BJ CONSEILS: 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.
BJ CONSEILS
Largest movements
- Tangible fixed assets -€346,940
no longer reported in 2023 (was €346,940)
of which Land and buildings: -€345,885
- Cash +€159,701
up €159,701 (+53,399%), from €299 to €160,000
- Receivables within one year -€16,256
down €16,256 (-53.5%), from €30,375 to €14,119
- Deferred charges and accrued income +€9,747
new in 2023: €9,747
- Debts after one year -€241,356
no longer reported in 2023 (was €241,356)
- Reserves +€55,058
new in 2023: €55,058
- Profit (loss) carried forward +€25,648
up €25,648, from -€25,027 to €621
- Current portion of long-term debt -€18,811
no longer reported in 2023 (was €18,811)
- Provisions +€18,353
new in 2023: €18,353
- Gross operating margin +€89,381
up €89,381 (+260%), from €34,320 to €123,701
- Depreciation -€14,684
down €14,684 (-97.3%), from €15,097 to €413
- Financial charges -€3,861
down €3,861 (-33.0%), from €11,707 to €7,846
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,864 | €184,116 | -€193,748 | -51.3% |
| Fixed assets | 21/28 | €347,190 | €250 | -€346,940 | -99.9% |
| Tangible fixed assets | 22/27 | €346,940 | - | -€346,940 | |
| Land and buildings | 22 | €345,885 | - | -€345,885 | |
| Furniture and vehicles | 24 | €1,055 | - | -€1,055 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €30,674 | €183,866 | +€153,192 | +499% |
| Amounts receivable within one year | 40/41 | €30,375 | €14,119 | -€16,256 | -53.5% |
| Trade receivables | 40 | €30,375 | €14,119 | -€16,256 | -53.5% |
| Cash at bank and in hand | 54/58 | €299 | €160,000 | +€159,701 | +53,399% |
| Deferred charges and accrued income | 490/1 | - | €9,747 | +€9,747 | |
| Total equity and liabilities | 10/49 | €377,864 | €184,116 | -€193,748 | -51.3% |
| Equity | 10/15 | €74,973 | €155,679 | +€80,706 | +108% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | - | -€100,000 | |
| Issued capital | 100 | €100,000 | - | -€100,000 | |
| Reserves | 13 | - | €55,058 | +€55,058 | |
| Tax-exempt reserves | 132 | - | €55,058 | +€55,058 | |
| Profit (loss) carried forward | 14 | -€25,027 | €621 | +€25,648 | |
| Provisions and deferred taxes | 16 | - | €18,353 | +€18,353 | |
| Deferred taxes | 168 | - | €18,353 | +€18,353 | |
| Amounts payable | 17/49 | €302,890 | €10,084 | -€292,807 | -96.7% |
| Amounts payable after more than one year | 17 | €241,356 | - | -€241,356 | |
| Financial debts | 170/4 | €241,356 | - | -€241,356 | |
| Amounts payable within one year | 42/48 | €47,968 | €9,851 | -€38,116 | -79.5% |
| Current portion of amounts payable after more than one year | 42 | €18,811 | - | -€18,811 | |
| Trade debts | 44 | €960 | €38 | -€922 | -96.0% |
| Suppliers | 440/4 | €960 | €38 | -€922 | -96.0% |
| Taxes, remuneration and social security | 45 | €14,779 | €76 | -€14,702 | -99.5% |
| Taxes | 450/3 | €14,779 | €76 | -€14,702 | -99.5% |
| Other amounts payable | 47/48 | €13,418 | €9,736 | -€3,682 | -27.4% |
| Accrued charges and deferred income | 492/3 | €13,567 | €233 | -€13,334 | -98.3% |
| Non-recurring operating income | 76A | - | €73,411 | +€73,411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,097 | €413 | -€14,684 | -97.3% |
| Other operating charges | 640/8 | €1,063 | €1,792 | +€729 | +68.6% |
| Gross operating margin | 9900 | €34,320 | €123,701 | +€89,381 | +260% |
| Operating profit (loss) | 9901 | €18,160 | €121,496 | +€103,336 | +569% |
| Financial charges | 65/66B | €11,707 | €7,846 | -€3,861 | -33.0% |
| Recurring financial charges | 65 | €11,707 | €7,846 | -€3,861 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €6,453 | €113,650 | +€107,197 | +1,661% |
| Transfer to deferred taxes | 680 | - | €18,353 | +€18,353 | |
| Income taxes | 67/77 | €346 | €118 | -€228 | -65.8% |
| Profit (loss) for the period | 9904 | €6,107 | €95,179 | +€89,072 | +1,458% |
| Transfer to tax-exempt reserves | 689 | - | €55,058 | +€55,058 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,107 | €40,121 | +€34,014 | +557% |
Source: filed annual accounts (NBB), financial years ended 30 June 2021 and 30 June 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.