BJFROID: what changed
Two fiscal 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.
BJFROID
Largest movements
- Receivables within one year +€26,657
up €26,657 (+34.2%), from €77,935 to €104,593
of which Other amounts receivable: +€14,714
- Tangible fixed assets +€4,320
up €4,320 (+812.6%), from €532 to €4,851
of which Plant, machinery and equipment: +€4,670
- Profit (loss) carried forward +€28,044
up €28,044 (+24.2%), from €115,865 to €143,909
- Trade debts +€9,437
up €9,437 (+42.5%), from €22,205 to €31,642
- Tax, wage and social debts -€4,400
down €4,400 (-32.0%), from €13,761 to €9,361
- Turnover -€102,016
down €102,016 (-38.7%), from €263,570 to €161,554
- Purchases and services -€92,888
down €92,888 (-43.6%), from €213,237 to €120,349
- Gross operating margin -€14,585
down €14,585 (-26.1%), from €55,790 to €41,205
- Taxes -€3,173
down €3,173 (-23.1%), from €13,707 to €10,535
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.
Cash bridge derived
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 | €179,721 | €212,817 | +€33,096 | +18.4% |
| Fixed assets | 21/28 | €70,532 | €74,851 | +€4,320 | +6.1% |
| Tangible fixed assets | 22/27 | €532 | €4,851 | +€4,320 | +812.6% |
| Plant, machinery and equipment | 23 | - | €4,670 | +€4,670 | |
| Furniture and vehicles | 24 | €532 | €181 | -€350 | -65.9% |
| Financial fixed assets | 28 | €70,000 | €70,000 | = | 0.0% |
| Current assets | 29/58 | €109,189 | €137,965 | +€28,776 | +26.4% |
| Amounts receivable within one year | 40/41 | €77,935 | €104,593 | +€26,657 | +34.2% |
| Trade receivables | 40 | €39,353 | €51,296 | +€11,943 | +30.3% |
| Other amounts receivable | 41 | €38,583 | €53,297 | +€14,714 | +38.1% |
| Cash at bank and in hand | 54/58 | €31,254 | €33,373 | +€2,119 | +6.8% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €179,721 | €212,817 | +€33,096 | +18.4% |
| Equity | 10/15 | €142,725 | €170,769 | +€28,044 | +19.6% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,000 | - | -€25,000 | |
| Distributable reserves | 133 | €1,860 | €26,860 | +€25,000 | +1344.1% |
| Profit (loss) carried forward | 14 | €115,865 | €143,909 | +€28,044 | +24.2% |
| Amounts payable | 17/49 | €36,996 | €42,048 | +€5,052 | +13.7% |
| Amounts payable within one year | 42/48 | €36,996 | €42,048 | +€5,052 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €1,030 | €1,045 | +€15 | +1.4% |
| Trade debts | 44 | €22,205 | €31,642 | +€9,437 | +42.5% |
| Suppliers | 440/4 | €22,205 | €31,642 | +€9,437 | +42.5% |
| Taxes, remuneration and social security | 45 | €13,761 | €9,361 | -€4,400 | -32.0% |
| Taxes | 450/3 | €13,761 | €9,361 | -€4,400 | -32.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €263,570 | €161,554 | -€102,016 | -38.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €213,237 | €120,349 | -€92,888 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €550 | +€116 | +26.7% |
| Other operating charges | 640/8 | €705 | €1,761 | +€1,056 | +149.7% |
| Gross operating margin | 9900 | €55,790 | €41,205 | -€14,585 | -26.1% |
| Operating profit (loss) | 9901 | €54,651 | €38,894 | -€15,757 | -28.8% |
| Financial income | 75/76B | €214 | €243 | +€29 | +13.7% |
| Recurring financial income | 75 | €214 | €243 | +€29 | +13.7% |
| Financial charges | 65/66B | €539 | €558 | +€19 | +3.5% |
| Recurring financial charges | 65 | €539 | €558 | +€19 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €54,325 | €38,579 | -€15,746 | -29.0% |
| Income taxes | 67/77 | €13,707 | €10,535 | -€3,173 | -23.1% |
| Profit (loss) for the period | 9904 | €40,618 | €28,044 | -€12,574 | -31.0% |
| Transfer to tax-exempt reserves | 689 | €25,000 | - | -€25,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,618 | €28,044 | +€12,426 | +79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.