BJ Plan: what changed
Two fiscal 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 Plan
Largest movements
- Receivables within one year +€117,451
up €117,451 (+66.2%), from €177,349 to €294,800
of which Trade receivables: +€86,584
- Tangible fixed assets -€28,401
down €28,401 (-14.2%), from €200,516 to €172,115
of which Furniture and vehicles: -€25,655
- Stocks and contracts +€18,732
up €18,732 (+23.1%), from €81,046 to €99,778
- Trade debts +€68,352
up €68,352 (+136.1%), from €50,205 to €118,556
- Reserves +€51,477
up €51,477 (+16.4%), from €314,527 to €366,004
- Debts after one year -€23,958
down €23,958 (-36.2%), from €66,253 to €42,295
- Short-term financial debts +€20,000
new in 2024: €20,000
- Tax, wage and social debts -€7,494
down €7,494 (-18.9%), from €39,647 to €32,153
of which Taxes: -€7,658
- Gross operating margin -€58,763
down €58,763 (-19.6%), from €300,058 to €241,295
- Taxes -€11,039
down €11,039 (-23.2%), from €47,501 to €36,463
- Other operating charges +€10,070
up €10,070 (+296.3%), from €3,398 to €13,468
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.
Cash bridge derived
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 | €514,333 | €621,517 | +€107,184 | +20.8% |
| Fixed assets | 21/28 | €211,310 | €178,742 | -€32,568 | -15.4% |
| Intangible fixed assets | 21 | €7,043 | €2,877 | -€4,167 | -59.2% |
| Tangible fixed assets | 22/27 | €200,516 | €172,115 | -€28,401 | -14.2% |
| Land and buildings | 22 | €52,754 | €47,804 | -€4,951 | -9.4% |
| Plant, machinery and equipment | 23 | €42,109 | €44,313 | +€2,204 | +5.2% |
| Furniture and vehicles | 24 | €105,653 | €79,998 | -€25,655 | -24.3% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €303,023 | €442,775 | +€139,752 | +46.1% |
| Stocks and contracts in progress | 3 | €81,046 | €99,778 | +€18,732 | +23.1% |
| Contracts in progress | 37 | €81,046 | €99,778 | +€18,732 | +23.1% |
| Amounts receivable within one year | 40/41 | €177,349 | €294,800 | +€117,451 | +66.2% |
| Trade receivables | 40 | €148,346 | €234,930 | +€86,584 | +58.4% |
| Other amounts receivable | 41 | €29,003 | €59,870 | +€30,867 | +106.4% |
| Cash at bank and in hand | 54/58 | €39,041 | €44,579 | +€5,538 | +14.2% |
| Deferred charges and accrued income | 490/1 | €5,587 | €3,618 | -€1,969 | -35.2% |
| Total equity and liabilities | 10/49 | €514,333 | €621,517 | +€107,184 | +20.8% |
| Equity | 10/15 | €333,077 | €384,554 | +€51,477 | +15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €314,527 | €366,004 | +€51,477 | +16.4% |
| Distributable reserves | 133 | €314,527 | €366,004 | +€51,477 | +16.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €181,255 | €236,962 | +€55,707 | +30.7% |
| Amounts payable after more than one year | 17 | €66,253 | €42,295 | -€23,958 | -36.2% |
| Financial debts | 170/4 | €66,253 | €42,295 | -€23,958 | -36.2% |
| Amounts payable within one year | 42/48 | €115,002 | €194,667 | +€79,665 | +69.3% |
| Current portion of amounts payable after more than one year | 42 | €25,150 | €23,958 | -€1,192 | -4.7% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €50,205 | €118,556 | +€68,352 | +136.1% |
| Suppliers | 440/4 | €50,205 | €118,556 | +€68,352 | +136.1% |
| Taxes, remuneration and social security | 45 | €39,647 | €32,153 | -€7,494 | -18.9% |
| Taxes | 450/3 | €30,067 | €22,409 | -€7,658 | -25.5% |
| Remuneration and social security | 454/9 | €9,580 | €9,744 | +€164 | +1.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €79,948 | €77,926 | -€2,022 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,742 | €57,314 | +€2,572 | +4.7% |
| Other operating charges | 640/8 | €3,398 | €13,468 | +€10,070 | +296.3% |
| Gross operating margin | 9900 | €300,058 | €241,295 | -€58,763 | -19.6% |
| Operating profit (loss) | 9901 | €161,969 | €92,587 | -€69,383 | -42.8% |
| Financial income | 75/76B | €1,082 | €1,781 | +€699 | +64.6% |
| Recurring financial income | 75 | €1,082 | €1,781 | +€699 | +64.6% |
| Financial charges | 65/66B | €6,851 | €6,428 | -€423 | -6.2% |
| Recurring financial charges | 65 | €6,851 | €6,428 | -€423 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €156,201 | €87,940 | -€68,261 | -43.7% |
| Income taxes | 67/77 | €47,501 | €36,463 | -€11,039 | -23.2% |
| Profit (loss) for the period | 9904 | €108,700 | €51,477 | -€57,223 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €108,700 | €51,477 | -€57,223 | -52.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.