BJ Technics: 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 Technics
Largest movements
- Tangible fixed assets -€9,283
down €9,283 (-37.8%), from €24,526 to €15,243
- Stocks and contracts +€4,599
up €4,599 (+420%), from €1,095 to €5,694
- Receivables within one year -€4,352
down €4,352 (-54.6%), from €7,971 to €3,619
of which Trade receivables: -€3,706
- Cash +€3,071
up €3,071 (+27.8%), from €11,051 to €14,123
mainly Depreciation (+€9,283) and Receivables within one year (+€4,352)
- Debts after one year -€5,215
down €5,215 (-58.9%), from €8,847 to €3,632
- Reserves +€3,744
up €3,744 (+25.9%), from €14,466 to €18,209
- Trade debts -€3,505
down €3,505 (-89.3%), from €3,926 to €421
- Other debts -€2,364
down €2,364 (-28.6%), from €8,268 to €5,904
- Tax, wage and social debts +€812
up €812 (+38.3%), from €2,119 to €2,931
- Gross operating margin -€714
down €714 (-4.1%), from €17,568 to €16,853
- Taxes +€360
up €360 (+17.8%), from €2,020 to €2,381
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,118 | €39,127 | -€5,991 | -13.3% |
| Fixed assets | 21/28 | €24,526 | €15,243 | -€9,283 | -37.8% |
| Tangible fixed assets | 22/27 | €24,526 | €15,243 | -€9,283 | -37.8% |
| Furniture and vehicles | 24 | €24,526 | €15,243 | -€9,283 | -37.8% |
| Current assets | 29/58 | €20,592 | €23,884 | +€3,292 | +16.0% |
| Stocks and contracts in progress | 3 | €1,095 | €5,694 | +€4,599 | +420% |
| Stocks | 30/36 | €1,095 | €5,694 | +€4,599 | +420% |
| Amounts receivable within one year | 40/41 | €7,971 | €3,619 | -€4,352 | -54.6% |
| Trade receivables | 40 | €7,324 | €3,619 | -€3,706 | -50.6% |
| Other amounts receivable | 41 | €647 | €0 | -€647 | -100% |
| Cash at bank and in hand | 54/58 | €11,051 | €14,123 | +€3,071 | +27.8% |
| Deferred charges and accrued income | 490/1 | €475 | €448 | -€26 | -5.5% |
| Total equity and liabilities | 10/49 | €45,118 | €39,127 | -€5,991 | -13.3% |
| Equity | 10/15 | €16,966 | €20,709 | +€3,744 | +22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,466 | €18,209 | +€3,744 | +25.9% |
| Distributable reserves | 133 | €14,466 | €18,209 | +€3,744 | +25.9% |
| Amounts payable | 17/49 | €28,153 | €18,418 | -€9,735 | -34.6% |
| Amounts payable after more than one year | 17 | €8,847 | €3,632 | -€5,215 | -58.9% |
| Financial debts | 170/4 | €8,847 | €3,632 | -€5,215 | -58.9% |
| Amounts payable within one year | 42/48 | €19,261 | €14,471 | -€4,790 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €4,948 | €5,215 | +€267 | +5.4% |
| Trade debts | 44 | €3,926 | €421 | -€3,505 | -89.3% |
| Suppliers | 440/4 | €3,926 | €421 | -€3,505 | -89.3% |
| Taxes, remuneration and social security | 45 | €2,119 | €2,931 | +€812 | +38.3% |
| Taxes | 450/3 | €2,119 | €2,931 | +€812 | +38.3% |
| Other amounts payable | 47/48 | €8,268 | €5,904 | -€2,364 | -28.6% |
| Accrued charges and deferred income | 492/3 | €45 | €315 | +€270 | +600% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,283 | €9,283 | = | 0.0% |
| Other operating charges | 640/8 | €758 | €743 | -€15 | -1.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €17,568 | €16,853 | -€714 | -4.1% |
| Operating profit (loss) | 9901 | €7,527 | €6,827 | -€700 | -9.3% |
| Financial income | 75/76B | €151 | €0 | -€151 | -100% |
| Recurring financial income | 75 | €151 | €0 | -€151 | -100% |
| Financial charges | 65/66B | €878 | €703 | -€176 | -20.0% |
| Recurring financial charges | 65 | €878 | €703 | -€176 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €6,800 | €6,124 | -€675 | -9.9% |
| Income taxes | 67/77 | €2,020 | €2,381 | +€360 | +17.8% |
| Profit (loss) for the period | 9904 | €4,779 | €3,744 | -€1,036 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,779 | €3,744 | -€1,036 | -21.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.