B & J Industries: what changed
B & J Industries
Largest movements
- Receivables within one year +€108,401
up €108,401 (+64.2%), from €168,871 to €277,272
of which Trade receivables: +€69,455
- Cash +€3,173
up €3,173 (+53.8%), from €5,897 to €9,070
mainly Trade debts (+€50,910) and Net result for the year (+€44,572)
- Trade debts +€50,910
up €50,910 (+2,335%), from €2,180 to €53,090
- Profit (loss) carried forward +€44,112
no longer reported in 2024 (was -€44,112)
- Debts after one year +€15,000
up €15,000 (+29.1%), from €51,500 to €66,500
- Gross operating margin -€86,629
down €86,629 (-65.6%), from €132,087 to €45,458
- Write-downs -€50,746
no longer reported in 2024 (was €50,746)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €174,768 | €286,342 | +€111,574 | +63.8% |
| Current assets | 29/58 | €174,768 | €286,342 | +€111,574 | +63.8% |
| Amounts receivable within one year | 40/41 | €168,871 | €277,272 | +€108,401 | +64.2% |
| Trade receivables | 40 | €120,000 | €189,455 | +€69,455 | +57.9% |
| Other amounts receivable | 41 | €48,871 | €87,817 | +€38,945 | +79.7% |
| Cash at bank and in hand | 54/58 | €5,897 | €9,070 | +€3,173 | +53.8% |
| Total equity and liabilities | 10/49 | €174,768 | €286,342 | +€111,574 | +63.8% |
| Equity | 10/15 | -€24,112 | €20,461 | +€44,572 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €461 | +€461 | |
| Distributable reserves | 133 | - | €461 | +€461 | |
| Profit (loss) carried forward | 14 | -€44,112 | - | +€44,112 | |
| Amounts payable | 17/49 | €198,880 | €265,882 | +€67,002 | +33.7% |
| Amounts payable after more than one year | 17 | €51,500 | €66,500 | +€15,000 | +29.1% |
| Financial debts | 170/4 | €51,500 | €66,500 | +€15,000 | +29.1% |
| Amounts payable within one year | 42/48 | €147,380 | €199,382 | +€52,002 | +35.3% |
| Trade debts | 44 | €2,180 | €53,090 | +€50,910 | +2,335% |
| Suppliers | 440/4 | €2,180 | €53,090 | +€50,910 | +2,335% |
| Advances received on contracts in progress | 46 | €145,200 | €145,200 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €1,092 | +€1,092 | |
| Taxes | 450/3 | - | €1,092 | +€1,092 | |
| Non-recurring operating income | 76A | €7,960 | - | -€7,960 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €50,746 | - | -€50,746 | |
| Other operating charges | 640/8 | €430 | €514 | +€84 | +19.4% |
| Gross operating margin | 9900 | €132,087 | €45,458 | -€86,629 | -65.6% |
| Operating profit (loss) | 9901 | €80,910 | €44,944 | -€35,966 | -44.5% |
| Financial income | 75/76B | - | €534 | +€534 | |
| Recurring financial income | 75 | - | €534 | +€534 | |
| Financial charges | 65/66B | €76 | €906 | +€831 | +1,100% |
| Recurring financial charges | 65 | €76 | €906 | +€831 | +1,100% |
| Profit (loss) for the period before taxes | 9903 | €80,835 | €44,572 | -€36,263 | -44.9% |
| Profit (loss) for the period | 9904 | €80,835 | €44,572 | -€36,263 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,835 | €44,572 | -€36,263 | -44.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.