C.A.J.-Distri: what changed
C.A.J.-Distri
Largest movements
- Tangible fixed assets +€600,495
up €600,495 (+932%), from €64,428 to €664,923
of which Land and buildings: +€586,244
- Cash +€173,075
up €173,075 (+150%), from €115,084 to €288,158
mainly Debts after one year (+€540,903) and Net result for the year (+€120,195)
- Receivables within one year -€19,695
down €19,695 (-8.5%), from €230,720 to €211,026
of which Other amounts receivable: -€30,971
- Debts after one year +€540,903
up €540,903 (+923%), from €58,581 to €599,483
- Reserves +€120,195
up €120,195 (+147%), from €81,855 to €202,050
of which Distributable reserves: +€120,195
- Profit (loss) carried forward -€77,230
no longer reported in 2024 (was €77,230)
- Other debts +€57,709
up €57,709 (+734%), from €7,866 to €65,575
- Tax, wage and social debts +€35,324
up €35,324 (+56.1%), from €63,001 to €98,325
of which Taxes: +€32,842
- Gross operating margin +€145,656
up €145,656 (+91.1%), from €159,816 to €305,472
- Depreciation +€78,806
up €78,806 (+254%), from €30,983 to €109,789
- Financial charges +€18,849
up €18,849 (+442%), from €4,264 to €23,113
of which Financial charges: +€9,659
- Taxes +€10,608
up €10,608 (+27.8%), from €38,130 to €48,738
- Other operating charges +€4,095
up €4,095 (+768%), from €533 to €4,628
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €592,877 | €1,333,296 | +€740,419 | +125% |
| Fixed assets | 21/28 | €101,606 | €692,079 | +€590,473 | +581% |
| Intangible fixed assets | 21 | €37,178 | €27,156 | -€10,022 | -27.0% |
| Tangible fixed assets | 22/27 | €64,428 | €664,923 | +€600,495 | +932% |
| Land and buildings | 22 | - | €586,244 | +€586,244 | |
| Plant, machinery and equipment | 23 | €16,928 | €46,249 | +€29,322 | +173% |
| Furniture and vehicles | 24 | €34,417 | €27,813 | -€6,603 | -19.2% |
| Leasing and similar rights | 25 | €13,084 | €4,616 | -€8,468 | -64.7% |
| Current assets | 29/58 | €491,271 | €641,217 | +€149,946 | +30.5% |
| Stocks and contracts in progress | 3 | €144,192 | €142,020 | -€2,172 | -1.5% |
| Stocks | 30/36 | €144,192 | €142,020 | -€2,172 | -1.5% |
| Amounts receivable within one year | 40/41 | €230,720 | €211,026 | -€19,695 | -8.5% |
| Trade receivables | 40 | €199,749 | €211,026 | +€11,276 | +5.6% |
| Other amounts receivable | 41 | €30,971 | - | -€30,971 | |
| Cash at bank and in hand | 54/58 | €115,084 | €288,158 | +€173,075 | +150% |
| Deferred charges and accrued income | 490/1 | €1,275 | €13 | -€1,262 | -99.0% |
| Total equity and liabilities | 10/49 | €592,877 | €1,333,296 | +€740,419 | +125% |
| Equity | 10/15 | €177,635 | €220,600 | +€42,966 | +24.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €81,855 | €202,050 | +€120,195 | +147% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €200,195 | +€120,195 | +150% |
| Profit (loss) carried forward | 14 | €77,230 | - | -€77,230 | |
| Amounts payable | 17/49 | €415,242 | €1,112,695 | +€697,453 | +168% |
| Amounts payable after more than one year | 17 | €58,581 | €599,483 | +€540,903 | +923% |
| Financial debts | 170/4 | €58,581 | €599,483 | +€540,903 | +923% |
| Amounts payable within one year | 42/48 | €356,662 | €513,212 | +€156,550 | +43.9% |
| Current portion of amounts payable after more than one year | 42 | €24,727 | €57,915 | +€33,189 | +134% |
| Trade debts | 44 | €241,108 | €251,324 | +€10,215 | +4.2% |
| Suppliers | 440/4 | €241,108 | €251,324 | +€10,215 | +4.2% |
| Advances received on contracts in progress | 46 | €19,960 | €40,073 | +€20,113 | +101% |
| Taxes, remuneration and social security | 45 | €63,001 | €98,325 | +€35,324 | +56.1% |
| Taxes | 450/3 | €60,682 | €93,525 | +€32,842 | +54.1% |
| Remuneration and social security | 454/9 | €2,318 | €4,800 | +€2,482 | +107% |
| Other amounts payable | 47/48 | €7,866 | €65,575 | +€57,709 | +734% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,983 | €109,789 | +€78,806 | +254% |
| Other operating charges | 640/8 | €533 | €4,628 | +€4,095 | +768% |
| Gross operating margin | 9900 | €159,816 | €305,472 | +€145,656 | +91.1% |
| Operating profit (loss) | 9901 | €128,299 | €191,054 | +€62,755 | +48.9% |
| Financial income | 75/76B | €107 | €992 | +€886 | +831% |
| Recurring financial income | 75 | €107 | €992 | +€886 | +831% |
| Financial charges | 65/66B | €4,264 | €23,113 | +€18,849 | +442% |
| Recurring financial charges | 65 | €4,264 | €13,923 | +€9,659 | +227% |
| Non-recurring financial charges | 66B | - | €9,190 | +€9,190 | |
| Profit (loss) for the period before taxes | 9903 | €124,142 | €168,934 | +€44,792 | +36.1% |
| Income taxes | 67/77 | €38,130 | €48,738 | +€10,608 | +27.8% |
| Profit (loss) for the period | 9904 | €86,012 | €120,195 | +€34,184 | +39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,012 | €120,195 | +€34,184 | +39.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.