B.J.K. IMPORT EXPORT: 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.K. IMPORT EXPORT
Largest movements
- Receivables after one year +€30,000
new in 2025: €30,000
- Stocks and contracts +€20,500
up €20,500 (+455.6%), from €4,500 to €25,000
- Receivables within one year -€18,146
down €18,146 (-44.6%), from €40,724 to €22,578
of which Trade receivables: -€17,977
- Cash +€2,767
up €2,767 (+221.4%), from €1,250 to €4,017
mainly Net result for the year (+€28,618) and Receivables within one year (+€18,146)
- Tangible fixed assets +€2,674
new in 2025: €2,674
- Profit (loss) carried forward +€28,618
up €28,618, from -€10,911 to €17,707
- Tax, wage and social debts +€7,724
up €7,724 (+26951.0%), from €29 to €7,753
- Trade debts +€1,630
up €1,630 (+3.1%), from €52,850 to €54,480
- Gross operating margin +€51,059
up €51,059, from -€2,383 to €48,675
- Financial charges +€4,499
up €4,499 (+381.2%), from €1,180 to €5,679
- Taxes +€4,229
up €4,229, from -€1 to €4,229
- Staff costs -€1,917
down €1,917 (-23.1%), from €8,307 to €6,390
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.
Cash bridge derived
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 | €47,973 | €86,140 | +€38,167 | +79.6% |
| Fixed assets | 21/28 | €1,500 | €4,174 | +€2,674 | +178.3% |
| Tangible fixed assets | 22/27 | - | €2,674 | +€2,674 | |
| Furniture and vehicles | 24 | - | €2,674 | +€2,674 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €46,473 | €81,966 | +€35,493 | +76.4% |
| Amounts receivable after more than one year | 29 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 291 | - | €30,000 | +€30,000 | |
| Stocks and contracts in progress | 3 | €4,500 | €25,000 | +€20,500 | +455.6% |
| Stocks | 30/36 | €4,500 | €25,000 | +€20,500 | +455.6% |
| Amounts receivable within one year | 40/41 | €40,724 | €22,578 | -€18,146 | -44.6% |
| Trade receivables | 40 | €40,555 | €22,578 | -€17,977 | -44.3% |
| Other amounts receivable | 41 | €168 | - | -€168 | |
| Cash at bank and in hand | 54/58 | €1,250 | €4,017 | +€2,767 | +221.4% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €47,973 | €86,140 | +€38,167 | +79.6% |
| Equity | 10/15 | -€5,911 | €22,707 | +€28,618 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,911 | €17,707 | +€28,618 | |
| Amounts payable | 17/49 | €53,884 | €63,433 | +€9,549 | +17.7% |
| Amounts payable within one year | 42/48 | €52,879 | €62,233 | +€9,354 | +17.7% |
| Trade debts | 44 | €52,850 | €54,480 | +€1,630 | +3.1% |
| Suppliers | 440/4 | €52,850 | €54,480 | +€1,630 | +3.1% |
| Taxes, remuneration and social security | 45 | €29 | €7,753 | +€7,724 | +26951.0% |
| Taxes | 450/3 | €29 | €7,753 | +€7,724 | +26951.0% |
| Accrued charges and deferred income | 492/3 | €1,005 | €1,200 | +€195 | +19.4% |
| Remuneration, social security and pensions | 62 | €8,307 | €6,390 | -€1,917 | -23.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €326 | +€326 | |
| Other operating charges | 640/8 | €3,661 | €3,437 | -€223 | -6.1% |
| Gross operating margin | 9900 | -€2,383 | €48,675 | +€51,059 | |
| Operating profit (loss) | 9901 | -€14,351 | €38,522 | +€52,873 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +110.9% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +110.9% |
| Financial charges | 65/66B | €1,180 | €5,679 | +€4,499 | +381.2% |
| Recurring financial charges | 65 | €1,180 | €5,679 | +€4,499 | +381.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,529 | €32,847 | +€48,376 | |
| Income taxes | 67/77 | -€1 | €4,229 | +€4,229 | |
| Profit (loss) for the period | 9904 | -€15,528 | €28,618 | +€44,146 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,528 | €28,618 | +€44,146 |
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 9 October 2026 via checked.be.