BJX: 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.
BJX
Largest movements
- Receivables within one year -€324,278
down €324,278 (-83.0%), from €390,677 to €66,399
of which Trade receivables: -€386,452
- Tangible fixed assets -€79,255
down €79,255 (-5.8%), from €1.4m to €1.3m
of which Land and buildings: -€78,447
- Cash +€68,840
up €68,840 (+868%), from €7,931 to €76,771
mainly Debts after one year (+€670,638) and Receivables within one year (+€324,278)
- Trade debts -€843,009
down €843,009 (-90.6%), from €930,723 to €87,714
- Debts after one year +€670,638
up €670,638 (+118%), from €569,157 to €1.2m
- Other debts -€252,361
down €252,361 (-97.2%), from €259,720 to €7,359
- Profit (loss) carried forward +€46,023
up €46,023 (+74.0%), from -€62,185 to -€16,162
- Current portion of long-term debt +€42,732
up €42,732 (+85.1%), from €50,218 to €92,950
- Staff costs -€120,297
down €120,297 (-33.4%), from €360,141 to €239,844
- Gross operating margin -€75,872
down €75,872 (-15.9%), from €476,819 to €400,947
- Financial charges +€21,857
up €21,857 (+183%), from €11,958 to €33,815
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 | €1,775,051 | €1,440,358 | -€334,693 | -18.9% |
| Fixed assets | 21/28 | €1,376,443 | €1,297,188 | -€79,255 | -5.8% |
| Tangible fixed assets | 22/27 | €1,376,080 | €1,296,825 | -€79,255 | -5.8% |
| Land and buildings | 22 | €1,373,953 | €1,295,506 | -€78,447 | -5.7% |
| Plant, machinery and equipment | 23 | €848 | €511 | -€337 | -39.7% |
| Furniture and vehicles | 24 | €1,279 | €808 | -€471 | -36.8% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €398,608 | €143,170 | -€255,438 | -64.1% |
| Amounts receivable within one year | 40/41 | €390,677 | €66,399 | -€324,278 | -83.0% |
| Trade receivables | 40 | €390,677 | €4,225 | -€386,452 | -98.9% |
| Other amounts receivable | 41 | - | €62,174 | +€62,174 | |
| Cash at bank and in hand | 54/58 | €7,931 | €76,771 | +€68,840 | +868% |
| Total equity and liabilities | 10/49 | €1,775,051 | €1,440,358 | -€334,693 | -18.9% |
| Equity | 10/15 | -€43,585 | €2,438 | +€46,023 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,185 | -€16,162 | +€46,023 | +74.0% |
| Amounts payable | 17/49 | €1,818,636 | €1,437,920 | -€380,716 | -20.9% |
| Amounts payable after more than one year | 17 | €569,157 | €1,239,795 | +€670,638 | +118% |
| Financial debts | 170/4 | €569,157 | €1,239,795 | +€670,638 | +118% |
| Amounts payable within one year | 42/48 | €1,249,479 | €198,125 | -€1.1m | -84.1% |
| Current portion of amounts payable after more than one year | 42 | €50,218 | €92,950 | +€42,732 | +85.1% |
| Trade debts | 44 | €930,723 | €87,714 | -€843,009 | -90.6% |
| Suppliers | 440/4 | €930,723 | €87,714 | -€843,009 | -90.6% |
| Taxes, remuneration and social security | 45 | €8,818 | €10,102 | +€1,284 | +14.6% |
| Taxes | 450/3 | €6,344 | €10,102 | +€3,758 | +59.2% |
| Remuneration and social security | 454/9 | €2,474 | - | -€2,474 | |
| Other amounts payable | 47/48 | €259,720 | €7,359 | -€252,361 | -97.2% |
| Remuneration, social security and pensions | 62 | €360,141 | €239,844 | -€120,297 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,739 | €79,255 | -€484 | -0.6% |
| Other operating charges | 640/8 | €1,076 | €2,010 | +€934 | +86.8% |
| Gross operating margin | 9900 | €476,819 | €400,947 | -€75,872 | -15.9% |
| Operating profit (loss) | 9901 | €35,863 | €79,838 | +€43,975 | +123% |
| Financial charges | 65/66B | €11,958 | €33,815 | +€21,857 | +183% |
| Recurring financial charges | 65 | €11,958 | €33,815 | +€21,857 | +183% |
| Profit (loss) for the period before taxes | 9903 | €23,905 | €46,023 | +€22,118 | +92.5% |
| Profit (loss) for the period | 9904 | €23,905 | €46,023 | +€22,118 | +92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,905 | €46,023 | +€22,118 | +92.5% |
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 16 October 2026 via checked.be.