BJPC: 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.
BJPC
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€11,987
down €11,987 (-23.7%), from €50,554 to €38,567
- Profit (loss) carried forward +€10,372
up €10,372 (+7.2%), from €144,266 to €154,638
- Trade debts -€3,152
down €3,152 (-92.4%), from €3,412 to €260
- Tax, wage and social debts +€2,282
up €2,282 (+1141.0%), from €200 to €2,482
- Taxes +€3,582
up €3,582 (+1791.0%), from €200 to €3,782
of which Taxes: +€3,600
- Financial charges -€1,287
down €1,287 (-40.7%), from €3,162 to €1,875
- Services and other goods -€709
down €709 (-11.9%), from €5,944 to €5,234
- Turnover +€616
up €616 (+2.7%), from €22,493 to €23,109
- Other operating charges +€561
up €561 (+43.6%), from €1,285 to €1,846
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 | €220,432 | €217,947 | -€2,485 | -1.1% |
| Fixed assets | 21/28 | €216,572 | €216,572 | = | 0.0% |
| Tangible fixed assets | 22/27 | €216,572 | €216,572 | = | 0.0% |
| Land and buildings | 22 | €216,572 | €216,572 | = | 0.0% |
| Current assets | 29/58 | €3,860 | €1,375 | -€2,485 | -64.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,616 | €0 | -€1,616 | -100.0% |
| Trade receivables | 40 | €1,616 | €0 | -€1,616 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,244 | €1,375 | -€869 | -38.7% |
| Total equity and liabilities | 10/49 | €220,432 | €217,947 | -€2,485 | -1.1% |
| Equity | 10/15 | €166,266 | €176,638 | +€10,372 | +6.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,266 | €154,638 | +€10,372 | +7.2% |
| Amounts payable | 17/49 | €54,166 | €41,309 | -€12,857 | -23.7% |
| Amounts payable within one year | 42/48 | €54,166 | €41,309 | -€12,857 | -23.7% |
| Trade debts | 44 | €3,412 | €260 | -€3,152 | -92.4% |
| Suppliers | 440/4 | €3,412 | €260 | -€3,152 | -92.4% |
| Taxes, remuneration and social security | 45 | €200 | €2,482 | +€2,282 | +1141.0% |
| Taxes | 450/3 | €200 | €2,482 | +€2,282 | +1141.0% |
| Other amounts payable | 47/48 | €50,554 | €38,567 | -€11,987 | -23.7% |
| Operating income | 70/76A | €22,493 | €23,109 | +€616 | +2.7% |
| Turnover | 70 | €22,493 | €23,109 | +€616 | +2.7% |
| Operating charges | 60/66A | €7,229 | €7,080 | -€149 | -2.1% |
| Services and other goods | 61 | €5,944 | €5,234 | -€709 | -11.9% |
| Other operating charges | 640/8 | €1,285 | €1,846 | +€561 | +43.6% |
| Operating profit (loss) | 9901 | €15,264 | €16,029 | +€764 | +5.0% |
| Financial charges | 65/66B | €3,162 | €1,875 | -€1,287 | -40.7% |
| Recurring financial charges | 65 | €3,162 | €1,875 | -€1,287 | -40.7% |
| Debt charges | 650 | €2,896 | €1,550 | -€1,346 | -46.5% |
| Other financial charges | 652/9 | €266 | €325 | +€59 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €12,102 | €14,154 | +€2,051 | +17.0% |
| Income taxes | 67/77 | €200 | €3,782 | +€3,582 | +1791.0% |
| Taxes | 670/3 | €200 | €3,800 | +€3,600 | +1800.0% |
| Tax adjustments and reversals of tax provisions | 77 | - | €18 | +€18 | |
| Profit (loss) for the period | 9904 | €11,902 | €10,372 | -€1,531 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,902 | €10,372 | -€1,531 | -12.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.