BJP-Groep: 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-Groep
Largest movements
- Cash -€160,149
down €160,149 (-50.7%), from €316,176 to €156,027
mainly Current investments (-€150,586) and Debts after one year (-€64,623)
- Current investments +€150,586
up €150,586 (+151%), from €100,000 to €250,586
- Tangible fixed assets -€95,238
down €95,238 (-7.5%), from €1.3m to €1.2m
of which Land and buildings: -€48,261
- Receivables within one year -€34,670
down €34,670 (-22.6%), from €153,264 to €118,594
of which Trade receivables: -€42,292
- Debts after one year -€64,623
down €64,623 (-7.2%), from €898,050 to €833,426
- Reserves -€34,318
down €34,318 (-5.2%), from €665,519 to €631,202
of which Tax-exempt reserves: -€24,223
- Trade debts -€22,913
down €22,913 (-36.7%), from €62,494 to €39,581
- Gross operating margin +€48,104
up €48,104 (+27.3%), from €176,073 to €224,177
- Staff costs +€45,106
up €45,106 (+44.6%), from €101,110 to €146,216
- Write-downs +€5,797
new in 2025: €5,797
- Financial income +€3,966
up €3,966 (+546%), from €726 to €4,692
- Depreciation -€3,052
down €3,052 (-3.1%), from €98,929 to €95,877
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 | €1,891,578 | €1,758,075 | -€133,503 | -7.1% |
| Fixed assets | 21/28 | €1,267,944 | €1,172,707 | -€95,238 | -7.5% |
| Tangible fixed assets | 22/27 | €1,267,944 | €1,172,707 | -€95,238 | -7.5% |
| Land and buildings | 22 | €1,063,215 | €1,014,954 | -€48,261 | -4.5% |
| Plant, machinery and equipment | 23 | €159,842 | €127,649 | -€32,193 | -20.1% |
| Furniture and vehicles | 24 | €44,425 | €30,103 | -€14,322 | -32.2% |
| Leasing and similar rights | 25 | €462 | - | -€462 | |
| Current assets | 29/58 | €623,634 | €585,368 | -€38,266 | -6.1% |
| Stocks and contracts in progress | 3 | €49,129 | €54,378 | +€5,249 | +10.7% |
| Stocks | 30/36 | €49,129 | €54,378 | +€5,249 | +10.7% |
| Amounts receivable within one year | 40/41 | €153,264 | €118,594 | -€34,670 | -22.6% |
| Trade receivables | 40 | €153,264 | €110,971 | -€42,292 | -27.6% |
| Other amounts receivable | 41 | - | €7,622 | +€7,622 | |
| Current investments | 50/53 | €100,000 | €250,586 | +€150,586 | +151% |
| Cash at bank and in hand | 54/58 | €316,176 | €156,027 | -€160,149 | -50.7% |
| Deferred charges and accrued income | 490/1 | €5,065 | €5,784 | +€719 | +14.2% |
| Total equity and liabilities | 10/49 | €1,891,578 | €1,758,075 | -€133,503 | -7.1% |
| Equity | 10/15 | €702,703 | €668,386 | -€34,318 | -4.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €665,519 | €631,202 | -€34,318 | -5.2% |
| Tax-exempt reserves | 132 | €399,641 | €375,418 | -€24,223 | -6.1% |
| Distributable reserves | 133 | €265,879 | €255,784 | -€10,095 | -3.8% |
| Provisions and deferred taxes | 16 | €129,187 | €121,113 | -€8,074 | -6.2% |
| Deferred taxes | 168 | €129,187 | €121,113 | -€8,074 | -6.2% |
| Amounts payable | 17/49 | €1,059,687 | €968,576 | -€91,111 | -8.6% |
| Amounts payable after more than one year | 17 | €898,050 | €833,426 | -€64,623 | -7.2% |
| Financial debts | 170/4 | €898,050 | €833,426 | -€64,623 | -7.2% |
| Amounts payable within one year | 42/48 | €160,275 | €133,476 | -€26,800 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €57,189 | €53,550 | -€3,639 | -6.4% |
| Trade debts | 44 | €62,494 | €39,581 | -€22,913 | -36.7% |
| Suppliers | 440/4 | €62,494 | €39,581 | -€22,913 | -36.7% |
| Advances received on contracts in progress | 46 | €973 | - | -€973 | |
| Taxes, remuneration and social security | 45 | €39,166 | €40,003 | +€836 | +2.1% |
| Taxes | 450/3 | €15,001 | €4,958 | -€10,043 | -66.9% |
| Remuneration and social security | 454/9 | €24,166 | €35,045 | +€10,879 | +45.0% |
| Other amounts payable | 47/48 | €453 | €341 | -€112 | -24.7% |
| Accrued charges and deferred income | 492/3 | €1,362 | €1,674 | +€312 | +22.9% |
| Remuneration, social security and pensions | 62 | €101,110 | €146,216 | +€45,106 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,929 | €95,877 | -€3,052 | -3.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,797 | +€5,797 | |
| Other operating charges | 640/8 | €10,790 | €11,335 | +€545 | +5.1% |
| Gross operating margin | 9900 | €176,073 | €224,177 | +€48,104 | +27.3% |
| Operating profit (loss) | 9901 | -€34,757 | -€35,049 | -€292 | -0.8% |
| Financial income | 75/76B | €726 | €4,692 | +€3,966 | +546% |
| Recurring financial income | 75 | €726 | €4,692 | +€3,966 | +546% |
| Financial charges | 65/66B | €12,558 | €11,841 | -€717 | -5.7% |
| Recurring financial charges | 65 | €12,558 | €11,841 | -€717 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | -€46,588 | -€42,198 | +€4,391 | +9.4% |
| Transfer from deferred taxes | 780 | €8,074 | €8,074 | = | 0.0% |
| Income taxes | 67/77 | €215 | €194 | -€21 | -9.6% |
| Profit (loss) for the period | 9904 | -€38,729 | -€34,318 | +€4,411 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €24,223 | €24,223 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,506 | -€10,095 | +€4,411 | +30.4% |
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 20 October 2026 via checked.be.