BJC-TTA: 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.
BJC-TTA
Largest movements
- Cash +€82,177
up €82,177 (+64.1%), from €128,129 to €210,306
mainly Trade debts (+€84,756) and Net result for the year (+€24,928)
- Intangible fixed assets -€6,000
down €6,000 (-92.4%), from €6,492 to €492
- Receivables within one year -€4,313
down €4,313 (-2.4%), from €178,534 to €174,221
of which Other amounts receivable: -€10,491
- Trade debts +€84,756
up €84,756 (+294%), from €28,851 to €113,606
- Tax, wage and social debts -€46,344
down €46,344 (-80.2%), from €57,807 to €11,463
of which Taxes: -€45,439
- Reserves +€24,928
up €24,928 (+14.5%), from €172,364 to €197,292
- Accrued charges and deferred income +€7,765
up €7,765 (+39.7%), from €19,578 to €27,343
- Gross operating margin -€108,487
down €108,487 (-69.2%), from €156,840 to €48,354
- Write-downs -€12,627
no longer reported in 2024 (was €12,627)
- Taxes -€9,341
down €9,341 (-56.5%), from €16,519 to €7,178
- Depreciation +€3,567
up €3,567 (+36.2%), from €9,865 to €13,432
- Financial charges -€3,156
down €3,156 (-72.2%), from €4,370 to €1,214
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 | €357,442 | €427,419 | +€69,977 | +19.6% |
| Fixed assets | 21/28 | €26,399 | €17,743 | -€8,657 | -32.8% |
| Intangible fixed assets | 21 | €6,492 | €492 | -€6,000 | -92.4% |
| Tangible fixed assets | 22/27 | €19,907 | €17,251 | -€2,657 | -13.3% |
| Plant, machinery and equipment | 23 | €3,714 | €5,696 | +€1,981 | +53.3% |
| Furniture and vehicles | 24 | €16,193 | €11,555 | -€4,638 | -28.6% |
| Current assets | 29/58 | €331,043 | €409,677 | +€78,634 | +23.8% |
| Stocks and contracts in progress | 3 | €22,500 | €22,500 | = | 0.0% |
| Stocks | 30/36 | €22,500 | €22,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €178,534 | €174,221 | -€4,313 | -2.4% |
| Trade receivables | 40 | €144,493 | €150,672 | +€6,178 | +4.3% |
| Other amounts receivable | 41 | €34,041 | €23,549 | -€10,491 | -30.8% |
| Cash at bank and in hand | 54/58 | €128,129 | €210,306 | +€82,177 | +64.1% |
| Deferred charges and accrued income | 490/1 | €1,879 | €2,649 | +€770 | +41.0% |
| Total equity and liabilities | 10/49 | €357,442 | €427,419 | +€69,977 | +19.6% |
| Equity | 10/15 | €177,364 | €202,292 | +€24,928 | +14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €172,364 | €197,292 | +€24,928 | +14.5% |
| Distributable reserves | 133 | €172,364 | €197,292 | +€24,928 | +14.5% |
| Amounts payable | 17/49 | €180,078 | €225,127 | +€45,049 | +25.0% |
| Amounts payable within one year | 42/48 | €160,500 | €197,784 | +€37,284 | +23.2% |
| Trade debts | 44 | €28,851 | €113,606 | +€84,756 | +294% |
| Suppliers | 440/4 | €28,851 | €113,606 | +€84,756 | +294% |
| Taxes, remuneration and social security | 45 | €57,807 | €11,463 | -€46,344 | -80.2% |
| Taxes | 450/3 | €53,928 | €8,489 | -€45,439 | -84.3% |
| Remuneration and social security | 454/9 | €3,879 | €2,974 | -€905 | -23.3% |
| Other amounts payable | 47/48 | €73,842 | €72,715 | -€1,127 | -1.5% |
| Accrued charges and deferred income | 492/3 | €19,578 | €27,343 | +€7,765 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,865 | €13,432 | +€3,567 | +36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,627 | - | -€12,627 | |
| Other operating charges | 640/8 | €2,740 | €2,323 | -€417 | -15.2% |
| Gross operating margin | 9900 | €156,840 | €48,354 | -€108,487 | -69.2% |
| Operating profit (loss) | 9901 | €131,609 | €32,599 | -€99,009 | -75.2% |
| Financial income | 75/76B | €305 | €720 | +€415 | +136% |
| Recurring financial income | 75 | €305 | €720 | +€415 | +136% |
| Financial charges | 65/66B | €4,370 | €1,214 | -€3,156 | -72.2% |
| Recurring financial charges | 65 | €4,370 | €1,214 | -€3,156 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €127,544 | €32,106 | -€95,438 | -74.8% |
| Income taxes | 67/77 | €16,519 | €7,178 | -€9,341 | -56.5% |
| Profit (loss) for the period | 9904 | €111,025 | €24,928 | -€86,097 | -77.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,025 | €24,928 | -€86,097 | -77.5% |
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 25 October 2026 via checked.be.