B.J. CONSTRUCT FACADE: 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.
B.J. CONSTRUCT FACADE
Largest movements
- Cash -€48,399
down €48,399 (-54.7%), from €88,444 to €40,045
mainly Net result for the year (-€25,456) and Investment in fixed assets (net) (-€24,499)
- Tangible fixed assets +€17,299
up €17,299 (+81.6%), from €21,205 to €38,504
of which Furniture and vehicles: +€19,117
- Receivables within one year -€16,767
down €16,767 (-24.7%), from €67,990 to €51,223
of which Trade receivables: -€15,465
- Profit (loss) carried forward -€25,456
down €25,456 (-24.6%), from €103,365 to €77,909
- Tax, wage and social debts -€14,629
down €14,629 (-56.8%), from €25,766 to €11,137
of which Remuneration and social security: -€14,108
- Trade debts -€4,141
down €4,141 (-12.7%), from €32,656 to €28,515
- Other debts -€2,983
down €2,983 (-32.1%), from €9,289 to €6,306
- Gross operating margin -€69,340
down €69,340, from €52,118 to -€17,222
- Taxes -€12,178
down €12,178, from €11,658 to -€520
- Other operating charges -€6,115
down €6,115 (-81.5%), from €7,500 to €1,385
- Depreciation +€1,882
up €1,882 (+35.4%), from €5,318 to €7,200
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 | €178,158 | €130,949 | -€47,209 | -26.5% |
| Fixed assets | 21/28 | €21,205 | €38,504 | +€17,299 | +81.6% |
| Tangible fixed assets | 22/27 | €21,205 | €38,504 | +€17,299 | +81.6% |
| Plant, machinery and equipment | 23 | €9,092 | €7,274 | -€1,818 | -20.0% |
| Furniture and vehicles | 24 | €12,113 | €31,230 | +€19,117 | +158% |
| Current assets | 29/58 | €156,953 | €92,445 | -€64,508 | -41.1% |
| Amounts receivable within one year | 40/41 | €67,990 | €51,223 | -€16,767 | -24.7% |
| Trade receivables | 40 | €60,227 | €44,762 | -€15,465 | -25.7% |
| Other amounts receivable | 41 | €7,763 | €6,461 | -€1,302 | -16.8% |
| Cash at bank and in hand | 54/58 | €88,444 | €40,045 | -€48,399 | -54.7% |
| Deferred charges and accrued income | 490/1 | €519 | €1,177 | +€658 | +127% |
| Total equity and liabilities | 10/49 | €178,158 | €130,949 | -€47,209 | -26.5% |
| Equity | 10/15 | €110,447 | €84,991 | -€25,456 | -23.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €882 | €882 | = | 0.0% |
| Non-distributable reserves | 130/1 | €882 | €882 | = | 0.0% |
| Reserves not available under the articles | 1311 | €882 | €882 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,365 | €77,909 | -€25,456 | -24.6% |
| Amounts payable | 17/49 | €67,711 | €45,958 | -€21,753 | -32.1% |
| Amounts payable within one year | 42/48 | €67,711 | €45,958 | -€21,753 | -32.1% |
| Trade debts | 44 | €32,656 | €28,515 | -€4,141 | -12.7% |
| Suppliers | 440/4 | €32,656 | €28,515 | -€4,141 | -12.7% |
| Taxes, remuneration and social security | 45 | €25,766 | €11,137 | -€14,629 | -56.8% |
| Taxes | 450/3 | €11,658 | €11,137 | -€521 | -4.5% |
| Remuneration and social security | 454/9 | €14,108 | - | -€14,108 | |
| Other amounts payable | 47/48 | €9,289 | €6,306 | -€2,983 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €7,200 | +€1,882 | +35.4% |
| Other operating charges | 640/8 | €7,500 | €1,385 | -€6,115 | -81.5% |
| Gross operating margin | 9900 | €52,118 | -€17,222 | -€69,340 | |
| Operating profit (loss) | 9901 | €39,300 | -€25,807 | -€65,107 | |
| Financial charges | 65/66B | €168 | €169 | +€1 | +0.6% |
| Recurring financial charges | 65 | €168 | €169 | +€1 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €39,132 | -€25,976 | -€65,108 | |
| Income taxes | 67/77 | €11,658 | -€520 | -€12,178 | |
| Profit (loss) for the period | 9904 | €27,474 | -€25,456 | -€52,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,474 | -€25,456 | -€52,930 |
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 15 October 2026 via checked.be.