BJV INVEST: 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.
BJV INVEST
Largest movements
- Cash -€76,058
down €76,058 (-54.5%), from €139,682 to €63,624
mainly Other debts (-€249,696) and Current investments (-€50,149)
- Current investments +€50,149
new in 2025: €50,149
- Other debts -€249,696
down €249,696 (-46.1%), from €541,390 to €291,695
- Debts after one year +€126,630
up €126,630 (+64.9%), from €194,996 to €321,625
- Profit (loss) carried forward +€68,413
up €68,413 (+87.0%), from €78,623 to €147,036
- Current portion of long-term debt +€19,637
up €19,637 (+28.7%), from €68,382 to €88,019
- Gross operating margin -€14,004
down €14,004 (-12.3%), from €114,079 to €100,074
- Taxes -€2,701
down €2,701 (-13.7%), from €19,755 to €17,054
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 | €947,028 | €914,026 | -€33,002 | -3.5% |
| Fixed assets | 21/28 | €785,000 | €785,000 | = | 0.0% |
| Financial fixed assets | 28 | €785,000 | €785,000 | = | 0.0% |
| Current assets | 29/58 | €162,028 | €129,026 | -€33,002 | -20.4% |
| Amounts receivable within one year | 40/41 | €22,346 | €15,253 | -€7,093 | -31.7% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €10,246 | €3,153 | -€7,093 | -69.2% |
| Current investments | 50/53 | - | €50,149 | +€50,149 | |
| Cash at bank and in hand | 54/58 | €139,682 | €63,624 | -€76,058 | -54.5% |
| Total equity and liabilities | 10/49 | €947,028 | €914,026 | -€33,002 | -3.5% |
| Equity | 10/15 | €133,623 | €202,036 | +€68,413 | +51.2% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,623 | €147,036 | +€68,413 | +87.0% |
| Amounts payable | 17/49 | €813,406 | €711,990 | -€101,416 | -12.5% |
| Amounts payable after more than one year | 17 | €194,996 | €321,625 | +€126,630 | +64.9% |
| Financial debts | 170/4 | €194,996 | €321,625 | +€126,630 | +64.9% |
| Amounts payable within one year | 42/48 | €617,566 | €388,642 | -€228,924 | -37.1% |
| Current portion of amounts payable after more than one year | 42 | €68,382 | €88,019 | +€19,637 | +28.7% |
| Trade debts | 44 | €0 | €750 | +€750 | |
| Suppliers | 440/4 | €0 | €750 | +€750 | |
| Taxes, remuneration and social security | 45 | €7,793 | €8,177 | +€384 | +4.9% |
| Taxes | 450/3 | €5,543 | €5,018 | -€525 | -9.5% |
| Remuneration and social security | 454/9 | €2,250 | €3,159 | +€909 | +40.4% |
| Other amounts payable | 47/48 | €541,390 | €291,695 | -€249,696 | -46.1% |
| Accrued charges and deferred income | 492/3 | €844 | €1,723 | +€879 | +104% |
| Other operating charges | 640/8 | €772 | €691 | -€81 | -10.4% |
| Gross operating margin | 9900 | €114,079 | €100,074 | -€14,004 | -12.3% |
| Operating profit (loss) | 9901 | €113,307 | €99,383 | -€13,923 | -12.3% |
| Financial income | 75/76B | €0 | €689 | +€689 | +172,205% |
| Recurring financial income | 75 | €0 | €689 | +€689 | +172,205% |
| Financial charges | 65/66B | €14,930 | €14,605 | -€324 | -2.2% |
| Recurring financial charges | 65 | €14,930 | €14,273 | -€656 | -4.4% |
| Non-recurring financial charges | 66B | - | €332 | +€332 | |
| Profit (loss) for the period before taxes | 9903 | €98,378 | €85,467 | -€12,910 | -13.1% |
| Income taxes | 67/77 | €19,755 | €17,054 | -€2,701 | -13.7% |
| Profit (loss) for the period | 9904 | €78,623 | €68,413 | -€10,209 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,623 | €68,413 | -€10,209 | -13.0% |
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.