BEJ CONSTRUCT: 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.
BEJ CONSTRUCT
Largest movements
- Receivables within one year +€11,838
up €11,838 (+10.6%), from €111,503 to €123,341
of which Other amounts receivable: +€10,703
- Tangible fixed assets +€9,522
up €9,522 (+38.1%), from €25,000 to €34,522
- Cash +€2,801
up €2,801 (+37.7%), from €7,431 to €10,231
mainly Tax, wage and social debts (+€18,659) and Depreciation (+€16,052)
- Tax, wage and social debts +€18,659
up €18,659 (+7,805%), from €239 to €18,899
of which Remuneration and social security: +€10,841
- Debts after one year -€10,443
down €10,443 (-92.1%), from €11,340 to €897
- Trade debts +€9,605
up €9,605 (+13.7%), from €70,342 to €79,947
- Other debts +€7,855
new in 2025: €7,855
- Profit (loss) carried forward -€1,933
down €1,933 (-4.3%), from €44,561 to €42,628
- Turnover +€17,513
up €17,513 (+6.8%), from €259,418 to €276,932
- Gross operating margin +€13,456
up €13,456 (+72.2%), from €18,649 to €32,105
- Taxes +€7,705
up €7,705 (+147,318%), from €5 to €7,710
- Purchases and services +€4,057
up €4,057 (+1.7%), from €240,769 to €244,827
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 | €144,434 | €168,668 | +€24,234 | +16.8% |
| Fixed assets | 21/28 | €25,500 | €35,022 | +€9,522 | +37.3% |
| Tangible fixed assets | 22/27 | €25,000 | €34,522 | +€9,522 | +38.1% |
| Furniture and vehicles | 24 | €25,000 | €34,522 | +€9,522 | +38.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €118,934 | €133,646 | +€14,712 | +12.4% |
| Amounts receivable within one year | 40/41 | €111,503 | €123,341 | +€11,838 | +10.6% |
| Trade receivables | 40 | €95,708 | €96,843 | +€1,135 | +1.2% |
| Other amounts receivable | 41 | €15,795 | €26,497 | +€10,703 | +67.8% |
| Cash at bank and in hand | 54/58 | €7,431 | €10,231 | +€2,801 | +37.7% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €144,434 | €168,668 | +€24,234 | +16.8% |
| Equity | 10/15 | €52,561 | €50,628 | -€1,933 | -3.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,561 | €42,628 | -€1,933 | -4.3% |
| Amounts payable | 17/49 | €91,873 | €118,040 | +€26,168 | +28.5% |
| Amounts payable after more than one year | 17 | €11,340 | €897 | -€10,443 | -92.1% |
| Financial debts | 170/4 | €11,340 | €897 | -€10,443 | -92.1% |
| Amounts payable within one year | 42/48 | €80,533 | €117,143 | +€36,611 | +45.5% |
| Current portion of amounts payable after more than one year | 42 | €9,952 | €10,443 | +€491 | +4.9% |
| Trade debts | 44 | €70,342 | €79,947 | +€9,605 | +13.7% |
| Suppliers | 440/4 | €70,342 | €79,947 | +€9,605 | +13.7% |
| Taxes, remuneration and social security | 45 | €239 | €18,899 | +€18,659 | +7,805% |
| Taxes | 450/3 | - | €7,819 | +€7,819 | |
| Remuneration and social security | 454/9 | €239 | €11,080 | +€10,841 | +4,535% |
| Other amounts payable | 47/48 | - | €7,855 | +€7,855 | |
| Turnover | 70 | €259,418 | €276,932 | +€17,513 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €240,769 | €244,827 | +€4,057 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,780 | €16,052 | -€729 | -4.3% |
| Other operating charges | 640/8 | - | €127 | +€127 | |
| Non-recurring operating charges | 66A | €21 | - | -€21 | |
| Gross operating margin | 9900 | €18,649 | €32,105 | +€13,456 | +72.2% |
| Operating profit (loss) | 9901 | €1,848 | €15,927 | +€14,079 | +762% |
| Financial income | 75/76B | €22 | €853 | +€830 | +3,706% |
| Recurring financial income | 75 | €22 | €853 | +€830 | +3,706% |
| Financial charges | 65/66B | €1,613 | €1,003 | -€610 | -37.8% |
| Recurring financial charges | 65 | €1,613 | €1,003 | -€610 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €257 | €15,777 | +€15,519 | +6,029% |
| Income taxes | 67/77 | €5 | €7,710 | +€7,705 | +147,318% |
| Profit (loss) for the period | 9904 | €252 | €8,067 | +€7,814 | +3,099% |
| Profit (loss) for the period to be appropriated | 9905 | €252 | €8,067 | +€7,814 | +3,099% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.