BMJL: 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.
BMJL
Largest movements
- Receivables within one year +€27,533
up €27,533 (+292.6%), from €9,410 to €36,942
of which Trade receivables: +€26,211
- Tangible fixed assets +€6,431
up €6,431 (+31.6%), from €20,367 to €26,798
- Tax, wage and social debts +€23,968
up €23,968 (+905.1%), from €2,648 to €26,616
of which Remuneration and social security: +€21,400
- Trade debts +€11,124
up €11,124 (+192.4%), from €5,782 to €16,906
- Contributions +€1,958
up €1,958 (+65.3%), from €3,000 to €4,958
of which Outside capital: +€1,958
- Profit (loss) carried forward -€1,553
down €1,553 (-79.3%), from €1,958 to €405
- Other debts -€1,533
down €1,533 (-37.1%), from €4,133 to €2,600
- Turnover +€29,015
new in 2024: €29,015
- Staff costs +€18,000
new in 2024: €18,000
- Gross operating margin +€14,984
up €14,984 (+438.0%), from €3,421 to €18,405
- Purchases and services +€10,610
new in 2024: €10,610
- Depreciation -€1,197
no longer reported in 2024 (was €1,197)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,133 | €66,096 | +€33,963 | +105.7% |
| Formation expenses | 20 | - | €564 | +€564 | |
| Fixed assets | 21/28 | €20,932 | €26,798 | +€5,866 | +28.0% |
| Intangible fixed assets | 21 | €564 | - | -€564 | |
| Tangible fixed assets | 22/27 | €20,367 | €26,798 | +€6,431 | +31.6% |
| Furniture and vehicles | 24 | €20,367 | €26,798 | +€6,431 | +31.6% |
| Current assets | 29/58 | €11,201 | €38,734 | +€27,533 | +245.8% |
| Amounts receivable within one year | 40/41 | €9,410 | €36,942 | +€27,533 | +292.6% |
| Trade receivables | 40 | €9,410 | €35,620 | +€26,211 | +278.5% |
| Other amounts receivable | 41 | - | €1,322 | +€1,322 | |
| Cash at bank and in hand | 54/58 | €1,791 | €1,791 | = | 0.0% |
| Total equity and liabilities | 10/49 | €32,133 | €66,096 | +€33,963 | +105.7% |
| Equity | 10/15 | €4,958 | €5,363 | +€405 | +8.2% |
| Contributions | 10/11 | €3,000 | €4,958 | +€1,958 | +65.3% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | - | €1,958 | +€1,958 | |
| Other | 1109/19 | - | €1,958 | +€1,958 | |
| Profit (loss) carried forward | 14 | €1,958 | €405 | -€1,553 | -79.3% |
| Amounts payable | 17/49 | €27,175 | €60,733 | +€33,559 | +123.5% |
| Amounts payable after more than one year | 17 | €9,954 | €9,954 | = | 0.0% |
| Financial debts | 170/4 | €9,954 | €9,954 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,221 | €50,779 | +€33,559 | +194.9% |
| Current portion of amounts payable after more than one year | 42 | €4,658 | €4,658 | = | 0.0% |
| Trade debts | 44 | €5,782 | €16,906 | +€11,124 | +192.4% |
| Suppliers | 440/4 | €5,782 | €16,906 | +€11,124 | +192.4% |
| Taxes, remuneration and social security | 45 | €2,648 | €26,616 | +€23,968 | +905.1% |
| Taxes | 450/3 | €2,648 | €5,216 | +€2,568 | +97.0% |
| Remuneration and social security | 454/9 | - | €21,400 | +€21,400 | |
| Other amounts payable | 47/48 | €4,133 | €2,600 | -€1,533 | -37.1% |
| Turnover | 70 | - | €29,015 | +€29,015 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €10,610 | +€10,610 | |
| Remuneration, social security and pensions | 62 | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | - | -€1,197 | |
| Gross operating margin | 9900 | €3,421 | €18,405 | +€14,984 | +438.0% |
| Operating profit (loss) | 9901 | €2,224 | €405 | -€1,819 | -81.8% |
| Financial charges | 65/66B | €266 | - | -€266 | |
| Recurring financial charges | 65 | €266 | - | -€266 | |
| Profit (loss) for the period before taxes | 9903 | €1,958 | €405 | -€1,553 | -79.3% |
| Profit (loss) for the period | 9904 | €1,958 | €405 | -€1,553 | -79.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,958 | €405 | -€1,553 | -79.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.