BJP Services: 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 Services
Largest movements
- Cash +€8,583
up €8,583 (+62.8%), from €13,665 to €22,249
mainly Net result for the year (+€6,531) and Tax, wage and social debts (+€3,340)
- Receivables within one year +€3,728
up €3,728 (+79.5%), from €4,690 to €8,418
- Deferred charges and accrued income -€1,472
down €1,472 (-43.5%), from €3,383 to €1,912
- Tangible fixed assets +€1,375
new in 2025: €1,375
- Profit (loss) carried forward +€4,789
no longer reported in 2025 (was -€4,789)
- Tax, wage and social debts +€3,340
up €3,340 (+99.5%), from €3,356 to €6,696
- Other debts +€2,406
up €2,406 (+27.6%), from €8,729 to €11,135
- Reserves +€1,742
new in 2025: €1,742
- Accrued charges and deferred income -€1,389
no longer reported in 2025 (was €1,389)
- Gross operating margin +€6,471
up €6,471 (+101.3%), from €6,388 to €12,860
- Taxes +€6,001
new in 2025: €6,001
- Other operating charges -€658
down €658 (-84.6%), from €778 to €120
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 | €21,739 | €33,954 | +€12,215 | +56.2% |
| Fixed assets | 21/28 | - | €1,375 | +€1,375 | |
| Tangible fixed assets | 22/27 | - | €1,375 | +€1,375 | |
| Other tangible fixed assets | 26 | - | €1,375 | +€1,375 | |
| Current assets | 29/58 | €21,739 | €32,579 | +€10,840 | +49.9% |
| Amounts receivable within one year | 40/41 | €4,690 | €8,418 | +€3,728 | +79.5% |
| Trade receivables | 40 | €4,690 | €8,418 | +€3,728 | +79.5% |
| Cash at bank and in hand | 54/58 | €13,665 | €22,249 | +€8,583 | +62.8% |
| Deferred charges and accrued income | 490/1 | €3,383 | €1,912 | -€1,472 | -43.5% |
| Total equity and liabilities | 10/49 | €21,739 | €33,954 | +€12,215 | +56.2% |
| Equity | 10/15 | €5,211 | €11,742 | +€6,531 | +125.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €1,742 | +€1,742 | |
| Distributable reserves | 133 | - | €1,742 | +€1,742 | |
| Profit (loss) carried forward | 14 | -€4,789 | - | +€4,789 | |
| Amounts payable | 17/49 | €16,528 | €22,212 | +€5,683 | +34.4% |
| Amounts payable within one year | 42/48 | €15,139 | €22,212 | +€7,072 | +46.7% |
| Trade debts | 44 | €3,055 | €4,381 | +€1,326 | +43.4% |
| Suppliers | 440/4 | €3,055 | €4,381 | +€1,326 | +43.4% |
| Taxes, remuneration and social security | 45 | €3,356 | €6,696 | +€3,340 | +99.5% |
| Taxes | 450/3 | €3,356 | €6,696 | +€3,340 | +99.5% |
| Other amounts payable | 47/48 | €8,729 | €11,135 | +€2,406 | +27.6% |
| Accrued charges and deferred income | 492/3 | €1,389 | - | -€1,389 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €75 | +€75 | |
| Other operating charges | 640/8 | €778 | €120 | -€658 | -84.6% |
| Gross operating margin | 9900 | €6,388 | €12,860 | +€6,471 | +101.3% |
| Operating profit (loss) | 9901 | €5,610 | €12,665 | +€7,055 | +125.8% |
| Financial income | 75/76B | €10 | €5 | -€5 | -48.1% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -48.1% |
| Financial charges | 65/66B | €55 | €138 | +€83 | +150.2% |
| Recurring financial charges | 65 | €55 | €138 | +€83 | +150.2% |
| Profit (loss) for the period before taxes | 9903 | €5,565 | €12,532 | +€6,967 | +125.2% |
| Income taxes | 67/77 | - | €6,001 | +€6,001 | |
| Profit (loss) for the period | 9904 | €5,565 | €6,531 | +€966 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,565 | €6,531 | +€966 | +17.4% |
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 10 October 2026 via checked.be.