | -80.5% |
| Tangible fixed assets | 22/27 | €33,326 | €6,491 | -€26,835 | -80.5% |
| Plant, machinery and equipment | 23 | €1,926 | €1,382 | -€544 | -28.2% |
| Furniture and vehicles | 24 | €9,164 | €3,035 | -€6,129 | -66.9% |
| Leasing and similar rights | 25 | €19,913 | €0 | -€19,913 | -100% |
| Other tangible fixed assets | 26 | €2,323 | €2,074 | -€249 | -10.7% |
| Current assets | 29/58 | €101,530 | €50,535 | -€50,995 | -50.2% |
| Stocks and contracts in progress | 3 | €19,502 | €18,082 | -€1,419 | -7.3% |
| Stocks | 30/36 | €19,502 | €18,082 | -€1,419 | -7.3% |
| Amounts receivable within one year | 40/41 | €63,093 | €24,737 | -€38,357 | -60.8% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts receivable | 41 | €60,593 | €24,737 | -€35,857 | -59.2% |
| Cash at bank and in hand | 54/58 | €3,778 | €4,892 | +€1,114 | +29.5% |
| Deferred charges and accrued income | 490/1 | €15,157 | €2,824 | -€12,333 | -81.4% |
| Total equity and liabilities | 10/49 | €134,856 | €57,026 | -€77,830 | -57.7% |
| Equity | 10/15 | €24,189 | €24,189 | = | 0.0% |
| Reserves | 13 | €24,189 | €24,189 | = | 0.0% |
| Distributable reserves | 133 | €24,189 | €24,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,667 | €32,836 | -€77,830 | -70.3% |
| Amounts payable after more than one year | 17 | €16,035 | €0 | -€16,035 | -100% |
| Financial debts | 170/4 | €16,035 | €0 | -€16,035 | -100% |
| Amounts payable within one year | 42/48 | €94,632 | €32,836 | -€61,795 | -65.3% |
| Current portion of amounts payable after more than one year | 42 | €8,811 | €0 | -€8,811 | -100% |
| Financial debts | 43 | €3,164 | €3,175 | +€11 | +0.3% |
| Credit institutions | 430/8 | €3,164 | €3,175 | +€11 | +0.3% |
| Trade debts | 44 | €6,111 | €2,209 | -€3,903 | -63.9% |
| Suppliers | 440/4 | €6,111 | €2,209 | -€3,903 | -63.9% |
| Taxes, remuneration and social security | 45 | €7,072 | €7,025 | -€47 | -0.7% |
| Taxes | 450/3 | €7,072 | €7,025 | -€47 | -0.7% |
| Other amounts payable | 47/48 | €69,473 | €20,427 | -€49,045 | -70.6% |
| Non-recurring operating income | 76A | €19,336 | €0 | -€19,336 | -100% |
| Remuneration, social security and pensions | 62 | €42 | €0 | -€42 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,732 | €6,922 | -€1,810 | -20.7% |
| Other operating charges | 640/8 | €1,470 | €1,555 | +€85 | +5.8% |
| Non-recurring operating charges | 66A | - | €3,178 | +€3,178 | |
| Gross operating margin | 9900 | €83,135 | €41,583 | -€41,552 | -50.0% |
| Operating profit (loss) | 9901 | €72,891 | €29,928 | -€42,963 | -58.9% |
| Financial income | 75/76B | €8 | €2,082 | +€2,074 | +27,474% |
| Recurring financial income | 75 | €8 | €2,082 | +€2,074 | +27,474% |
| Financial charges | 65/66B | €5,762 | €6,122 | +€360 | +6.3% |
| Recurring financial charges | 65 | €5,762 | €6,122 | +€360 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €67,136 | €25,887 | -€41,249 | -61.4% |
| Income taxes | 67/77 | €13,775 | €5,460 | -€8,315 | -60.4% |
| Profit (loss) for the period | 9904 | €53,361 | €20,427 | -€32,934 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,361 | €20,427 | -€32,934 | -61.7% |
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 14 October 2026 via checked.be.