BJOCALIE: 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.
BJOCALIE
Largest movements
- Tangible fixed assets -€17,783
down €17,783 (-52.2%), from €34,092 to €16,309
- Receivables within one year +€1,412
up €1,412 (+189%), from €748 to €2,160
- Deferred charges and accrued income -€1,067
down €1,067 (-66.6%), from €1,601 to €534
- Stocks and contracts -€1,012
no longer reported in 2025 (was €1,012)
- Cash -€677
down €677 (-6.0%), from €11,207 to €10,530
mainly Net result for the year (-€9,761) and Current portion of long-term debt (-€4,495)
- Profit (loss) carried forward -€6,326
new in 2025: -€6,326
- Current portion of long-term debt -€4,495
no longer reported in 2025 (was €4,495)
- Reserves -€3,434
down €3,434 (-33.0%), from €10,417 to €6,983
of which Non-distributable reserves: -€1,860
- Trade debts -€2,947
down €2,947 (-89.1%), from €3,309 to €362
- Other debts -€1,027
no longer reported in 2025 (was €1,027)
- Gross operating margin -€5,451
down €5,451 (-44.6%), from €12,212 to €6,761
- Depreciation -€4,165
down €4,165 (-26.1%), from €15,926 to €11,762
- Other operating charges -€1,234
down €1,234 (-51.3%), from €2,405 to €1,171
- Financial charges -€753
down €753 (-41.4%), from €1,821 to €1,068
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 | €48,660 | €29,533 | -€19,127 | -39.3% |
| Fixed assets | 21/28 | €34,092 | €16,309 | -€17,783 | -52.2% |
| Tangible fixed assets | 22/27 | €34,092 | €16,309 | -€17,783 | -52.2% |
| Land and buildings | 22 | €3,854 | €2,004 | -€1,850 | -48.0% |
| Plant, machinery and equipment | 23 | €7,753 | €665 | -€7,087 | -91.4% |
| Furniture and vehicles | 24 | €1,732 | €866 | -€866 | -50.0% |
| Leasing and similar rights | 25 | €13,513 | €9,009 | -€4,504 | -33.3% |
| Other tangible fixed assets | 26 | €7,240 | €3,765 | -€3,475 | -48.0% |
| Current assets | 29/58 | €14,568 | €13,224 | -€1,344 | -9.2% |
| Stocks and contracts in progress | 3 | €1,012 | - | -€1,012 | |
| Stocks | 30/36 | €1,012 | - | -€1,012 | |
| Amounts receivable within one year | 40/41 | €748 | €2,160 | +€1,412 | +189% |
| Other amounts receivable | 41 | €748 | €2,160 | +€1,412 | +189% |
| Cash at bank and in hand | 54/58 | €11,207 | €10,530 | -€677 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,601 | €534 | -€1,067 | -66.6% |
| Total equity and liabilities | 10/49 | €48,660 | €29,533 | -€19,127 | -39.3% |
| Equity | 10/15 | €29,017 | €19,257 | -€9,761 | -33.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,417 | €6,983 | -€3,434 | -33.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €8,557 | €6,983 | -€1,574 | -18.4% |
| Profit (loss) carried forward | 14 | - | -€6,326 | -€6,326 | |
| Amounts payable | 17/49 | €19,642 | €10,276 | -€9,366 | -47.7% |
| Amounts payable after more than one year | 17 | €9,646 | €9,646 | = | 0.0% |
| Financial debts | 170/4 | €9,646 | €9,646 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,841 | €630 | -€9,211 | -93.6% |
| Current portion of amounts payable after more than one year | 42 | €4,495 | - | -€4,495 | |
| Trade debts | 44 | €3,309 | €362 | -€2,947 | -89.1% |
| Suppliers | 440/4 | €3,309 | €362 | -€2,947 | -89.1% |
| Taxes, remuneration and social security | 45 | €1,011 | €268 | -€743 | -73.5% |
| Taxes | 450/3 | €311 | €268 | -€43 | -13.7% |
| Remuneration and social security | 454/9 | €700 | - | -€700 | |
| Other amounts payable | 47/48 | €1,027 | - | -€1,027 | |
| Accrued charges and deferred income | 492/3 | €155 | - | -€155 | |
| Non-recurring operating income | 76A | - | €8,800 | +€8,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,926 | €11,762 | -€4,165 | -26.1% |
| Other operating charges | 640/8 | €2,405 | €1,171 | -€1,234 | -51.3% |
| Non-recurring operating charges | 66A | - | €2,268 | +€2,268 | |
| Gross operating margin | 9900 | €12,212 | €6,761 | -€5,451 | -44.6% |
| Operating profit (loss) | 9901 | -€6,119 | -€8,439 | -€2,320 | -37.9% |
| Financial income | 75/76B | €20 | €6 | -€14 | -69.1% |
| Recurring financial income | 75 | €20 | €6 | -€14 | -69.1% |
| Financial charges | 65/66B | €1,821 | €1,068 | -€753 | -41.4% |
| Recurring financial charges | 65 | €1,821 | €1,068 | -€753 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,920 | -€9,501 | -€1,581 | -20.0% |
| Income taxes | 67/77 | €311 | €260 | -€51 | -16.4% |
| Profit (loss) for the period | 9904 | -€8,231 | -€9,761 | -€1,530 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,231 | -€9,761 | -€1,530 | -18.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.