C.D.J.: 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.
C.D.J.
Largest movements
- Tangible fixed assets -€17,371
down €17,371 (-4.3%), from €407,603 to €390,232
- Debts after one year -€28,304
down €28,304 (-18.5%), from €152,588 to €124,284
- Reserves +€9,842
up €9,842 (+55.2%), from €17,841 to €27,682
- Gross operating margin -€809
down €809 (-2.0%), from €39,907 to €39,097
- Financial charges -€560
down €560 (-13.9%), from €4,015 to €3,455
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 | €411,751 | €393,551 | -€18,200 | -4.4% |
| Fixed assets | 21/28 | €407,603 | €390,232 | -€17,371 | -4.3% |
| Tangible fixed assets | 22/27 | €407,603 | €390,232 | -€17,371 | -4.3% |
| Land and buildings | 22 | €407,603 | €390,232 | -€17,371 | -4.3% |
| Current assets | 29/58 | €4,147 | €3,319 | -€828 | -20.0% |
| Amounts receivable within one year | 40/41 | €790 | - | -€790 | |
| Other amounts receivable | 41 | €790 | - | -€790 | |
| Cash at bank and in hand | 54/58 | €3,280 | €2,695 | -€585 | -17.8% |
| Deferred charges and accrued income | 490/1 | €78 | €624 | +€547 | +704.9% |
| Total equity and liabilities | 10/49 | €411,751 | €393,551 | -€18,200 | -4.4% |
| Equity | 10/15 | €100,941 | €110,782 | +€9,842 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €64,500 | €64,500 | = | 0.0% |
| Reserves | 13 | €17,841 | €27,682 | +€9,842 | +55.2% |
| Distributable reserves | 133 | €17,841 | €27,682 | +€9,842 | +55.2% |
| Amounts payable | 17/49 | €310,810 | €282,769 | -€28,041 | -9.0% |
| Amounts payable after more than one year | 17 | €152,588 | €124,284 | -€28,304 | -18.5% |
| Financial debts | 170/4 | €152,588 | €124,284 | -€28,304 | -18.5% |
| Amounts payable within one year | 42/48 | €158,222 | €158,485 | +€263 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €27,739 | €28,304 | +€566 | +2.0% |
| Trade debts | 44 | €2,675 | €2,678 | +€3 | +0.1% |
| Suppliers | 440/4 | €2,675 | €2,678 | +€3 | +0.1% |
| Taxes, remuneration and social security | 45 | €5,094 | €5,039 | -€55 | -1.1% |
| Taxes | 450/3 | €5,094 | €5,039 | -€55 | -1.1% |
| Other amounts payable | 47/48 | €122,714 | €122,464 | -€251 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,299 | €17,371 | +€72 | +0.4% |
| Other operating charges | 640/8 | €3,328 | €3,390 | +€63 | +1.9% |
| Gross operating margin | 9900 | €39,907 | €39,097 | -€809 | -2.0% |
| Operating profit (loss) | 9901 | €19,280 | €18,336 | -€944 | -4.9% |
| Financial charges | 65/66B | €4,015 | €3,455 | -€560 | -13.9% |
| Recurring financial charges | 65 | €4,015 | €3,455 | -€560 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €15,265 | €14,881 | -€384 | -2.5% |
| Income taxes | 67/77 | €5,094 | €5,039 | -€55 | -1.1% |
| Profit (loss) for the period | 9904 | €10,171 | €9,842 | -€329 | -3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,171 | €9,842 | -€329 | -3.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.