bjk group: 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.
bjk group
Largest movements
- Tangible fixed assets +€60,893
up €60,893 (+355%), from €17,152 to €78,045
of which Furniture and vehicles: +€62,016
- Receivables within one year -€12,070
down €12,070 (-20.8%), from €58,003 to €45,933
of which Trade receivables: -€24,769
- Cash -€1,834
down €1,834 (-25.1%), from €7,300 to €5,465
mainly Investment in fixed assets (net) (-€79,116) and Tax, wage and social debts (-€15,027)
- Debts after one year +€38,838
new in 2025: €38,838
- Tax, wage and social debts -€15,027
down €15,027 (-58.5%), from €25,707 to €10,680
of which Taxes: -€15,577
- Reserves +€11,712
up €11,712 (+20.7%), from €56,670 to €68,382
- Current portion of long-term debt +€10,860
new in 2025: €10,860
- Gross operating margin -€27,425
down €27,425 (-36.2%), from €75,661 to €48,236
- Depreciation +€17,171
up €17,171 (+1,632%), from €1,052 to €18,223
- Taxes -€15,659
down €15,659 (-65.1%), from €24,057 to €8,398
- Financial charges +€3,317
up €3,317 (+949%), from €349 to €3,667
- Other operating charges +€773
up €773 (+54.8%), from €1,412 to €2,186
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 | €83,444 | €130,068 | +€46,624 | +55.9% |
| Fixed assets | 21/28 | €17,152 | €78,045 | +€60,893 | +355% |
| Tangible fixed assets | 22/27 | €17,152 | €78,045 | +€60,893 | +355% |
| Plant, machinery and equipment | 23 | €3,050 | €1,927 | -€1,123 | -36.8% |
| Furniture and vehicles | 24 | €14,102 | €76,119 | +€62,016 | +440% |
| Current assets | 29/58 | €66,292 | €52,023 | -€14,269 | -21.5% |
| Amounts receivable within one year | 40/41 | €58,003 | €45,933 | -€12,070 | -20.8% |
| Trade receivables | 40 | €46,220 | €21,451 | -€24,769 | -53.6% |
| Other amounts receivable | 41 | €11,784 | €24,483 | +€12,699 | +108% |
| Cash at bank and in hand | 54/58 | €7,300 | €5,465 | -€1,834 | -25.1% |
| Deferred charges and accrued income | 490/1 | €989 | €624 | -€365 | -36.9% |
| Total equity and liabilities | 10/49 | €83,444 | €130,068 | +€46,624 | +55.9% |
| Equity | 10/15 | €56,671 | €68,383 | +€11,712 | +20.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €56,670 | €68,382 | +€11,712 | +20.7% |
| Distributable reserves | 133 | €56,670 | €68,382 | +€11,712 | +20.7% |
| Amounts payable | 17/49 | €26,773 | €61,685 | +€34,913 | +130% |
| Amounts payable after more than one year | 17 | - | €38,838 | +€38,838 | |
| Financial debts | 170/4 | - | €38,838 | +€38,838 | |
| Amounts payable within one year | 42/48 | €26,773 | €22,847 | -€3,925 | -14.7% |
| Current portion of amounts payable after more than one year | 42 | - | €10,860 | +€10,860 | |
| Trade debts | 44 | €1,066 | €1,308 | +€242 | +22.7% |
| Suppliers | 440/4 | €1,066 | €1,308 | +€242 | +22.7% |
| Taxes, remuneration and social security | 45 | €25,707 | €10,680 | -€15,027 | -58.5% |
| Taxes | 450/3 | €25,707 | €10,130 | -€15,577 | -60.6% |
| Remuneration and social security | 454/9 | - | €550 | +€550 | |
| Non-recurring operating income | 76A | €1,979 | - | -€1,979 | |
| Remuneration, social security and pensions | 62 | €4,210 | €4,825 | +€614 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,052 | €18,223 | +€17,171 | +1,632% |
| Other operating charges | 640/8 | €1,412 | €2,186 | +€773 | +54.8% |
| Non-recurring operating charges | 66A | €1,692 | €69 | -€1,624 | -95.9% |
| Gross operating margin | 9900 | €75,661 | €48,236 | -€27,425 | -36.2% |
| Operating profit (loss) | 9901 | €67,295 | €22,934 | -€44,360 | -65.9% |
| Financial income | 75/76B | €631 | €842 | +€211 | +33.5% |
| Recurring financial income | 75 | €631 | €842 | +€211 | +33.5% |
| Financial charges | 65/66B | €349 | €3,667 | +€3,317 | +949% |
| Recurring financial charges | 65 | €349 | €3,667 | +€3,317 | +949% |
| Profit (loss) for the period before taxes | 9903 | €67,576 | €20,110 | -€47,466 | -70.2% |
| Income taxes | 67/77 | €24,057 | €8,398 | -€15,659 | -65.1% |
| Profit (loss) for the period | 9904 | €43,519 | €11,712 | -€31,808 | -73.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,519 | €11,712 | -€31,808 | -73.1% |
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 20 October 2026 via checked.be.