C & J CONSULT: 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 & J CONSULT
Largest movements
- Current investments -€41,264
down €41,264 (-39.8%), from €103,636 to €62,372
- Tangible fixed assets -€37,813
down €37,813 (-7.6%), from €499,961 to €462,148
of which Land and buildings: -€35,569
- Receivables within one year +€32,316
up €32,316 (+161%), from €20,127 to €52,444
of which Trade receivables: +€33,218
- Cash -€25,597
down €25,597 (-62.8%), from €40,761 to €15,164
mainly Net result for the year (-€55,305) and Debts after one year (-€39,606)
- Profit (loss) carried forward -€55,305
down €55,305 (-78.9%), from €70,053 to €14,748
- Debts after one year -€39,606
no longer reported in 2025 (was €39,606)
- Other debts +€30,095
up €30,095 (+132%), from €22,824 to €52,919
- Current portion of long-term debt -€21,021
no longer reported in 2025 (was €21,021)
- Trade debts +€11,865
up €11,865 (+409%), from €2,904 to €14,769
- Gross operating margin +€27,939
up €27,939 (+65.0%), from -€42,963 to -€15,023
- Financial income -€3,385
down €3,385 (-95.1%), from €3,560 to €175
- Financial charges -€926
down €926 (-82.3%), from €1,125 to €199
- Other operating charges -€715
down €715 (-24.2%), from €2,961 to €2,246
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 | €664,485 | €592,128 | -€72,357 | -10.9% |
| Fixed assets | 21/28 | €499,961 | €462,148 | -€37,813 | -7.6% |
| Tangible fixed assets | 22/27 | €499,961 | €462,148 | -€37,813 | -7.6% |
| Land and buildings | 22 | €492,963 | €457,393 | -€35,569 | -7.2% |
| Plant, machinery and equipment | 23 | €6,359 | €4,385 | -€1,974 | -31.0% |
| Furniture and vehicles | 24 | €640 | €370 | -€269 | -42.1% |
| Current assets | 29/58 | €164,524 | €129,980 | -€34,544 | -21.0% |
| Amounts receivable within one year | 40/41 | €20,127 | €52,444 | +€32,316 | +161% |
| Trade receivables | 40 | €0 | €33,218 | +€33,218 | |
| Other amounts receivable | 41 | €20,127 | €19,226 | -€902 | -4.5% |
| Current investments | 50/53 | €103,636 | €62,372 | -€41,264 | -39.8% |
| Cash at bank and in hand | 54/58 | €40,761 | €15,164 | -€25,597 | -62.8% |
| Total equity and liabilities | 10/49 | €664,485 | €592,128 | -€72,357 | -10.9% |
| Equity | 10/15 | €578,130 | €522,825 | -€55,305 | -9.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €495,677 | €495,677 | = | 0.0% |
| Tax-exempt reserves | 132 | €93,750 | €93,750 | = | 0.0% |
| Distributable reserves | 133 | €401,927 | €401,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,053 | €14,748 | -€55,305 | -78.9% |
| Amounts payable | 17/49 | €86,354 | €69,303 | -€17,052 | -19.7% |
| Amounts payable after more than one year | 17 | €39,606 | - | -€39,606 | |
| Financial debts | 170/4 | €39,606 | - | -€39,606 | |
| Amounts payable within one year | 42/48 | €46,749 | €69,303 | +€22,554 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €21,021 | - | -€21,021 | |
| Trade debts | 44 | €2,904 | €14,769 | +€11,865 | +409% |
| Suppliers | 440/4 | €2,904 | €14,769 | +€11,865 | +409% |
| Taxes, remuneration and social security | 45 | €0 | €1,614 | +€1,614 | |
| Taxes | 450/3 | €0 | €1,614 | +€1,614 | |
| Other amounts payable | 47/48 | €22,824 | €52,919 | +€30,095 | +132% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,978 | €37,813 | -€166 | -0.4% |
| Other operating charges | 640/8 | €2,961 | €2,246 | -€715 | -24.2% |
| Gross operating margin | 9900 | -€42,963 | -€15,023 | +€27,939 | +65.0% |
| Operating profit (loss) | 9901 | -€83,902 | -€55,082 | +€28,820 | +34.3% |
| Financial income | 75/76B | €3,560 | €175 | -€3,385 | -95.1% |
| Recurring financial income | 75 | €3,560 | €175 | -€3,385 | -95.1% |
| Financial charges | 65/66B | €1,125 | €199 | -€926 | -82.3% |
| Recurring financial charges | 65 | €1,125 | €199 | -€926 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€81,466 | -€55,106 | +€26,361 | +32.4% |
| Income taxes | 67/77 | €575 | €199 | -€376 | -65.3% |
| Profit (loss) for the period | 9904 | -€82,041 | -€55,305 | +€26,737 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€82,041 | -€55,305 | +€26,737 | +32.6% |
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 17 October 2026 via checked.be.