T.J. BV: 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.
T.J. BV
Largest movements
- Cash +€20,993
up €20,993 (+55.2%), from €38,025 to €59,018
mainly Current portion of long-term debt (+€50,000) and Net result for the year (+€33,631)
- Receivables after one year -€17,900
down €17,900 (-100%), from €17,900 to €0
- Receivables within one year +€8,933
up €8,933 (+21.0%), from €42,538 to €51,470
of which Other amounts receivable: +€14,961
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Other debts -€50,000
down €50,000 (-36.1%), from €138,659 to €88,659
- Tax, wage and social debts +€7,790
up €7,790 (+97.8%), from €7,962 to €15,752
- Profit (loss) carried forward +€3,045
up €3,045, from -€3,045 to €0
- Taxes +€1,641
up €1,641 (+941%), from €174 to €1,816
- Other operating charges +€1,535
up €1,535 (+278%), from €553 to €2,088
- Financial charges +€1,023
up €1,023 (+57.2%), from €1,791 to €2,814
- Financial income +€889
up €889 (+43.1%), from €2,063 to €2,952
- Gross operating margin -€826
down €826 (-2.1%), from €39,382 to €38,556
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 | €152,520 | €162,618 | +€10,098 | +6.6% |
| Fixed assets | 21/28 | €53,289 | €52,130 | -€1,159 | -2.2% |
| Tangible fixed assets | 22/27 | €5,929 | €4,769 | -€1,159 | -19.6% |
| Plant, machinery and equipment | 23 | €805 | €466 | -€339 | -42.1% |
| Furniture and vehicles | 24 | €729 | €489 | -€240 | -32.9% |
| Other tangible fixed assets | 26 | €4,394 | €3,814 | -€580 | -13.2% |
| Financial fixed assets | 28 | €47,360 | €47,360 | = | 0.0% |
| Current assets | 29/58 | €99,231 | €110,488 | +€11,257 | +11.3% |
| Amounts receivable after more than one year | 29 | €17,900 | €0 | -€17,900 | -100% |
| Other amounts receivable | 291 | €17,900 | €0 | -€17,900 | -100% |
| Amounts receivable within one year | 40/41 | €42,538 | €51,470 | +€8,933 | +21.0% |
| Trade receivables | 40 | €14,197 | €8,169 | -€6,028 | -42.5% |
| Other amounts receivable | 41 | €28,341 | €43,301 | +€14,961 | +52.8% |
| Cash at bank and in hand | 54/58 | €38,025 | €59,018 | +€20,993 | +55.2% |
| Deferred charges and accrued income | 490/1 | €768 | €0 | -€768 | -100% |
| Total equity and liabilities | 10/49 | €152,520 | €162,618 | +€10,098 | +6.6% |
| Equity | 10/15 | €3,455 | €7,086 | +€3,631 | +105% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | - | €586 | +€586 | |
| Distributable reserves | 133 | - | €586 | +€586 | |
| Profit (loss) carried forward | 14 | -€3,045 | €0 | +€3,045 | |
| Amounts payable | 17/49 | €149,065 | €155,531 | +€6,466 | +4.3% |
| Amounts payable within one year | 42/48 | €149,065 | €155,531 | +€6,466 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Financial debts | 43 | €227 | €265 | +€38 | +16.7% |
| Other loans | 439 | €227 | €265 | +€38 | +16.7% |
| Trade debts | 44 | €2,217 | €856 | -€1,361 | -61.4% |
| Suppliers | 440/4 | €2,217 | €856 | -€1,361 | -61.4% |
| Taxes, remuneration and social security | 45 | €7,962 | €15,752 | +€7,790 | +97.8% |
| Taxes | 450/3 | €7,962 | €15,752 | +€7,790 | +97.8% |
| Other amounts payable | 47/48 | €138,659 | €88,659 | -€50,000 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,159 | €1,159 | = | 0.0% |
| Other operating charges | 640/8 | €553 | €2,088 | +€1,535 | +278% |
| Gross operating margin | 9900 | €39,382 | €38,556 | -€826 | -2.1% |
| Operating profit (loss) | 9901 | €37,670 | €35,309 | -€2,362 | -6.3% |
| Financial income | 75/76B | €2,063 | €2,952 | +€889 | +43.1% |
| Recurring financial income | 75 | €2,063 | €2,952 | +€889 | +43.1% |
| Financial charges | 65/66B | €1,791 | €2,814 | +€1,023 | +57.2% |
| Recurring financial charges | 65 | €1,791 | €2,814 | +€1,023 | +57.2% |
| Profit (loss) for the period before taxes | 9903 | €37,943 | €35,447 | -€2,496 | -6.6% |
| Income taxes | 67/77 | €174 | €1,816 | +€1,641 | +941% |
| Profit (loss) for the period | 9904 | €37,768 | €33,631 | -€4,137 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,768 | €33,631 | -€4,137 | -11.0% |
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 18 October 2026 via checked.be.