BJFloors: 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.
BJFloors
Largest movements
- Receivables after one year -€81,512
no longer reported in 2025 (was €81,512)
- Receivables within one year -€36,786
down €36,786 (-32.8%), from €112,201 to €75,414
of which Trade receivables: -€34,230
- Cash +€9,325
up €9,325 (+28.5%), from €32,765 to €42,089
mainly Receivables after one year (+€81,512) and Receivables within one year (+€36,786)
- Tangible fixed assets +€8,781
up €8,781 (+15.4%), from €57,045 to €65,825
of which Furniture and vehicles: +€10,310
- Trade debts -€69,217
down €69,217 (-57.3%), from €120,736 to €51,519
- Other debts -€22,691
down €22,691 (-66.5%), from €34,098 to €11,408
- Accrued charges and deferred income -€15,289
no longer reported in 2025 (was €15,289)
- Advances received -€9,895
no longer reported in 2025 (was €9,895)
- Profit (loss) carried forward +€7,776
up €7,776 (+14.3%), from €54,295 to €62,071
- Gross operating margin -€75,903
down €75,903 (-71.3%), from €106,455 to €30,552
- Staff costs -€63,496
no longer reported in 2025 (was €63,496)
- Depreciation +€3,988
up €3,988 (+30.0%), from €13,311 to €17,299
- Taxes -€3,604
down €3,604 (-66.2%), from €5,443 to €1,839
- Financial charges -€1,472
down €1,472 (-30.4%), from €4,849 to €3,377
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 | €284,048 | €185,622 | -€98,426 | -34.7% |
| Fixed assets | 21/28 | €57,045 | €65,825 | +€8,781 | +15.4% |
| Tangible fixed assets | 22/27 | €57,045 | €65,825 | +€8,781 | +15.4% |
| Land and buildings | 22 | €1,197 | €1,068 | -€129 | -10.8% |
| Plant, machinery and equipment | 23 | €9,560 | €8,160 | -€1,400 | -14.6% |
| Furniture and vehicles | 24 | €46,288 | €56,597 | +€10,310 | +22.3% |
| Current assets | 29/58 | €227,003 | €119,797 | -€107,206 | -47.2% |
| Amounts receivable after more than one year | 29 | €81,512 | - | -€81,512 | |
| Trade receivables | 290 | €81,512 | - | -€81,512 | |
| Stocks and contracts in progress | 3 | - | €2,150 | +€2,150 | |
| Stocks | 30/36 | - | €2,150 | +€2,150 | |
| Amounts receivable within one year | 40/41 | €112,201 | €75,414 | -€36,786 | -32.8% |
| Trade receivables | 40 | €105,276 | €71,047 | -€34,230 | -32.5% |
| Other amounts receivable | 41 | €6,924 | €4,368 | -€2,557 | -36.9% |
| Cash at bank and in hand | 54/58 | €32,765 | €42,089 | +€9,325 | +28.5% |
| Deferred charges and accrued income | 490/1 | €525 | €143 | -€382 | -72.8% |
| Total equity and liabilities | 10/49 | €284,048 | €185,622 | -€98,426 | -34.7% |
| Equity | 10/15 | €55,295 | €63,071 | +€7,776 | +14.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,295 | €62,071 | +€7,776 | +14.3% |
| Amounts payable | 17/49 | €228,753 | €122,551 | -€106,202 | -46.4% |
| Amounts payable after more than one year | 17 | €36,659 | €42,234 | +€5,575 | +15.2% |
| Financial debts | 170/4 | €36,659 | €42,234 | +€5,575 | +15.2% |
| Amounts payable within one year | 42/48 | €176,805 | €80,317 | -€96,488 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €10,883 | €17,182 | +€6,299 | +57.9% |
| Trade debts | 44 | €120,736 | €51,519 | -€69,217 | -57.3% |
| Suppliers | 440/4 | €120,736 | €51,519 | -€69,217 | -57.3% |
| Advances received on contracts in progress | 46 | €9,895 | - | -€9,895 | |
| Taxes, remuneration and social security | 45 | €1,192 | €208 | -€984 | -82.5% |
| Taxes | 450/3 | €1,192 | €208 | -€984 | -82.5% |
| Other amounts payable | 47/48 | €34,098 | €11,408 | -€22,691 | -66.5% |
| Accrued charges and deferred income | 492/3 | €15,289 | - | -€15,289 | |
| Remuneration, social security and pensions | 62 | €63,496 | - | -€63,496 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,311 | €17,299 | +€3,988 | +30.0% |
| Other operating charges | 640/8 | €886 | €686 | -€200 | -22.6% |
| Gross operating margin | 9900 | €106,455 | €30,552 | -€75,903 | -71.3% |
| Operating profit (loss) | 9901 | €28,762 | €12,567 | -€16,195 | -56.3% |
| Financial income | 75/76B | €1,710 | €425 | -€1,285 | -75.2% |
| Recurring financial income | 75 | €1,710 | €425 | -€1,285 | -75.2% |
| Financial charges | 65/66B | €4,849 | €3,377 | -€1,472 | -30.4% |
| Recurring financial charges | 65 | €4,849 | €3,377 | -€1,472 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €25,623 | €9,615 | -€16,007 | -62.5% |
| Income taxes | 67/77 | €5,443 | €1,839 | -€3,604 | -66.2% |
| Profit (loss) for the period | 9904 | €20,180 | €7,776 | -€12,404 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,180 | €7,776 | -€12,404 | -61.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.