C.J. DESIGN: 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. DESIGN
Largest movements
- Financial fixed assets +€33,250
new in 2025: €33,250
- Receivables within one year -€19,559
down €19,559 (-66.4%), from €29,470 to €9,911
of which Trade receivables: -€21,413
- Cash +€13,098
up €13,098 (+89.2%), from €14,681 to €27,779
mainly Debts after one year (+€26,566) and Receivables within one year (+€19,559)
- Stocks and contracts +€5,124
up €5,124 (+10.1%), from €50,576 to €55,700
- Deferred charges and accrued income +€2,637
up €2,637 (+283%), from €930 to €3,567
- Debts after one year +€26,566
new in 2025: €26,566
- Tax, wage and social debts +€6,940
up €6,940 (+56.8%), from €12,224 to €19,164
of which Taxes: +€4,500
- Trade debts -€5,422
down €5,422 (-16.3%), from €33,275 to €27,853
- Current portion of long-term debt +€3,917
new in 2025: €3,917
- Profit (loss) carried forward -€3,486
down €3,486 (-12.3%), from €28,437 to €24,951
- Gross operating margin -€9,674
down €9,674 (-20.8%), from €46,439 to €36,764
- Financial charges +€2,346
up €2,346 (+227%), from €1,033 to €3,379
- Taxes -€1,856
down €1,856 (-92.5%), from €2,007 to €151
- Staff costs -€897
down €897 (-2.5%), from €36,453 to €35,556
- Other operating charges -€474
down €474 (-55.0%), from €863 to €389
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 | €98,686 | €132,460 | +€33,773 | +34.2% |
| Fixed assets | 21/28 | €3,029 | €35,502 | +€32,474 | +1,072% |
| Tangible fixed assets | 22/27 | €3,029 | €2,252 | -€776 | -25.6% |
| Plant, machinery and equipment | 23 | €924 | €584 | -€340 | -36.8% |
| Furniture and vehicles | 24 | €1,645 | €1,361 | -€283 | -17.2% |
| Other tangible fixed assets | 26 | €460 | €307 | -€153 | -33.3% |
| Financial fixed assets | 28 | - | €33,250 | +€33,250 | |
| Current assets | 29/58 | €95,657 | €96,957 | +€1,300 | +1.4% |
| Stocks and contracts in progress | 3 | €50,576 | €55,700 | +€5,124 | +10.1% |
| Stocks | 30/36 | €50,576 | €55,700 | +€5,124 | +10.1% |
| Amounts receivable within one year | 40/41 | €29,470 | €9,911 | -€19,559 | -66.4% |
| Trade receivables | 40 | €29,470 | €8,058 | -€21,413 | -72.7% |
| Other amounts receivable | 41 | €0 | €1,854 | +€1,854 | |
| Cash at bank and in hand | 54/58 | €14,681 | €27,779 | +€13,098 | +89.2% |
| Deferred charges and accrued income | 490/1 | €930 | €3,567 | +€2,637 | +283% |
| Total equity and liabilities | 10/49 | €98,686 | €132,460 | +€33,773 | +34.2% |
| Equity | 10/15 | €46,409 | €42,923 | -€3,486 | -7.5% |
| Contributions | 10/11 | €16,113 | €16,113 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,437 | €24,951 | -€3,486 | -12.3% |
| Amounts payable | 17/49 | €52,278 | €89,537 | +€37,259 | +71.3% |
| Amounts payable after more than one year | 17 | - | €26,566 | +€26,566 | |
| Financial debts | 170/4 | - | €26,566 | +€26,566 | |
| Amounts payable within one year | 42/48 | €52,278 | €62,971 | +€10,693 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,917 | +€3,917 | |
| Financial debts | 43 | - | €3,188 | +€3,188 | |
| Credit institutions | 430/8 | - | €3,188 | +€3,188 | |
| Trade debts | 44 | €33,275 | €27,853 | -€5,422 | -16.3% |
| Suppliers | 440/4 | €33,275 | €27,853 | -€5,422 | -16.3% |
| Taxes, remuneration and social security | 45 | €12,224 | €19,164 | +€6,940 | +56.8% |
| Taxes | 450/3 | €7,933 | €12,433 | +€4,500 | +56.7% |
| Remuneration and social security | 454/9 | €4,291 | €6,730 | +€2,439 | +56.9% |
| Other amounts payable | 47/48 | €6,779 | €8,850 | +€2,071 | +30.5% |
| Non-recurring operating income | 76A | €673 | - | -€673 | |
| Remuneration, social security and pensions | 62 | €36,453 | €35,556 | -€897 | -2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €998 | €776 | -€221 | -22.2% |
| Other operating charges | 640/8 | €863 | €389 | -€474 | -55.0% |
| Gross operating margin | 9900 | €46,439 | €36,764 | -€9,674 | -20.8% |
| Operating profit (loss) | 9901 | €8,125 | €43 | -€8,082 | -99.5% |
| Financial income | 75/76B | €69 | €1 | -€69 | -99.2% |
| Recurring financial income | 75 | €69 | €1 | -€69 | -99.2% |
| Financial charges | 65/66B | €1,033 | €3,379 | +€2,346 | +227% |
| Recurring financial charges | 65 | €1,033 | €3,379 | +€2,346 | +227% |
| Profit (loss) for the period before taxes | 9903 | €7,162 | -€3,335 | -€10,496 | |
| Income taxes | 67/77 | €2,007 | €151 | -€1,856 | -92.5% |
| Profit (loss) for the period | 9904 | €5,155 | -€3,486 | -€8,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,155 | -€3,486 | -€8,641 |
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 21 October 2026 via checked.be.