BSJ CONSTRUCT: 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.
BSJ CONSTRUCT
Largest movements
- Receivables within one year +€31,235
up €31,235 (+93.6%), from €33,361 to €64,597
of which Trade receivables: +€30,579
- Cash -€937
down €937 (-99.9%), from €938 to €1
mainly Receivables within one year (-€31,235) and Net result for the year (-€2,260)
- Trade debts +€29,974
up €29,974 (+4954.3%), from €605 to €30,579
- Other debts +€2,584
up €2,584 (+8.8%), from €29,411 to €31,995
- Profit (loss) carried forward -€2,260
down €2,260 (-315.4%), from -€717 to -€2,976
- Financial income -€1,956
down €1,956 (-100.0%), from €1,956 to €0
- Gross operating margin -€692
down €692 (-131.7%), from -€525 to -€1,217
- Financial charges -€119
down €119 (-10.2%), from €1,162 to €1,043
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.
Cash bridge derived
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 | €34,299 | €64,597 | +€30,298 | +88.3% |
| Current assets | 29/58 | €34,299 | €64,597 | +€30,298 | +88.3% |
| Amounts receivable within one year | 40/41 | €33,361 | €64,597 | +€31,235 | +93.6% |
| Trade receivables | 40 | - | €30,579 | +€30,579 | |
| Other amounts receivable | 41 | €33,361 | €34,018 | +€657 | +2.0% |
| Cash at bank and in hand | 54/58 | €938 | €1 | -€937 | -99.9% |
| Total equity and liabilities | 10/49 | €34,299 | €64,597 | +€30,298 | +88.3% |
| Equity | 10/15 | €4,284 | €2,024 | -€2,260 | -52.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€717 | -€2,976 | -€2,260 | -315.4% |
| Amounts payable | 17/49 | €30,016 | €62,573 | +€32,558 | +108.5% |
| Amounts payable within one year | 42/48 | €30,016 | €62,573 | +€32,558 | +108.5% |
| Trade debts | 44 | €605 | €30,579 | +€29,974 | +4954.3% |
| Suppliers | 440/4 | €605 | €30,579 | +€29,974 | +4954.3% |
| Other amounts payable | 47/48 | €29,411 | €31,995 | +€2,584 | +8.8% |
| Gross operating margin | 9900 | -€525 | -€1,217 | -€692 | -131.7% |
| Operating profit (loss) | 9901 | -€525 | -€1,217 | -€692 | -131.7% |
| Financial income | 75/76B | €1,956 | €0 | -€1,956 | -100.0% |
| Recurring financial income | 75 | €1,956 | €0 | -€1,956 | -100.0% |
| Financial charges | 65/66B | €1,162 | €1,043 | -€119 | -10.2% |
| Recurring financial charges | 65 | €1,162 | €1,043 | -€119 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €269 | -€2,260 | -€2,529 | |
| Profit (loss) for the period | 9904 | €269 | -€2,260 | -€2,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €269 | -€2,260 | -€2,529 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.