BrJS: 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.
BrJS
Largest movements
- Receivables within one year +€20,004
up €20,004 (+30.8%), from €64,946 to €84,950
of which Trade receivables: +€22,441
- Cash +€12,412
up €12,412 (+69.5%), from €17,866 to €30,279
mainly Net result for the year (+€14,641) and Trade debts (+€13,595)
- Tangible fixed assets -€5,448
down €5,448 (-64.7%), from €8,420 to €2,973
of which Leasing and similar rights: -€3,743
- Trade debts +€13,595
up €13,595 (+228%), from €5,963 to €19,559
- Profit (loss) carried forward +€8,241
up €8,241, from -€8,228 to €13
- Reserves +€6,400
up €6,400 (+22.9%), from €28,000 to €34,400
- Tax, wage and social debts -€1,487
down €1,487 (-2.6%), from €56,748 to €55,261
of which Taxes: -€6,837
- Gross operating margin +€27,493
up €27,493, from -€5,499 to €21,995
- Taxes +€1,211
new in 2025: €1,211
- Depreciation -€1,067
down €1,067 (-15.4%), from €6,940 to €5,874
- Financial charges -€410
down €410 (-59.9%), from €685 to €275
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 | €91,533 | €118,502 | +€26,969 | +29.5% |
| Fixed assets | 21/28 | €8,420 | €2,973 | -€5,448 | -64.7% |
| Tangible fixed assets | 22/27 | €8,420 | €2,973 | -€5,448 | -64.7% |
| Plant, machinery and equipment | 23 | €4,677 | €2,973 | -€1,705 | -36.4% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | €3,743 | €0 | -€3,743 | -100% |
| Current assets | 29/58 | €83,112 | €115,529 | +€32,417 | +39.0% |
| Amounts receivable after more than one year | 29 | €300 | €300 | = | 0.0% |
| Other amounts receivable | 291 | €300 | €300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,946 | €84,950 | +€20,004 | +30.8% |
| Trade receivables | 40 | €60,976 | €83,416 | +€22,441 | +36.8% |
| Other amounts receivable | 41 | €3,970 | €1,534 | -€2,436 | -61.4% |
| Cash at bank and in hand | 54/58 | €17,866 | €30,279 | +€12,412 | +69.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €91,533 | €118,502 | +€26,969 | +29.5% |
| Equity | 10/15 | €25,972 | €40,613 | +€14,641 | +56.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,000 | €34,400 | +€6,400 | +22.9% |
| Distributable reserves | 133 | €28,000 | €34,400 | +€6,400 | +22.9% |
| Profit (loss) carried forward | 14 | -€8,228 | €13 | +€8,241 | |
| Amounts payable | 17/49 | €65,560 | €77,889 | +€12,328 | +18.8% |
| Amounts payable within one year | 42/48 | €65,560 | €77,889 | +€12,328 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €5,963 | €19,559 | +€13,595 | +228% |
| Suppliers | 440/4 | €5,963 | €19,559 | +€13,595 | +228% |
| Taxes, remuneration and social security | 45 | €56,748 | €55,261 | -€1,487 | -2.6% |
| Taxes | 450/3 | €8,048 | €1,211 | -€6,837 | -85.0% |
| Remuneration and social security | 454/9 | €48,700 | €54,050 | +€5,350 | +11.0% |
| Other amounts payable | 47/48 | €2,849 | €3,069 | +€220 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,940 | €5,874 | -€1,067 | -15.4% |
| Other operating charges | 640/8 | €77 | - | -€77 | |
| Gross operating margin | 9900 | -€5,499 | €21,995 | +€27,493 | |
| Operating profit (loss) | 9901 | -€12,515 | €16,121 | +€28,637 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €685 | €275 | -€410 | -59.9% |
| Recurring financial charges | 65 | €685 | €275 | -€410 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,200 | €15,852 | +€29,052 | |
| Income taxes | 67/77 | - | €1,211 | +€1,211 | |
| Profit (loss) for the period | 9904 | -€13,200 | €14,641 | +€27,841 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,200 | €14,641 | +€27,841 |
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 22 October 2026 via checked.be.