BNJ DECO: 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.
What changed
BNJ DECO
NACE 46.472, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,453
2024 · -€23,463+€44,916
Equity
€256,092
2024 · €234,638+€21,453
Cash
€47,174
2024 · €47,644-€470
Balance sheet total
€1.0m
2024 · €1.0m-€38,350
Largest movements
Assets
- Tangible fixed assets -€35,005
down €35,005 (-5.3%), from €659,924 to €624,919
of which Land and buildings: -€21,878
- Stocks and contracts -€18,604
down €18,604 (-6.0%), from €311,740 to €293,136
- Receivables within one year +€13,910
up €13,910 (+117%), from €11,934 to €25,845
of which Trade receivables: +€13,910
Equity and liabilities
- Debts after one year -€44,775
down €44,775 (-7.7%), from €581,442 to €536,667
- Profit (loss) carried forward +€21,453
up €21,453 (+10.1%), from €212,638 to €234,092
Income statement
- Purchases and services -€68,999
down €68,999 (-7.8%), from €880,285 to €811,285
- Gross operating margin +€51,471
up €51,471 (+32.4%), from €159,014 to €210,485
- Turnover -€38,330
down €38,330 (-3.8%), from €1.0m to €982,569
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.
Result 2024
-€23,463
Gross operating margin
+€51,471
Staff costs
-€3,382
Depreciation
+€1,845
Other operating charges
+€387
Financial income
-€353
Financial charges
-€4,655
Taxes
-€398
Result 2025
€21,453
raises the resultlowers the result
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.
From operations
+€52,297
Investment
-€2,626
Financing
-€50,141
Cash 2024
€47,644
From operations (derived)
+€52,297
Net result for the year
+€21,453
Depreciation
+€37,631
Stocks and contracts
+€18,604
Receivables within one year
-€13,910
Deferred charges and accrued income
-€1,819
Trade debts
-€1,131
Smaller working-capital items
-€172
Other debts
-€8,359
Investment (derived)
-€2,626
Investment in fixed assets (net)
-€2,626
Financing
-€50,141
Debts after one year
-€44,775
Current portion of long-term debt
-€6,212
Short-term financial debts
+€845
Cash 2025
€47,174
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,044,370 | €1,006,020 | -€38,350 | -3.7% |
| Fixed assets | 21/28 | €669,131 | €634,126 | -€35,005 | -5.2% |
| Tangible fixed assets | 22/27 | €659,924 | €624,919 | -€35,005 | -5.3% |
| Land and buildings | 22 | €618,442 | €596,564 | -€21,878 | -3.5% |
| Plant, machinery and equipment | 23 | €1,250 | €291 | -€959 | -76.7% |
| Furniture and vehicles | 24 | €344 | €2,216 | +€1,872 | +544% |
| Leasing and similar rights | 25 | €3,420 | - | -€3,420 | |
| Other tangible fixed assets | 26 | €36,468 | €25,848 | -€10,620 | -29.1% |
| Financial fixed assets | 28 | €9,207 | €9,207 | = | 0.0% |
| Current assets | 29/58 | €375,239 | €371,894 | -€3,345 | -0.9% |
| Stocks and contracts in progress | 3 | €311,740 | €293,136 | -€18,604 | -6.0% |
| Stocks | 30/36 | €311,740 | €293,136 | -€18,604 | -6.0% |
| Amounts receivable within one year | 40/41 | €11,934 | €25,845 | +€13,910 | +117% |
| Trade receivables | 40 | - | €13,910 | +€13,910 | |
| Other amounts receivable | 41 | €11,934 | €11,934 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €47,644 | €47,174 | -€470 | -1.0% |
| Deferred charges and accrued income | 490/1 | €3,921 | €5,740 | +€1,819 | +46.4% |
| Total equity and liabilities | 10/49 | €1,044,370 | €1,006,020 | -€38,350 | -3.7% |
| Equity | 10/15 | €234,638 | €256,092 | +€21,453 | +9.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,638 | €234,092 | +€21,453 | +10.1% |
| Amounts payable | 17/49 | €809,731 | €749,928 | -€59,804 | -7.4% |
| Amounts payable after more than one year | 17 | €581,442 | €536,667 | -€44,775 | -7.7% |
| Financial debts | 170/4 | €581,442 | €536,667 | -€44,775 | -7.7% |
| Amounts payable within one year | 42/48 | €228,212 | €213,247 | -€14,965 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €6,212 | - | -€6,212 | |
| Financial debts | 43 | €43,929 | €44,775 | +€845 | +1.9% |
| Credit institutions | 430/8 | €43,929 | €44,775 | +€845 | +1.9% |
| Trade debts | 44 | €69,191 | €68,060 | -€1,131 | -1.6% |
| Suppliers | 440/4 | €69,191 | €68,060 | -€1,131 | -1.6% |
| Advances received on contracts in progress | 46 | €6,783 | €6,752 | -€31 | -0.5% |
| Taxes, remuneration and social security | 45 | €58,265 | €58,188 | -€77 | -0.1% |
| Taxes | 450/3 | €58,265 | €57,003 | -€1,263 | -2.2% |
| Remuneration and social security | 454/9 | - | €1,185 | +€1,185 | |
| Other amounts payable | 47/48 | €43,832 | €35,472 | -€8,359 | -19.1% |
| Accrued charges and deferred income | 492/3 | €77 | €13 | -€64 | -83.3% |
| Turnover | 70 | €1,020,898 | €982,569 | -€38,330 | -3.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €880,285 | €811,285 | -€68,999 | -7.8% |
| Remuneration, social security and pensions | 62 | €102,210 | €105,592 | +€3,382 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,476 | €37,631 | -€1,845 | -4.7% |
| Other operating charges | 640/8 | €6,554 | €6,167 | -€387 | -5.9% |
| Gross operating margin | 9900 | €159,014 | €210,485 | +€51,471 | +32.4% |
| Operating profit (loss) | 9901 | €10,774 | €61,096 | +€50,322 | +467% |
| Financial income | 75/76B | €452 | €99 | -€353 | -78.1% |
| Recurring financial income | 75 | €452 | €99 | -€353 | -78.1% |
| Financial charges | 65/66B | €33,536 | €38,191 | +€4,655 | +13.9% |
| Recurring financial charges | 65 | €33,536 | €38,191 | +€4,655 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€22,309 | €23,004 | +€45,314 | |
| Income taxes | 67/77 | €1,153 | €1,551 | +€398 | +34.5% |
| Profit (loss) for the period | 9904 | -€23,463 | €21,453 | +€44,916 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,463 | €21,453 | +€44,916 |
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 14 October 2026 via checked.be.