C&J Consulting: 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 Consulting
Largest movements
- Cash +€6,732
up €6,732 (+57.3%), from €11,755 to €18,487
mainly Net result for the year (+€7,733) and Receivables within one year (+€630)
- Receivables within one year -€630
no longer reported in 2025 (was €630)
- Profit (loss) carried forward +€7,733
up €7,733 (+112%), from €6,918 to €14,651
- Tax, wage and social debts -€950
down €950 (-28.9%), from €3,286 to €2,336
- Other debts -€558
down €558 (-37.2%), from €1,500 to €942
- Taxes -€1,530
down €1,530 (-54.3%), from €2,819 to €1,289
- Gross operating margin -€1,490
down €1,490 (-13.0%), from €11,421 to €9,931
- Other operating charges +€735
new in 2025: €735
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 | €12,385 | €18,487 | +€6,102 | +49.3% |
| Current assets | 29/58 | €12,385 | €18,487 | +€6,102 | +49.3% |
| Amounts receivable within one year | 40/41 | €630 | - | -€630 | |
| Other amounts receivable | 41 | €630 | - | -€630 | |
| Cash at bank and in hand | 54/58 | €11,755 | €18,487 | +€6,732 | +57.3% |
| Total equity and liabilities | 10/49 | €12,385 | €18,487 | +€6,102 | +49.3% |
| Equity | 10/15 | €7,418 | €15,151 | +€7,733 | +104% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,918 | €14,651 | +€7,733 | +112% |
| Amounts payable | 17/49 | €4,967 | €3,336 | -€1,631 | -32.8% |
| Amounts payable within one year | 42/48 | €4,967 | €3,336 | -€1,631 | -32.8% |
| Trade debts | 44 | €182 | €58 | -€124 | -68.2% |
| Suppliers | 440/4 | €182 | €58 | -€124 | -68.2% |
| Taxes, remuneration and social security | 45 | €3,286 | €2,336 | -€950 | -28.9% |
| Taxes | 450/3 | €3,286 | €2,336 | -€950 | -28.9% |
| Other amounts payable | 47/48 | €1,500 | €942 | -€558 | -37.2% |
| Other operating charges | 640/8 | - | €735 | +€735 | |
| Gross operating margin | 9900 | €11,421 | €9,931 | -€1,490 | -13.0% |
| Operating profit (loss) | 9901 | €11,421 | €9,196 | -€2,225 | -19.5% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €188 | €174 | -€14 | -7.4% |
| Recurring financial charges | 65 | €188 | €174 | -€14 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €11,237 | €9,022 | -€2,215 | -19.7% |
| Income taxes | 67/77 | €2,819 | €1,289 | -€1,530 | -54.3% |
| Profit (loss) for the period | 9904 | €8,418 | €7,733 | -€685 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,418 | €7,733 | -€685 | -8.1% |
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 24 October 2026 via checked.be.