BAJ ENTREPRISES: 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.
BAJ ENTREPRISES
Largest movements
- Stocks and contracts +€31,969
new in 2024: €31,969
- Receivables after one year -€12,668
down €12,668 (-24.2%), from €52,341 to €39,672
- Deferred charges and accrued income -€10,703
down €10,703 (-89.8%), from €11,920 to €1,218
- Tangible fixed assets -€9,130
down €9,130 (-19.9%), from €45,849 to €36,720
of which Furniture and vehicles: -€8,638
- Cash +€3,858
up €3,858 (+228%), from €1,695 to €5,553
mainly Trade debts (+€21,885) and Receivables after one year (+€12,668)
- Profit (loss) carried forward -€23,183
down €23,183, from €16,516 to -€6,666
- Trade debts +€21,885
up €21,885 (+31.9%), from €68,532 to €90,417
- Tax, wage and social debts +€4,461
up €4,461 (+78.8%), from €5,663 to €10,124
of which Remuneration and social security: +€4,252
- Gross operating margin -€65,263
down €65,263, from €63,032 to -€2,231
- Depreciation +€7,048
up €7,048 (+182%), from €3,879 to €10,926
- Staff costs -€4,143
down €4,143 (-36.6%), from €11,309 to €7,166
- Taxes +€3,733
up €3,733, from -€3,327 to €406
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €141,172 | €144,335 | +€3,164 | +2.2% |
| Fixed assets | 21/28 | €48,724 | €39,595 | -€9,130 | -18.7% |
| Tangible fixed assets | 22/27 | €45,849 | €36,720 | -€9,130 | -19.9% |
| Plant, machinery and equipment | 23 | €3,638 | €3,146 | -€492 | -13.5% |
| Furniture and vehicles | 24 | €42,212 | €33,573 | -€8,638 | -20.5% |
| Financial fixed assets | 28 | €2,875 | €2,875 | = | 0.0% |
| Current assets | 29/58 | €92,447 | €104,741 | +€12,293 | +13.3% |
| Amounts receivable after more than one year | 29 | €52,341 | €39,672 | -€12,668 | -24.2% |
| Trade receivables | 290 | €52,341 | €39,672 | -€12,668 | -24.2% |
| Stocks and contracts in progress | 3 | - | €31,969 | +€31,969 | |
| Stocks | 30/36 | - | €31,969 | +€31,969 | |
| Amounts receivable within one year | 40/41 | €26,492 | €26,329 | -€163 | -0.6% |
| Trade receivables | 40 | €20,659 | €20,707 | +€48 | +0.2% |
| Other amounts receivable | 41 | €5,833 | €5,622 | -€211 | -3.6% |
| Cash at bank and in hand | 54/58 | €1,695 | €5,553 | +€3,858 | +228% |
| Deferred charges and accrued income | 490/1 | €11,920 | €1,218 | -€10,703 | -89.8% |
| Total equity and liabilities | 10/49 | €141,172 | €144,335 | +€3,164 | +2.2% |
| Equity | 10/15 | €66,976 | €43,794 | -€23,183 | -34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,516 | -€6,666 | -€23,183 | |
| Amounts payable | 17/49 | €74,195 | €100,541 | +€26,346 | +35.5% |
| Amounts payable within one year | 42/48 | €74,195 | €100,541 | +€26,346 | +35.5% |
| Trade debts | 44 | €68,532 | €90,417 | +€21,885 | +31.9% |
| Suppliers | 440/4 | €68,532 | €90,417 | +€21,885 | +31.9% |
| Taxes, remuneration and social security | 45 | €5,663 | €10,124 | +€4,461 | +78.8% |
| Taxes | 450/3 | €5,663 | €5,873 | +€209 | +3.7% |
| Remuneration and social security | 454/9 | - | €4,252 | +€4,252 | |
| Remuneration, social security and pensions | 62 | €11,309 | €7,166 | -€4,143 | -36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,879 | €10,926 | +€7,048 | +182% |
| Other operating charges | 640/8 | €2,923 | €2,796 | -€127 | -4.4% |
| Non-recurring operating charges | 66A | €1,000 | €295 | -€705 | -70.5% |
| Gross operating margin | 9900 | €63,032 | -€2,231 | -€65,263 | |
| Operating profit (loss) | 9901 | €43,920 | -€23,415 | -€67,335 | |
| Financial income | 75/76B | €1,321 | €997 | -€324 | -24.5% |
| Recurring financial income | 75 | €762 | €997 | +€235 | +30.8% |
| Non-recurring financial income | 76B | €559 | - | -€559 | |
| Financial charges | 65/66B | €489 | €358 | -€131 | -26.8% |
| Recurring financial charges | 65 | €489 | €358 | -€131 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €44,752 | -€22,776 | -€67,528 | |
| Income taxes | 67/77 | -€3,327 | €406 | +€3,733 | |
| Profit (loss) for the period | 9904 | €48,079 | -€23,183 | -€71,261 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,079 | -€23,183 | -€71,261 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.