C.D.J.C.: 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.
C.D.J.C.
Largest movements
- Cash +€153,946
up €153,946 (+42.5%), from €362,307 to €516,254
mainly Net result for the year (+€156,692) and Depreciation (+€27,274)
- Tangible fixed assets -€14,936
down €14,936 (-25.8%), from €57,855 to €42,919
of which Furniture and vehicles: -€25,517
- Receivables within one year +€5,837
up €5,837 (+88.6%), from €6,590 to €12,427
of which Other amounts receivable: +€5,837
- Reserves +€144,705
up €144,705 (+46.3%), from €312,471 to €457,176
of which Distributable reserves: +€164,418
- Debts after one year -€23,220
down €23,220 (-92.3%), from €25,165 to €1,945
- Tax, wage and social debts +€19,283
up €19,283 (+104%), from €18,602 to €37,885
- Trade debts +€6,705
up €6,705 (+325%), from €2,062 to €8,768
- Gross operating margin +€71,297
up €71,297 (+37.6%), from €189,642 to €260,939
- Taxes +€29,893
up €29,893 (+62.5%), from €47,858 to €77,751
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 | €427,987 | €572,940 | +€144,953 | +33.9% |
| Fixed assets | 21/28 | €57,855 | €42,919 | -€14,936 | -25.8% |
| Tangible fixed assets | 22/27 | €57,855 | €42,919 | -€14,936 | -25.8% |
| Plant, machinery and equipment | 23 | €3,652 | €14,234 | +€10,582 | +290% |
| Furniture and vehicles | 24 | €54,203 | €28,685 | -€25,517 | -47.1% |
| Current assets | 29/58 | €370,132 | €530,021 | +€159,888 | +43.2% |
| Amounts receivable within one year | 40/41 | €6,590 | €12,427 | +€5,837 | +88.6% |
| Trade receivables | 40 | €1,591 | €1,591 | = | 0.0% |
| Other amounts receivable | 41 | €4,999 | €10,836 | +€5,837 | +117% |
| Cash at bank and in hand | 54/58 | €362,307 | €516,254 | +€153,946 | +42.5% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,340 | +€105 | +8.5% |
| Total equity and liabilities | 10/49 | €427,987 | €572,940 | +€144,953 | +33.9% |
| Equity | 10/15 | €345,029 | €489,734 | +€144,705 | +41.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €312,471 | €457,176 | +€144,705 | +46.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,714 | €0 | -€19,714 | -100% |
| Distributable reserves | 133 | €290,898 | €455,316 | +€164,418 | +56.5% |
| Profit (loss) carried forward | 14 | €13,966 | €13,966 | = | 0.0% |
| Amounts payable | 17/49 | €82,958 | €83,206 | +€248 | +0.3% |
| Amounts payable after more than one year | 17 | €25,165 | €1,945 | -€23,220 | -92.3% |
| Financial debts | 170/4 | €25,165 | €1,945 | -€23,220 | -92.3% |
| Amounts payable within one year | 42/48 | €57,792 | €81,261 | +€23,468 | +40.6% |
| Current portion of amounts payable after more than one year | 42 | €22,988 | €23,220 | +€232 | +1.0% |
| Trade debts | 44 | €2,062 | €8,768 | +€6,705 | +325% |
| Suppliers | 440/4 | €2,062 | €8,768 | +€6,705 | +325% |
| Taxes, remuneration and social security | 45 | €18,602 | €37,885 | +€19,283 | +104% |
| Taxes | 450/3 | €18,602 | €37,885 | +€19,283 | +104% |
| Other amounts payable | 47/48 | €14,140 | €11,388 | -€2,752 | -19.5% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,170 | €27,274 | +€104 | +0.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €292 | €373 | +€81 | +27.9% |
| Gross operating margin | 9900 | €189,642 | €260,939 | +€71,297 | +37.6% |
| Operating profit (loss) | 9901 | €162,181 | €233,292 | +€71,111 | +43.8% |
| Financial income | 75/76B | €580 | €1,734 | +€1,155 | +199% |
| Recurring financial income | 75 | €580 | €1,734 | +€1,155 | +199% |
| Financial charges | 65/66B | €783 | €584 | -€199 | -25.4% |
| Recurring financial charges | 65 | €783 | €584 | -€199 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €161,978 | €234,443 | +€72,465 | +44.7% |
| Income taxes | 67/77 | €47,858 | €77,751 | +€29,893 | +62.5% |
| Profit (loss) for the period | 9904 | €114,120 | €156,692 | +€42,572 | +37.3% |
| Transfer from tax-exempt reserves | 789 | - | €19,714 | +€19,714 | |
| Profit (loss) for the period to be appropriated | 9905 | €114,120 | €176,406 | +€62,286 | +54.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.