BPJ CONSTRUCTION: 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.
BPJ CONSTRUCTION
Largest movements
- Tangible fixed assets +€6,234
up €6,234 (+2.9%), from €215,489 to €221,724
of which Furniture and vehicles: +€23,907
- Cash +€3,735
up €3,735 (+15.3%), from €24,396 to €28,131
mainly Net result for the year (+€27,962) and Depreciation (+€24,866)
- Receivables within one year +€3,394
up €3,394 (+7.2%), from €47,236 to €50,629
of which Other amounts receivable: +€2,017
- Reserves +€26,102
up €26,102 (+33.6%), from €77,717 to €103,819
- Debts after one year -€22,137
down €22,137 (-16.3%), from €136,071 to €113,934
- Tax, wage and social debts +€17,540
up €17,540 (+126%), from €13,928 to €31,468
of which Taxes: +€15,786
- Trade debts -€5,681
down €5,681 (-25.3%), from €22,424 to €16,743
- Turnover +€205,717
new in 2024: €205,717
- Purchases and services +€173,175
new in 2024: €173,175
- Gross operating margin +€29,111
up €29,111 (+50.7%), from €57,368 to €86,478
- Staff costs +€14,414
new in 2024: €14,414
- Taxes +€5,072
up €5,072 (+75.5%), from €6,718 to €11,791
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.
Derived cash bridge
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 | €288,902 | €303,181 | +€14,278 | +4.9% |
| Fixed assets | 21/28 | €215,489 | €221,929 | +€6,439 | +3.0% |
| Tangible fixed assets | 22/27 | €215,489 | €221,724 | +€6,234 | +2.9% |
| Land and buildings | 22 | €175,086 | €165,785 | -€9,301 | -5.3% |
| Plant, machinery and equipment | 23 | €17,889 | €12,831 | -€5,058 | -28.3% |
| Furniture and vehicles | 24 | €13,280 | €37,187 | +€23,907 | +180% |
| Leasing and similar rights | 25 | €9,234 | €5,920 | -€3,314 | -35.9% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €73,413 | €81,252 | +€7,839 | +10.7% |
| Amounts receivable after more than one year | 29 | €1,781 | €0 | -€1,781 | -100% |
| Other amounts receivable | 291 | €1,781 | - | -€1,781 | |
| Amounts receivable within one year | 40/41 | €47,236 | €50,629 | +€3,394 | +7.2% |
| Trade receivables | 40 | €45,573 | €46,950 | +€1,377 | +3.0% |
| Other amounts receivable | 41 | €1,662 | €3,680 | +€2,017 | +121% |
| Cash at bank and in hand | 54/58 | €24,396 | €28,131 | +€3,735 | +15.3% |
| Deferred charges and accrued income | 490/1 | - | €2,492 | +€2,492 | |
| Total equity and liabilities | 10/49 | €288,902 | €303,181 | +€14,278 | +4.9% |
| Equity | 10/15 | €97,485 | €125,447 | +€27,962 | +28.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,717 | €103,819 | +€26,102 | +33.6% |
| Distributable reserves | 133 | €77,717 | €103,819 | +€26,102 | +33.6% |
| Profit (loss) carried forward | 14 | €1,168 | €3,028 | +€1,860 | +159% |
| Amounts payable | 17/49 | €191,417 | €177,734 | -€13,683 | -7.1% |
| Amounts payable after more than one year | 17 | €136,071 | €113,934 | -€22,137 | -16.3% |
| Financial debts | 170/4 | €136,071 | €113,934 | -€22,137 | -16.3% |
| Amounts payable within one year | 42/48 | €53,781 | €63,140 | +€9,359 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €17,429 | €14,929 | -€2,500 | -14.3% |
| Trade debts | 44 | €22,424 | €16,743 | -€5,681 | -25.3% |
| Suppliers | 440/4 | €22,424 | €16,743 | -€5,681 | -25.3% |
| Taxes, remuneration and social security | 45 | €13,928 | €31,468 | +€17,540 | +126% |
| Taxes | 450/3 | €7,861 | €23,647 | +€15,786 | +201% |
| Remuneration and social security | 454/9 | €6,067 | €7,821 | +€1,754 | +28.9% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €1,566 | €660 | -€906 | -57.8% |
| Turnover | 70 | - | €205,717 | +€205,717 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €173,175 | +€173,175 | |
| Remuneration, social security and pensions | 62 | - | €14,414 | +€14,414 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,133 | €24,866 | -€2,267 | -8.4% |
| Other operating charges | 640/8 | €2,517 | €2,546 | +€29 | +1.2% |
| Gross operating margin | 9900 | €57,368 | €86,478 | +€29,111 | +50.7% |
| Operating profit (loss) | 9901 | €27,717 | €44,652 | +€16,934 | +61.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,171 | €4,899 | +€1,729 | +54.5% |
| Recurring financial charges | 65 | €3,171 | €4,899 | +€1,729 | +54.5% |
| Profit (loss) for the period before taxes | 9903 | €24,546 | €39,752 | +€15,206 | +61.9% |
| Income taxes | 67/77 | €6,718 | €11,791 | +€5,072 | +75.5% |
| Profit (loss) for the period | 9904 | €17,828 | €27,962 | +€10,134 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,828 | €27,962 | +€10,134 | +56.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.