BJP: 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.
BJP
Largest movements
- Stocks and contracts +€469,087
up €469,087 (+75.8%), from €618,647 to €1.1m
- Deferred charges and accrued income +€32,593
new in 2025: €32,593
- Debts after one year +€342,770
up €342,770 (+69.2%), from €495,000 to €837,770
- Other debts +€109,134
up €109,134 (+2,137%), from €5,107 to €114,241
- Profit (loss) carried forward +€37,124
up €37,124 (+24.7%), from €150,269 to €187,393
- Financial charges +€3,084
up €3,084 (+16.4%), from €18,847 to €21,931
- Gross operating margin +€3,056
up €3,056 (+4.3%), from €70,753 to €73,809
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 | €724,724 | €1,218,917 | +€494,194 | +68.2% |
| Fixed assets | 21/28 | €3,496 | €2,960 | -€536 | -15.3% |
| Tangible fixed assets | 22/27 | €1,496 | €960 | -€536 | -35.8% |
| Plant, machinery and equipment | 23 | €1,496 | €960 | -€536 | -35.8% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €721,227 | €1,215,958 | +€494,730 | +68.6% |
| Stocks and contracts in progress | 3 | €618,647 | €1,087,734 | +€469,087 | +75.8% |
| Stocks | 30/36 | €618,647 | €1,087,734 | +€469,087 | +75.8% |
| Amounts receivable within one year | 40/41 | €96,319 | €92,774 | -€3,545 | -3.7% |
| Trade receivables | 40 | €13,513 | €12,352 | -€1,161 | -8.6% |
| Other amounts receivable | 41 | €82,805 | €80,422 | -€2,384 | -2.9% |
| Cash at bank and in hand | 54/58 | €6,261 | €2,856 | -€3,406 | -54.4% |
| Deferred charges and accrued income | 490/1 | - | €32,593 | +€32,593 | |
| Total equity and liabilities | 10/49 | €724,724 | €1,218,917 | +€494,194 | +68.2% |
| Equity | 10/15 | €177,769 | €214,893 | +€37,124 | +20.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €150,269 | €187,393 | +€37,124 | +24.7% |
| Amounts payable | 17/49 | €546,954 | €1,004,024 | +€457,070 | +83.6% |
| Amounts payable after more than one year | 17 | €495,000 | €837,770 | +€342,770 | +69.2% |
| Financial debts | 170/4 | €495,000 | €837,770 | +€342,770 | +69.2% |
| Amounts payable within one year | 42/48 | €51,954 | €166,254 | +€114,300 | +220% |
| Trade debts | 44 | €30,900 | €36,399 | +€5,499 | +17.8% |
| Suppliers | 440/4 | €30,900 | €36,399 | +€5,499 | +17.8% |
| Taxes, remuneration and social security | 45 | €15,947 | €15,614 | -€333 | -2.1% |
| Taxes | 450/3 | €15,947 | €15,614 | -€333 | -2.1% |
| Other amounts payable | 47/48 | €5,107 | €114,241 | +€109,134 | +2,137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113 | €536 | +€424 | +375% |
| Other operating charges | 640/8 | €1,985 | €2,285 | +€300 | +15.1% |
| Gross operating margin | 9900 | €70,753 | €73,809 | +€3,056 | +4.3% |
| Operating profit (loss) | 9901 | €68,655 | €70,987 | +€2,333 | +3.4% |
| Financial income | 75/76B | €1,673 | €1,616 | -€57 | -3.4% |
| Recurring financial income | 75 | €1,673 | €1,616 | -€57 | -3.4% |
| Financial charges | 65/66B | €18,847 | €21,931 | +€3,084 | +16.4% |
| Recurring financial charges | 65 | €18,847 | €21,931 | +€3,084 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €51,480 | €50,672 | -€808 | -1.6% |
| Income taxes | 67/77 | €13,595 | €13,548 | -€48 | -0.4% |
| Profit (loss) for the period | 9904 | €37,884 | €37,124 | -€760 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,884 | €37,124 | -€760 | -2.0% |
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 21 October 2026 via checked.be.