BJORNI: 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.
BJORNI
Largest movements
- Receivables after one year +€25,000
new in 2024: €25,000
- Tangible fixed assets +€6,652
new in 2024: €6,652
- Cash +€4,941
up €4,941 (+943.6%), from €524 to €5,465
mainly Net result for the year (+€22,415) and Tax, wage and social debts (+€12,526)
- Stocks and contracts +€3,329
new in 2024: €3,329
- Deferred charges and accrued income +€649
new in 2024: €649
- Profit (loss) carried forward +€22,415
up €22,415, from -€17,426 to €4,990
- Tax, wage and social debts +€12,526
up €12,526 (+709.9%), from €1,764 to €14,291
- Other debts +€3,150
up €3,150 (+59.0%), from €5,337 to €8,487
- Trade debts +€2,480
up €2,480 (+51.1%), from €4,848 to €7,328
- Gross operating margin +€47,575
up €47,575, from -€11,147 to €36,428
- Other operating charges +€6,181
up €6,181 (+102.1%), from €6,056 to €12,236
- Depreciation +€1,348
new in 2024: €1,348
- Financial charges +€855
up €855 (+383.6%), from €223 to €1,078
- Financial income +€649
new in 2024: €649
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €524 | €41,095 | +€40,571 | +7747.9% |
| Fixed assets | 21/28 | - | €6,652 | +€6,652 | |
| Tangible fixed assets | 22/27 | - | €6,652 | +€6,652 | |
| Furniture and vehicles | 24 | - | €6,652 | +€6,652 | |
| Current assets | 29/58 | €524 | €34,443 | +€33,919 | +6477.6% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Stocks and contracts in progress | 3 | - | €3,329 | +€3,329 | |
| Stocks | 30/36 | - | €3,329 | +€3,329 | |
| Cash at bank and in hand | 54/58 | €524 | €5,465 | +€4,941 | +943.6% |
| Deferred charges and accrued income | 490/1 | - | €649 | +€649 | |
| Total equity and liabilities | 10/49 | €524 | €41,095 | +€40,571 | +7747.9% |
| Equity | 10/15 | -€11,426 | €10,990 | +€22,415 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,426 | €4,990 | +€22,415 | |
| Amounts payable | 17/49 | €11,949 | €30,105 | +€18,156 | +151.9% |
| Amounts payable within one year | 42/48 | €11,949 | €30,105 | +€18,156 | +151.9% |
| Trade debts | 44 | €4,848 | €7,328 | +€2,480 | +51.1% |
| Suppliers | 440/4 | €4,848 | €7,328 | +€2,480 | +51.1% |
| Taxes, remuneration and social security | 45 | €1,764 | €14,291 | +€12,526 | +709.9% |
| Taxes | 450/3 | €1,764 | €14,291 | +€12,526 | +709.9% |
| Other amounts payable | 47/48 | €5,337 | €8,487 | +€3,150 | +59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,348 | +€1,348 | |
| Other operating charges | 640/8 | €6,056 | €12,236 | +€6,181 | +102.1% |
| Gross operating margin | 9900 | -€11,147 | €36,428 | +€47,575 | |
| Operating profit (loss) | 9901 | -€17,203 | €22,844 | +€40,047 | |
| Financial income | 75/76B | - | €649 | +€649 | |
| Recurring financial income | 75 | - | €649 | +€649 | |
| Financial charges | 65/66B | €223 | €1,078 | +€855 | +383.6% |
| Recurring financial charges | 65 | €223 | €1,078 | +€855 | +383.6% |
| Profit (loss) for the period before taxes | 9903 | -€17,426 | €22,415 | +€39,841 | |
| Profit (loss) for the period | 9904 | -€17,426 | €22,415 | +€39,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,426 | €22,415 | +€39,841 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.