BJA Engineering & Executive Management: 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.
BJA Engineering & Executive Management
Largest movements
- Receivables within one year +€11,971
up €11,971 (+299%), from €3,999 to €15,970
of which Trade receivables: +€11,967
- Cash -€3,917
down €3,917 (-32.2%), from €12,167 to €8,250
mainly Receivables within one year (-€11,971)
- Tangible fixed assets -€1,359
down €1,359 (-21.9%), from €6,212 to €4,854
- Deferred charges and accrued income -€632
down €632 (-40.2%), from €1,572 to €940
- Trade debts +€3,063
up €3,063 (+234%), from €1,308 to €4,371
- Profit (loss) carried forward +€1,595
up €1,595 (+50.3%), from €3,172 to €4,766
- Tax, wage and social debts +€722
up €722 (+5.4%), from €13,470 to €14,191
- Other debts +€684
new in 2025: €684
- Gross operating margin -€2,072
down €2,072 (-23.8%), from €8,715 to €6,644
- Taxes -€1,599
down €1,599 (-32.1%), from €4,981 to €3,382
- Depreciation +€997
up €997 (+275%), from €362 to €1,359
- Financial charges +€256
up €256 (+415%), from €62 to €318
- Other operating charges -€224
no longer reported in 2025 (was €224)
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 | €23,950 | €30,013 | +€6,064 | +25.3% |
| Fixed assets | 21/28 | €6,212 | €4,854 | -€1,359 | -21.9% |
| Tangible fixed assets | 22/27 | €6,212 | €4,854 | -€1,359 | -21.9% |
| Furniture and vehicles | 24 | €6,212 | €4,854 | -€1,359 | -21.9% |
| Current assets | 29/58 | €17,738 | €25,160 | +€7,422 | +41.8% |
| Amounts receivable within one year | 40/41 | €3,999 | €15,970 | +€11,971 | +299% |
| Trade receivables | 40 | €3,992 | €15,959 | +€11,967 | +300% |
| Other amounts receivable | 41 | €7 | €11 | +€4 | +62.1% |
| Cash at bank and in hand | 54/58 | €12,167 | €8,250 | -€3,917 | -32.2% |
| Deferred charges and accrued income | 490/1 | €1,572 | €940 | -€632 | -40.2% |
| Total equity and liabilities | 10/49 | €23,950 | €30,013 | +€6,064 | +25.3% |
| Equity | 10/15 | €9,172 | €10,766 | +€1,595 | +17.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,172 | €4,766 | +€1,595 | +50.3% |
| Amounts payable | 17/49 | €14,778 | €19,247 | +€4,469 | +30.2% |
| Amounts payable within one year | 42/48 | €14,778 | €19,247 | +€4,469 | +30.2% |
| Trade debts | 44 | €1,308 | €4,371 | +€3,063 | +234% |
| Suppliers | 440/4 | €1,308 | €4,371 | +€3,063 | +234% |
| Taxes, remuneration and social security | 45 | €13,470 | €14,191 | +€722 | +5.4% |
| Taxes | 450/3 | €13,470 | €14,191 | +€722 | +5.4% |
| Other amounts payable | 47/48 | - | €684 | +€684 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €1,359 | +€997 | +275% |
| Other operating charges | 640/8 | €224 | - | -€224 | |
| Gross operating margin | 9900 | €8,715 | €6,644 | -€2,072 | -23.8% |
| Operating profit (loss) | 9901 | €8,129 | €5,285 | -€2,844 | -35.0% |
| Financial income | 75/76B | €85 | €9 | -€76 | -89.1% |
| Recurring financial income | 75 | €85 | €9 | -€76 | -89.1% |
| Financial charges | 65/66B | €62 | €318 | +€256 | +415% |
| Recurring financial charges | 65 | €62 | €318 | +€256 | +415% |
| Profit (loss) for the period before taxes | 9903 | €8,153 | €4,977 | -€3,176 | -39.0% |
| Income taxes | 67/77 | €4,981 | €3,382 | -€1,599 | -32.1% |
| Profit (loss) for the period | 9904 | €3,172 | €1,595 | -€1,577 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,172 | €1,595 | -€1,577 | -49.7% |
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 23 October 2026 via checked.be.