BJVS: 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.
BJVS
Largest movements
- Receivables within one year +€7,157
up €7,157 (+118.3%), from €6,050 to €13,207
of which Other amounts receivable: +€4,132
- Other debts +€49,121
up €49,121 (+32.7%), from €150,328 to €199,449
- Debts after one year -€37,710
down €37,710 (-35.3%), from €106,773 to €69,063
- Reserves -€11,044
down €11,044 (-6.7%), from €165,965 to €154,921
- Tax, wage and social debts +€7,040
up €7,040 (+84.1%), from €8,374 to €15,414
- Financial income +€10,000
new in 2025: €10,000
- Gross operating margin -€2,683
down €2,683 (-6.0%), from €44,422 to €41,740
- Financial charges -€1,385
down €1,385 (-9.3%), from €14,920 to €13,535
- Taxes +€453
up €453 (+4.7%), from €9,629 to €10,082
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 | €494,378 | €501,417 | +€7,039 | +1.4% |
| Fixed assets | 21/28 | €487,871 | €486,884 | -€987 | -0.2% |
| Tangible fixed assets | 22/27 | €1,876 | €889 | -€987 | -52.6% |
| Plant, machinery and equipment | 23 | - | €498 | +€498 | |
| Furniture and vehicles | 24 | €1,876 | €391 | -€1,485 | -79.2% |
| Financial fixed assets | 28 | €485,995 | €485,995 | = | 0.0% |
| Current assets | 29/58 | €6,507 | €14,534 | +€8,027 | +123.4% |
| Amounts receivable within one year | 40/41 | €6,050 | €13,207 | +€7,157 | +118.3% |
| Trade receivables | 40 | €6,050 | €9,075 | +€3,025 | +50.0% |
| Other amounts receivable | 41 | - | €4,132 | +€4,132 | |
| Cash at bank and in hand | 54/58 | €457 | €1,304 | +€847 | +185.4% |
| Deferred charges and accrued income | 490/1 | - | €22 | +€22 | |
| Total equity and liabilities | 10/49 | €494,378 | €501,417 | +€7,039 | +1.4% |
| Equity | 10/15 | €184,515 | €173,471 | -€11,044 | -6.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €165,965 | €154,921 | -€11,044 | -6.7% |
| Distributable reserves | 133 | €165,965 | €154,921 | -€11,044 | -6.7% |
| Amounts payable | 17/49 | €309,863 | €327,946 | +€18,083 | +5.8% |
| Amounts payable after more than one year | 17 | €106,773 | €69,063 | -€37,710 | -35.3% |
| Financial debts | 170/4 | €106,773 | €69,063 | -€37,710 | -35.3% |
| Amounts payable within one year | 42/48 | €196,655 | €252,572 | +€55,918 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €36,927 | €37,710 | +€782 | +2.1% |
| Trade debts | 44 | €1,026 | - | -€1,026 | |
| Suppliers | 440/4 | €1,026 | - | -€1,026 | |
| Taxes, remuneration and social security | 45 | €8,374 | €15,414 | +€7,040 | +84.1% |
| Taxes | 450/3 | €8,374 | €15,414 | +€7,040 | +84.1% |
| Other amounts payable | 47/48 | €150,328 | €199,449 | +€49,121 | +32.7% |
| Accrued charges and deferred income | 492/3 | €6,435 | €6,310 | -€125 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €1,607 | +€122 | +8.2% |
| Other operating charges | 640/8 | €590 | €695 | +€105 | +17.7% |
| Gross operating margin | 9900 | €44,422 | €41,740 | -€2,683 | -6.0% |
| Operating profit (loss) | 9901 | €42,347 | €39,437 | -€2,909 | -6.9% |
| Financial income | 75/76B | - | €10,000 | +€10,000 | |
| Recurring financial income | 75 | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €14,920 | €13,535 | -€1,385 | -9.3% |
| Recurring financial charges | 65 | €14,920 | €13,535 | -€1,385 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €27,427 | €35,903 | +€8,476 | +30.9% |
| Income taxes | 67/77 | €9,629 | €10,082 | +€453 | +4.7% |
| Profit (loss) for the period | 9904 | €17,798 | €25,821 | +€8,023 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,798 | €25,821 | +€8,023 | +45.1% |
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 30 September 2026 via checked.be.