BEJACKS: 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.
BEJACKS
Largest movements
- Tangible fixed assets -€94,913
down €94,913 (-28.7%), from €330,374 to €235,461
of which Other tangible fixed assets: -€57,691
- Receivables within one year -€75,249
down €75,249 (-27.1%), from €277,347 to €202,098
of which Other amounts receivable: -€87,276
- Cash -€57,644
down €57,644 (-17.7%), from €324,776 to €267,131
mainly Trade debts (-€255,986) and Tax, wage and social debts (-€21,135)
- Trade debts -€255,986
down €255,986 (-90.3%), from €283,384 to €27,398
- Other debts +€45,491
new in 2025: €45,491
- Tax, wage and social debts -€21,135
down €21,135 (-45.7%), from €46,260 to €25,125
of which Taxes: -€17,886
- Gross operating margin -€177,023
down €177,023 (-45.2%), from €391,454 to €214,431
- Staff costs -€45,047
down €45,047 (-52.9%), from €85,192 to €40,145
- Taxes -€28,361
down €28,361 (-47.1%), from €60,275 to €31,914
- Depreciation -€16,109
down €16,109 (-45.9%), from €35,125 to €19,016
- Financial income -€4,024
down €4,024 (-100.0%), from €4,025 to €1
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 | €932,668 | €704,690 | -€227,978 | -24.4% |
| Fixed assets | 21/28 | €330,545 | €235,461 | -€95,084 | -28.8% |
| Intangible fixed assets | 21 | €171 | - | -€171 | |
| Tangible fixed assets | 22/27 | €330,374 | €235,461 | -€94,913 | -28.7% |
| Land and buildings | 22 | €233,876 | €235,461 | +€1,585 | +0.7% |
| Plant, machinery and equipment | 23 | €30,846 | - | -€30,846 | |
| Furniture and vehicles | 24 | €7,961 | - | -€7,961 | |
| Other tangible fixed assets | 26 | €57,691 | - | -€57,691 | |
| Current assets | 29/58 | €602,122 | €469,229 | -€132,894 | -22.1% |
| Amounts receivable within one year | 40/41 | €277,347 | €202,098 | -€75,249 | -27.1% |
| Trade receivables | 40 | €105,232 | €117,258 | +€12,026 | +11.4% |
| Other amounts receivable | 41 | €172,115 | €84,839 | -€87,276 | -50.7% |
| Cash at bank and in hand | 54/58 | €324,776 | €267,131 | -€57,644 | -17.7% |
| Total equity and liabilities | 10/49 | €932,668 | €704,690 | -€227,978 | -24.4% |
| Equity | 10/15 | €303,281 | €303,870 | +€589 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €295,221 | €295,810 | +€589 | +0.2% |
| Amounts payable | 17/49 | €629,387 | €400,820 | -€228,567 | -36.3% |
| Amounts payable after more than one year | 17 | €237,186 | €228,186 | -€8,999 | -3.8% |
| Financial debts | 170/4 | €237,186 | €228,186 | -€8,999 | -3.8% |
| Amounts payable within one year | 42/48 | €392,202 | €172,634 | -€219,568 | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €11,496 | €10,838 | -€659 | -5.7% |
| Financial debts | 43 | - | €6,882 | +€6,882 | |
| Credit institutions | 430/8 | - | €6,882 | +€6,882 | |
| Trade debts | 44 | €283,384 | €27,398 | -€255,986 | -90.3% |
| Suppliers | 440/4 | €283,384 | €27,398 | -€255,986 | -90.3% |
| Advances received on contracts in progress | 46 | €51,062 | €56,900 | +€5,839 | +11.4% |
| Taxes, remuneration and social security | 45 | €46,260 | €25,125 | -€21,135 | -45.7% |
| Taxes | 450/3 | €40,358 | €22,472 | -€17,886 | -44.3% |
| Remuneration and social security | 454/9 | €5,902 | €2,653 | -€3,249 | -55.1% |
| Other amounts payable | 47/48 | - | €45,491 | +€45,491 | |
| Remuneration, social security and pensions | 62 | €85,192 | €40,145 | -€45,047 | -52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,125 | €19,016 | -€16,109 | -45.9% |
| Other operating charges | 640/8 | €5,264 | €3,380 | -€1,885 | -35.8% |
| Non-recurring operating charges | 66A | - | €105,153 | +€105,153 | |
| Gross operating margin | 9900 | €391,454 | €214,431 | -€177,023 | -45.2% |
| Operating profit (loss) | 9901 | €265,873 | €46,737 | -€219,136 | -82.4% |
| Financial income | 75/76B | €4,025 | €1 | -€4,024 | -100.0% |
| Recurring financial income | 75 | €4,025 | €1 | -€4,024 | -100.0% |
| Financial charges | 65/66B | €15,061 | €14,233 | -€827 | -5.5% |
| Recurring financial charges | 65 | €15,061 | €14,233 | -€827 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €254,837 | €32,504 | -€222,333 | -87.2% |
| Income taxes | 67/77 | €60,275 | €31,914 | -€28,361 | -47.1% |
| Profit (loss) for the period | 9904 | €194,561 | €589 | -€193,972 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €194,561 | €589 | -€193,972 | -99.7% |
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.