B.J. MACHINEBEGLAZING: 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. MACHINEBEGLAZING
Largest movements
- Tangible fixed assets +€128,122
up €128,122 (+9.2%), from €1.4m to €1.5m
of which Land and buildings: +€159,630
- Receivables within one year +€79,189
up €79,189 (+66.9%), from €118,445 to €197,633
of which Trade receivables: +€86,378
- Cash +€40,778
up €40,778 (+23.1%), from €176,740 to €217,518
mainly Net result for the year (+€163,766) and Depreciation (+€122,855)
- Reserves +€163,766
up €163,766 (+23.5%), from €696,261 to €860,026
- Tax, wage and social debts +€61,610
up €61,610 (+209%), from €29,516 to €91,127
of which Taxes: +€61,931
- Debts after one year +€58,410
up €58,410 (+6.0%), from €968,316 to €1.0m
- Trade debts -€24,297
down €24,297 (-42.5%), from €57,130 to €32,834
- Gross operating margin +€135,811
up €135,811 (+32.2%), from €421,623 to €557,434
- Taxes +€45,438
up €45,438 (+220%), from €20,612 to €66,050
- Other operating charges -€26,430
down €26,430 (-71.5%), from €36,942 to €10,513
- Depreciation +€18,028
up €18,028 (+17.2%), from €104,827 to €122,855
- Staff costs -€9,865
down €9,865 (-6.1%), from €161,420 to €151,555
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 | €1,883,554 | €2,135,014 | +€251,459 | +13.4% |
| Fixed assets | 21/28 | €1,387,380 | €1,515,503 | +€128,122 | +9.2% |
| Tangible fixed assets | 22/27 | €1,387,380 | €1,515,503 | +€128,122 | +9.2% |
| Land and buildings | 22 | €1,296,701 | €1,456,331 | +€159,630 | +12.3% |
| Plant, machinery and equipment | 23 | €52,606 | €36,725 | -€15,881 | -30.2% |
| Furniture and vehicles | 24 | €38,073 | €22,447 | -€15,626 | -41.0% |
| Current assets | 29/58 | €496,174 | €619,511 | +€123,337 | +24.9% |
| Stocks and contracts in progress | 3 | €186,750 | €194,341 | +€7,591 | +4.1% |
| Stocks | 30/36 | €186,750 | €194,341 | +€7,591 | +4.1% |
| Amounts receivable within one year | 40/41 | €118,445 | €197,633 | +€79,189 | +66.9% |
| Trade receivables | 40 | €108,069 | €194,447 | +€86,378 | +79.9% |
| Other amounts receivable | 41 | €10,375 | €3,186 | -€7,189 | -69.3% |
| Cash at bank and in hand | 54/58 | €176,740 | €217,518 | +€40,778 | +23.1% |
| Deferred charges and accrued income | 490/1 | €14,239 | €10,019 | -€4,220 | -29.6% |
| Total equity and liabilities | 10/49 | €1,883,554 | €2,135,014 | +€251,459 | +13.4% |
| Equity | 10/15 | €714,861 | €878,626 | +€163,766 | +22.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €696,261 | €860,026 | +€163,766 | +23.5% |
| Distributable reserves | 133 | €696,261 | €860,026 | +€163,766 | +23.5% |
| Amounts payable | 17/49 | €1,168,694 | €1,256,387 | +€87,694 | +7.5% |
| Amounts payable after more than one year | 17 | €968,316 | €1,026,726 | +€58,410 | +6.0% |
| Financial debts | 170/4 | €968,316 | €1,026,726 | +€58,410 | +6.0% |
| Amounts payable within one year | 42/48 | €200,378 | €229,661 | +€29,283 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €99,697 | €95,580 | -€4,118 | -4.1% |
| Financial debts | 43 | €10,190 | €10,121 | -€69 | -0.7% |
| Credit institutions | 430/8 | €10,190 | €10,121 | -€69 | -0.7% |
| Trade debts | 44 | €57,130 | €32,834 | -€24,297 | -42.5% |
| Suppliers | 440/4 | €57,130 | €32,834 | -€24,297 | -42.5% |
| Taxes, remuneration and social security | 45 | €29,516 | €91,127 | +€61,610 | +209% |
| Taxes | 450/3 | €13,221 | €75,151 | +€61,931 | +468% |
| Remuneration and social security | 454/9 | €16,296 | €15,976 | -€320 | -2.0% |
| Other amounts payable | 47/48 | €3,843 | - | -€3,843 | |
| Remuneration, social security and pensions | 62 | €161,420 | €151,555 | -€9,865 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,827 | €122,855 | +€18,028 | +17.2% |
| Other operating charges | 640/8 | €36,942 | €10,513 | -€26,430 | -71.5% |
| Gross operating margin | 9900 | €421,623 | €557,434 | +€135,811 | +32.2% |
| Operating profit (loss) | 9901 | €118,434 | €272,511 | +€154,077 | +130% |
| Financial income | 75/76B | €5,434 | €2,190 | -€3,244 | -59.7% |
| Recurring financial income | 75 | €5,434 | €2,190 | -€3,244 | -59.7% |
| Financial charges | 65/66B | €40,424 | €44,886 | +€4,462 | +11.0% |
| Recurring financial charges | 65 | €40,424 | €44,886 | +€4,462 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €83,444 | €229,815 | +€146,371 | +175% |
| Income taxes | 67/77 | €20,612 | €66,050 | +€45,438 | +220% |
| Profit (loss) for the period | 9904 | €62,832 | €163,766 | +€100,934 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €62,832 | €163,766 | +€100,934 | +161% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.