BJK TRANS: 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 TRANS
Largest movements
- Receivables within one year +€36,533
up €36,533 (+100%), from €36,360 to €72,893
of which Other amounts receivable: +€44,193
- Tangible fixed assets -€19,906
down €19,906 (-70.8%), from €28,098 to €8,192
- Deferred charges and accrued income -€1,829
down €1,829 (-85.3%), from €2,145 to €316
- Profit (loss) carried forward +€25,958
up €25,958 (+59.6%), from €43,574 to €69,532
- Trade debts -€12,572
down €12,572 (-95.4%), from €13,180 to €608
- Short-term financial debts +€3,838
up €3,838 (+76,764%), from €5 to €3,843
- Tax, wage and social debts -€2,353
down €2,353 (-13.3%), from €17,690 to €15,338
- Gross operating margin +€3,378
up €3,378 (+7.8%), from €43,511 to €46,890
- Other operating charges -€2,796
down €2,796 (-41.0%), from €6,822 to €4,026
- Taxes +€1,363
up €1,363 (+21.1%), from €6,469 to €7,832
- Financial charges +€649
up €649 (+84.3%), from €770 to €1,418
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 | €75,650 | €90,521 | +€14,872 | +19.7% |
| Fixed assets | 21/28 | €28,098 | €8,192 | -€19,906 | -70.8% |
| Tangible fixed assets | 22/27 | €28,098 | €8,192 | -€19,906 | -70.8% |
| Furniture and vehicles | 24 | €28,098 | €8,192 | -€19,906 | -70.8% |
| Current assets | 29/58 | €47,551 | €82,330 | +€34,778 | +73.1% |
| Amounts receivable within one year | 40/41 | €36,360 | €72,893 | +€36,533 | +100% |
| Trade receivables | 40 | €7,659 | - | -€7,659 | |
| Other amounts receivable | 41 | €28,700 | €72,893 | +€44,193 | +154% |
| Cash at bank and in hand | 54/58 | €9,047 | €9,121 | +€74 | +0.8% |
| Deferred charges and accrued income | 490/1 | €2,145 | €316 | -€1,829 | -85.3% |
| Total equity and liabilities | 10/49 | €75,650 | €90,521 | +€14,872 | +19.7% |
| Equity | 10/15 | €44,774 | €70,732 | +€25,958 | +58.0% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,574 | €69,532 | +€25,958 | +59.6% |
| Amounts payable | 17/49 | €30,875 | €19,789 | -€11,086 | -35.9% |
| Amounts payable within one year | 42/48 | €30,875 | €19,789 | -€11,086 | -35.9% |
| Financial debts | 43 | €5 | €3,843 | +€3,838 | +76,764% |
| Credit institutions | 430/8 | €5 | €3,843 | +€3,838 | +76,764% |
| Trade debts | 44 | €13,180 | €608 | -€12,572 | -95.4% |
| Suppliers | 440/4 | €13,180 | €608 | -€12,572 | -95.4% |
| Taxes, remuneration and social security | 45 | €17,690 | €15,338 | -€2,353 | -13.3% |
| Taxes | 450/3 | €17,690 | €15,338 | -€2,353 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,702 | €7,666 | -€36 | -0.5% |
| Other operating charges | 640/8 | €6,822 | €4,026 | -€2,796 | -41.0% |
| Gross operating margin | 9900 | €43,511 | €46,890 | +€3,378 | +7.8% |
| Operating profit (loss) | 9901 | €28,987 | €35,198 | +€6,211 | +21.4% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €770 | €1,418 | +€649 | +84.3% |
| Recurring financial charges | 65 | €770 | €1,418 | +€649 | +84.3% |
| Profit (loss) for the period before taxes | 9903 | €28,218 | €33,790 | +€5,572 | +19.7% |
| Income taxes | 67/77 | €6,469 | €7,832 | +€1,363 | +21.1% |
| Profit (loss) for the period | 9904 | €21,749 | €25,958 | +€4,209 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €21,749 | €25,958 | +€4,209 | +19.4% |
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 17 October 2026 via checked.be.