BJORK-FRAMES: 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.
BJORK-FRAMES
Largest movements
- Receivables after one year -€36,667
no longer reported in 2024 (was €36,667)
- Receivables within one year +€14,149
up €14,149 (+28.5%), from €49,723 to €63,872
of which Trade receivables: +€34,463
- Profit (loss) carried forward -€10,785
down €10,785 (-37.5%), from €28,760 to €17,975
- Trade debts -€8,712
down €8,712 (-22.9%), from €38,018 to €29,306
- Tax, wage and social debts -€3,382
down €3,382 (-18.6%), from €18,228 to €14,846
of which Remuneration and social security: -€2,345
- Gross operating margin -€15,135
down €15,135 (-25.5%), from €59,288 to €44,153
- Staff costs +€2,190
up €2,190 (+4.4%), from €49,843 to €52,032
- Taxes +€1,532
up €1,532 (+200.7%), from €763 to €2,295
- Financial income +€1,483
new in 2024: €1,483
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,596 | €69,077 | -€22,518 | -24.6% |
| Fixed assets | 21/28 | €205 | €205 | = | 0.0% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €91,391 | €68,872 | -€22,518 | -24.6% |
| Amounts receivable after more than one year | 29 | €36,667 | - | -€36,667 | |
| Other amounts receivable | 291 | €36,667 | - | -€36,667 | |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €49,723 | €63,872 | +€14,149 | +28.5% |
| Trade receivables | 40 | €26,062 | €60,525 | +€34,463 | +132.2% |
| Other amounts receivable | 41 | €23,661 | €3,347 | -€20,314 | -85.9% |
| Total equity and liabilities | 10/49 | €91,596 | €69,077 | -€22,518 | -24.6% |
| Equity | 10/15 | €33,760 | €22,975 | -€10,785 | -31.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,760 | €17,975 | -€10,785 | -37.5% |
| Amounts payable | 17/49 | €57,835 | €46,102 | -€11,733 | -20.3% |
| Amounts payable within one year | 42/48 | €57,835 | €46,102 | -€11,733 | -20.3% |
| Financial debts | 43 | €1,589 | €1,950 | +€361 | +22.7% |
| Credit institutions | 430/8 | €1,589 | €1,950 | +€361 | +22.7% |
| Trade debts | 44 | €38,018 | €29,306 | -€8,712 | -22.9% |
| Suppliers | 440/4 | €38,018 | €29,306 | -€8,712 | -22.9% |
| Taxes, remuneration and social security | 45 | €18,228 | €14,846 | -€3,382 | -18.6% |
| Taxes | 450/3 | €9,478 | €8,441 | -€1,037 | -10.9% |
| Remuneration and social security | 454/9 | €8,751 | €6,405 | -€2,345 | -26.8% |
| Remuneration, social security and pensions | 62 | €49,843 | €52,032 | +€2,190 | +4.4% |
| Other operating charges | 640/8 | €509 | €836 | +€327 | +64.2% |
| Gross operating margin | 9900 | €59,288 | €44,153 | -€15,135 | -25.5% |
| Operating profit (loss) | 9901 | €8,936 | -€8,716 | -€17,652 | |
| Financial income | 75/76B | - | €1,483 | +€1,483 | |
| Recurring financial income | 75 | - | €1,483 | +€1,483 | |
| Financial charges | 65/66B | €687 | €1,257 | +€570 | +82.9% |
| Recurring financial charges | 65 | €687 | €1,257 | +€570 | +82.9% |
| Profit (loss) for the period before taxes | 9903 | €8,249 | -€8,490 | -€16,739 | |
| Income taxes | 67/77 | €763 | €2,295 | +€1,532 | +200.7% |
| Profit (loss) for the period | 9904 | €7,486 | -€10,785 | -€18,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,486 | -€10,785 | -€18,270 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.