BJOND: 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.
BJOND
Largest movements
- Cash -€38,330
down €38,330 (-81.8%), from €46,844 to €8,514
mainly Advances received (-€19,864) and Receivables within one year (-€15,664)
- Receivables within one year +€15,664
up €15,664 (+44.0%), from €35,584 to €51,248
of which Trade receivables: +€14,508
- Tangible fixed assets -€2,147
down €2,147 (-10.2%), from €21,102 to €18,955
of which Plant, machinery and equipment: -€1,518
- Deferred charges and accrued income +€1,410
up €1,410 (+126.6%), from €1,114 to €2,524
- Advances received -€19,864
no longer reported in 2025 (was €19,864)
- Trade debts -€3,450
down €3,450 (-72.9%), from €4,735 to €1,285
- Gross operating margin -€48,577
down €48,577 (-85.1%), from €57,055 to €8,478
- Financial income -€4,893
down €4,893 (-71.8%), from €6,816 to €1,922
of which Non-recurring financial income: -€5,181
- Taxes -€2,543
down €2,543 (-70.9%), from €3,584 to €1,042
- Depreciation +€1,246
up €1,246 (+24.9%), from €4,996 to €6,242
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 | €104,645 | €81,242 | -€23,403 | -22.4% |
| Fixed assets | 21/28 | €21,102 | €18,955 | -€2,147 | -10.2% |
| Tangible fixed assets | 22/27 | €21,102 | €18,955 | -€2,147 | -10.2% |
| Land and buildings | 22 | €7,611 | €6,273 | -€1,338 | -17.6% |
| Plant, machinery and equipment | 23 | €3,340 | €1,822 | -€1,518 | -45.4% |
| Furniture and vehicles | 24 | €10,152 | €10,861 | +€709 | +7.0% |
| Current assets | 29/58 | €83,542 | €62,286 | -€21,256 | -25.4% |
| Amounts receivable within one year | 40/41 | €35,584 | €51,248 | +€15,664 | +44.0% |
| Trade receivables | 40 | €400 | €14,908 | +€14,508 | +3627.0% |
| Other amounts receivable | 41 | €35,184 | €36,340 | +€1,156 | +3.3% |
| Cash at bank and in hand | 54/58 | €46,844 | €8,514 | -€38,330 | -81.8% |
| Deferred charges and accrued income | 490/1 | €1,114 | €2,524 | +€1,410 | +126.6% |
| Total equity and liabilities | 10/49 | €104,645 | €81,242 | -€23,403 | -22.4% |
| Equity | 10/15 | €75,724 | €75,467 | -€256 | -0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €63,324 | €63,324 | = | 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 | €61,464 | €61,464 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€256 | -€256 | |
| Amounts payable | 17/49 | €28,921 | €5,774 | -€23,147 | -80.0% |
| Amounts payable within one year | 42/48 | €28,921 | €4,869 | -€24,052 | -83.2% |
| Trade debts | 44 | €4,735 | €1,285 | -€3,450 | -72.9% |
| Suppliers | 440/4 | €4,735 | €1,285 | -€3,450 | -72.9% |
| Advances received on contracts in progress | 46 | €19,864 | - | -€19,864 | |
| Taxes, remuneration and social security | 45 | €4,322 | €3,584 | -€738 | -17.1% |
| Taxes | 450/3 | €4,322 | €3,584 | -€738 | -17.1% |
| Accrued charges and deferred income | 492/3 | - | €905 | +€905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,996 | €6,242 | +€1,246 | +24.9% |
| Gross operating margin | 9900 | €57,055 | €8,478 | -€48,577 | -85.1% |
| Operating profit (loss) | 9901 | €52,059 | €2,236 | -€49,823 | -95.7% |
| Financial income | 75/76B | €6,816 | €1,922 | -€4,893 | -71.8% |
| Recurring financial income | 75 | €1,635 | €1,922 | +€288 | +17.6% |
| Non-recurring financial income | 76B | €5,181 | - | -€5,181 | |
| Financial charges | 65/66B | €3,703 | €3,373 | -€330 | -8.9% |
| Recurring financial charges | 65 | €3,703 | €3,373 | -€330 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €55,172 | €785 | -€54,386 | -98.6% |
| Income taxes | 67/77 | €3,584 | €1,042 | -€2,543 | -70.9% |
| Profit (loss) for the period | 9904 | €51,588 | -€256 | -€51,844 | |
| Profit (loss) for the period to be appropriated | 9905 | €51,588 | -€256 | -€51,844 |
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 5 October 2026 via checked.be.