BJ CONCEPT BUILDING GROUP: what changed
What changed
BJ CONCEPT BUILDING GROUP
NACE 68.121, Development of residential building projects
filed annual accounts (NBB)
Net result for the year
€46,390
2024 · €11,183+€35,207
Equity
€98,640
2024 · €60,410+€38,230
Cash
€62,659
2024 · €45,694+€16,965
Balance sheet total
€555,293
2024 · €250,072+€305,220
Largest movements
Assets
- Tangible fixed assets +€207,203
up €207,203 (+333%), from €62,137 to €269,340
of which Furniture and vehicles: +€221,578
- Receivables within one year +€80,997
up €80,997 (+78.7%), from €102,903 to €183,900
of which Trade receivables: +€81,347
- Cash +€16,965
up €16,965 (+37.1%), from €45,694 to €62,659
mainly Debts after one year (+€167,379) and Trade debts (+€81,526)
Equity and liabilities
- Debts after one year +€167,379
up €167,379 (+479%), from €34,918 to €202,297
- Trade debts +€81,526
up €81,526 (+76.1%), from €107,165 to €188,691
- Reserves +€38,230
up €38,230 (+75.8%), from €50,410 to €88,640
of which Tax-exempt reserves: +€39,464
- Provisions +€9,866
new in 2025: €9,866
- Tax, wage and social debts +€6,954
up €6,954 (+27.2%), from €25,544 to €32,498
Income statement
- Gross operating margin +€62,357
up €62,357 (+132%), from €47,296 to €109,653
- Other operating charges +€10,435
up €10,435 (+346%), from €3,012 to €13,447
- Staff costs +€5,859
new in 2025: €5,859
- Depreciation +€2,105
up €2,105 (+8.8%), from €23,890 to €25,995
- Write-downs -€1,140
down €1,140 (-100%), from €1,140 to €0
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€11,183
Gross operating margin
+€62,357
Staff costs
-€5,859
Depreciation
-€2,105
Write-downs
+€1,140
Other operating charges
-€10,435
Other operating items
+€116
Financial income
-€182
Financial charges
-€528
Taxes
+€568
Deferred taxes and other
-€9,866
Result 2025
€46,390
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€90,470
Investment
-€233,198
Financing
+€159,693
Cash 2024
€45,694
From operations (derived)
+€90,470
Net result for the year
+€46,390
Depreciation
+€25,995
Receivables after one year
+€1,500
Receivables within one year
-€80,997
Deferred charges and accrued income
-€1,555
Provisions
+€9,866
Trade debts
+€81,526
Tax, wage and social debts
+€6,954
Other debts
-€92
Accrued charges and deferred income
+€883
Investment (derived)
-€233,198
Investment in fixed assets (net)
-€233,198
Financing
+€159,693
Debts after one year
+€167,379
Current portion of long-term debt
+€474
Contributions, distributions and other
-€8,160
Cash 2025
€62,659
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,072 | €555,293 | +€305,220 | +122% |
| Fixed assets | 21/28 | €63,417 | €270,620 | +€207,203 | +327% |
| Tangible fixed assets | 22/27 | €62,137 | €269,340 | +€207,203 | +333% |
| Plant, machinery and equipment | 23 | €64 | €829 | +€766 | +1,205% |
| Furniture and vehicles | 24 | €5,700 | €227,278 | +€221,578 | +3,887% |
| Leasing and similar rights | 25 | €56,374 | €41,233 | -€15,141 | -26.9% |
| Financial fixed assets | 28 | €1,280 | €1,280 | = | 0.0% |
| Current assets | 29/58 | €186,655 | €284,673 | +€98,017 | +52.5% |
| Amounts receivable after more than one year | 29 | €27,000 | €25,500 | -€1,500 | -5.6% |
| Other amounts receivable | 291 | €27,000 | €25,500 | -€1,500 | -5.6% |
| Amounts receivable within one year | 40/41 | €102,903 | €183,900 | +€80,997 | +78.7% |
| Trade receivables | 40 | €102,553 | €183,900 | +€81,347 | +79.3% |
| Other amounts receivable | 41 | €350 | €0 | -€350 | -100% |
| Cash at bank and in hand | 54/58 | €45,694 | €62,659 | +€16,965 | +37.1% |
| Deferred charges and accrued income | 490/1 | €11,059 | €12,614 | +€1,555 | +14.1% |
| Total equity and liabilities | 10/49 | €250,072 | €555,293 | +€305,220 | +122% |
| Equity | 10/15 | €60,410 | €98,640 | +€38,230 | +63.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €50,410 | €88,640 | +€38,230 | +75.8% |
| Tax-exempt reserves | 132 | €4,000 | €43,464 | +€39,464 | +987% |
| Distributable reserves | 133 | €46,410 | €45,176 | -€1,234 | -2.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €9,866 | +€9,866 | |
| Deferred taxes | 168 | - | €9,866 | +€9,866 | |
| Amounts payable | 17/49 | €189,662 | €446,786 | +€257,124 | +136% |
| Amounts payable after more than one year | 17 | €34,918 | €202,297 | +€167,379 | +479% |
| Financial debts | 170/4 | €34,918 | €202,297 | +€167,379 | +479% |
| Amounts payable within one year | 42/48 | €154,714 | €243,576 | +€88,862 | +57.4% |
| Current portion of amounts payable after more than one year | 42 | €19,350 | €19,824 | +€474 | +2.5% |
| Trade debts | 44 | €107,165 | €188,691 | +€81,526 | +76.1% |
| Suppliers | 440/4 | €107,165 | €188,691 | +€81,526 | +76.1% |
| Taxes, remuneration and social security | 45 | €25,544 | €32,498 | +€6,954 | +27.2% |
| Taxes | 450/3 | €25,544 | €32,498 | +€6,954 | +27.2% |
| Other amounts payable | 47/48 | €2,656 | €2,564 | -€92 | -3.5% |
| Accrued charges and deferred income | 492/3 | €30 | €914 | +€883 | +2,938% |
| Remuneration, social security and pensions | 62 | - | €5,859 | +€5,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,890 | €25,995 | +€2,105 | +8.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,140 | €0 | -€1,140 | -100% |
| Other operating charges | 640/8 | €3,012 | €13,447 | +€10,435 | +346% |
| Non-recurring operating charges | 66A | €116 | €0 | -€116 | -100% |
| Gross operating margin | 9900 | €47,296 | €109,653 | +€62,357 | +132% |
| Operating profit (loss) | 9901 | €19,138 | €64,352 | +€45,214 | +236% |
| Financial income | 75/76B | €1,048 | €866 | -€182 | -17.3% |
| Recurring financial income | 75 | €1,048 | €866 | -€182 | -17.3% |
| Financial charges | 65/66B | €3,455 | €3,983 | +€528 | +15.3% |
| Recurring financial charges | 65 | €3,455 | €3,983 | +€528 | +15.3% |
| Profit (loss) for the period before taxes | 9903 | €16,731 | €61,236 | +€44,505 | +266% |
| Transfer from deferred taxes | 780 | - | €134 | +€134 | |
| Transfer to deferred taxes | 680 | - | €10,000 | +€10,000 | |
| Income taxes | 67/77 | €5,548 | €4,980 | -€568 | -10.2% |
| Profit (loss) for the period | 9904 | €11,183 | €46,390 | +€35,207 | +315% |
| Transfer from tax-exempt reserves | 789 | - | €536 | +€536 | |
| Transfer to tax-exempt reserves | 689 | - | €40,000 | +€40,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,183 | €6,926 | -€4,257 | -38.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.