BJ TRAVEL: 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 TRAVEL
Largest movements
- Cash +€22,631
up €22,631 (+191%), from €11,841 to €34,472
mainly Net result for the year (+€12,904) and Tax, wage and social debts (+€7,691)
- Receivables within one year -€729
down €729 (-92.4%), from €789 to €60
of which Trade receivables: -€729
- Tangible fixed assets -€598
down €598 (-66.7%), from €898 to €299
- Profit (loss) carried forward +€12,904
up €12,904, from -€234 to €12,671
- Tax, wage and social debts +€7,691
up €7,691 (+136%), from €5,653 to €13,345
- Trade debts +€557
up €557 (+503%), from €111 to €668
- Gross operating margin +€15,143
up €15,143 (+90.8%), from €16,671 to €31,815
- Staff costs +€7,913
up €7,913 (+121%), from €6,546 to €14,459
- Taxes +€3,497
up €3,497 (+1,554%), from €225 to €3,722
- Financial charges -€2,650
down €2,650 (-99.5%), from €2,662 to €12
- Other operating charges -€2,059
down €2,059 (-94.4%), from €2,180 to €121
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,592 | €34,933 | +€21,341 | +157% |
| Fixed assets | 21/28 | €898 | €299 | -€598 | -66.7% |
| Tangible fixed assets | 22/27 | €898 | €299 | -€598 | -66.7% |
| Furniture and vehicles | 24 | €898 | €299 | -€598 | -66.7% |
| Current assets | 29/58 | €12,695 | €34,634 | +€21,939 | +173% |
| Amounts receivable within one year | 40/41 | €789 | €60 | -€729 | -92.4% |
| Trade receivables | 40 | €729 | - | -€729 | |
| Other amounts receivable | 41 | €60 | €60 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,841 | €34,472 | +€22,631 | +191% |
| Deferred charges and accrued income | 490/1 | €65 | €102 | +€37 | +56.8% |
| Total equity and liabilities | 10/49 | €13,592 | €34,933 | +€21,341 | +157% |
| Equity | 10/15 | €7,766 | €20,671 | +€12,904 | +166% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€234 | €12,671 | +€12,904 | |
| Amounts payable | 17/49 | €5,826 | €14,263 | +€8,436 | +145% |
| Amounts payable within one year | 42/48 | €5,826 | €14,263 | +€8,436 | +145% |
| Trade debts | 44 | €111 | €668 | +€557 | +503% |
| Suppliers | 440/4 | €111 | €668 | +€557 | +503% |
| Taxes, remuneration and social security | 45 | €5,653 | €13,345 | +€7,691 | +136% |
| Taxes | 450/3 | €5,653 | €13,345 | +€7,691 | +136% |
| Other amounts payable | 47/48 | €62 | €250 | +€188 | +304% |
| Remuneration, social security and pensions | 62 | €6,546 | €14,459 | +€7,913 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €598 | = | 0.0% |
| Other operating charges | 640/8 | €2,180 | €121 | -€2,059 | -94.4% |
| Gross operating margin | 9900 | €16,671 | €31,815 | +€15,143 | +90.8% |
| Operating profit (loss) | 9901 | €7,346 | €16,636 | +€9,290 | +126% |
| Financial income | 75/76B | €1 | €3 | +€2 | +174% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +174% |
| Financial charges | 65/66B | €2,662 | €12 | -€2,650 | -99.5% |
| Recurring financial charges | 65 | €2,662 | €12 | -€2,650 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €4,686 | €16,627 | +€11,941 | +255% |
| Income taxes | 67/77 | €225 | €3,722 | +€3,497 | +1,554% |
| Profit (loss) for the period | 9904 | €4,461 | €12,904 | +€8,444 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €4,461 | €12,904 | +€8,444 | +189% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.