BJ International: 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 International
Largest movements
- Cash +€4,959
up €4,959 (+153%), from €3,251 to €8,209
mainly Trade debts (+€2,451) and Investment in fixed assets (net) (+€1,405)
- Tangible fixed assets -€1,405
no longer reported in 2024 (was €1,405)
- Receivables within one year +€584
up €584 (+311%), from €188 to €772
of which Other amounts receivable: +€772
- Trade debts +€2,451
new in 2024: €2,451
- Contributions +€1,859
up €1,859 (+30.0%), from €6,197 to €8,057
of which Contributions outside capital: +€8,057
- Reserves -€1,859
no longer reported in 2024 (was €1,859)
- Profit (loss) carried forward +€922
up €922 (+0.1%), from -€1.1m to -€1.1m
- Other debts +€765
up €765 (+0.1%), from €1.1m to €1.1m
- Gross operating margin +€7,507
up €7,507, from -€5,086 to €2,422
- Turnover +€5,923
up €5,923 (+360%), from €1,647 to €7,570
- Depreciation -€3,074
no longer reported in 2024 (was €3,074)
- Other operating charges +€907
up €907 (+236%), from €384 to €1,292
- Taxes -€267
no longer reported in 2024 (was €267)
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 | €4,955 | €9,093 | +€4,139 | +83.5% |
| Fixed assets | 21/28 | €1,516 | €112 | -€1,405 | -92.6% |
| Tangible fixed assets | 22/27 | €1,405 | - | -€1,405 | |
| Furniture and vehicles | 24 | €1,405 | - | -€1,405 | |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €3,439 | €8,982 | +€5,543 | +161% |
| Amounts receivable within one year | 40/41 | €188 | €772 | +€584 | +311% |
| Trade receivables | 40 | €188 | - | -€188 | |
| Other amounts receivable | 41 | - | €772 | +€772 | |
| Cash at bank and in hand | 54/58 | €3,251 | €8,209 | +€4,959 | +153% |
| Total equity and liabilities | 10/49 | €4,955 | €9,093 | +€4,139 | +83.5% |
| Equity | 10/15 | -€1,088,803 | -€1,087,881 | +€922 | +0.1% |
| Contributions | 10/11 | €6,197 | €8,057 | +€1,859 | +30.0% |
| Capital | 10 | €6,197 | - | -€6,197 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Uncalled capital | 101 | €12,395 | - | -€12,395 | |
| Contributions outside capital | 11 | - | €8,057 | +€8,057 | |
| Other | 1109/19 | - | €8,057 | +€8,057 | |
| Reserves | 13 | €1,859 | - | -€1,859 | |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Profit (loss) carried forward | 14 | -€1,096,859 | -€1,095,937 | +€922 | +0.1% |
| Amounts payable | 17/49 | €1,093,758 | €1,096,974 | +€3,217 | +0.3% |
| Amounts payable within one year | 42/48 | €1,093,758 | €1,096,974 | +€3,217 | +0.3% |
| Trade debts | 44 | - | €2,451 | +€2,451 | |
| Suppliers | 440/4 | - | €2,451 | +€2,451 | |
| Other amounts payable | 47/48 | €1,093,758 | €1,094,523 | +€765 | +0.1% |
| Turnover | 70 | €1,647 | €7,570 | +€5,923 | +360% |
| Non-recurring operating income | 76A | - | €1,850 | +€1,850 | |
| Goods, raw materials, services and sundry goods | 60/61 | €6,732 | €6,998 | +€266 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,074 | - | -€3,074 | |
| Other operating charges | 640/8 | €384 | €1,292 | +€907 | +236% |
| Non-recurring operating charges | 66A | - | €0 | +€0 | |
| Gross operating margin | 9900 | -€5,086 | €2,422 | +€7,507 | |
| Operating profit (loss) | 9901 | -€8,544 | €1,130 | +€9,674 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €81 | €208 | +€127 | +157% |
| Recurring financial charges | 65 | €81 | €208 | +€127 | +157% |
| Profit (loss) for the period before taxes | 9903 | -€8,625 | €922 | +€9,547 | |
| Income taxes | 67/77 | €267 | - | -€267 | |
| Profit (loss) for the period | 9904 | -€8,892 | €922 | +€9,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,892 | €922 | +€9,814 |
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 13 October 2026 via checked.be.