C.J.I TRANS: 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.I TRANS
Largest movements
- Receivables within one year +€18,848
up €18,848 (+141%), from €13,385 to €32,233
of which Other amounts receivable: +€17,076
- Tangible fixed assets -€6,988
no longer reported in 2025 (was €6,988)
- Profit (loss) carried forward +€8,562
up €8,562 (+81.6%), from €10,491 to €19,052
- Tax, wage and social debts +€2,247
up €2,247 (+118%), from €1,909 to €4,156
- Other debts +€1,000
new in 2025: €1,000
- Gross operating margin +€10,587
up €10,587 (+139%), from €7,594 to €18,181
- Other operating charges +€6,160
up €6,160 (+485%), from €1,270 to €7,430
- Depreciation -€5,131
down €5,131 (-99.4%), from €5,161 to €30
- Taxes +€2,800
up €2,800 (+705%), from €397 to €3,197
- Financial income +€911
up €911 (+248%), from €367 to €1,278
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 | €20,567 | €32,313 | +€11,746 | +57.1% |
| Formation expenses | 20 | €30 | - | -€30 | |
| Fixed assets | 21/28 | €6,988 | - | -€6,988 | |
| Tangible fixed assets | 22/27 | €6,988 | - | -€6,988 | |
| Furniture and vehicles | 24 | €6,988 | - | -€6,988 | |
| Current assets | 29/58 | €13,549 | €32,313 | +€18,764 | +138% |
| Amounts receivable within one year | 40/41 | €13,385 | €32,233 | +€18,848 | +141% |
| Trade receivables | 40 | €1,098 | €2,870 | +€1,771 | +161% |
| Other amounts receivable | 41 | €12,287 | €29,363 | +€17,076 | +139% |
| Cash at bank and in hand | 54/58 | €164 | €80 | -€83 | -51.0% |
| Total equity and liabilities | 10/49 | €20,567 | €32,313 | +€11,746 | +57.1% |
| Equity | 10/15 | €14,491 | €23,052 | +€8,562 | +59.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,491 | €19,052 | +€8,562 | +81.6% |
| Amounts payable | 17/49 | €6,076 | €9,261 | +€3,184 | +52.4% |
| Amounts payable within one year | 42/48 | €6,076 | €9,261 | +€3,184 | +52.4% |
| Trade debts | 44 | €4,167 | €4,105 | -€62 | -1.5% |
| Suppliers | 440/4 | €4,167 | €4,105 | -€62 | -1.5% |
| Taxes, remuneration and social security | 45 | €1,909 | €4,156 | +€2,247 | +118% |
| Taxes | 450/3 | €1,909 | €4,156 | +€2,247 | +118% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,161 | €30 | -€5,131 | -99.4% |
| Other operating charges | 640/8 | €1,270 | €7,430 | +€6,160 | +485% |
| Gross operating margin | 9900 | €7,594 | €18,181 | +€10,587 | +139% |
| Operating profit (loss) | 9901 | €1,164 | €10,722 | +€9,558 | +821% |
| Financial income | 75/76B | €367 | €1,278 | +€911 | +248% |
| Recurring financial income | 75 | €367 | €1,278 | +€911 | +248% |
| Financial charges | 65/66B | €301 | €242 | -€60 | -19.8% |
| Recurring financial charges | 65 | €301 | €242 | -€60 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €1,230 | €11,758 | +€10,529 | +856% |
| Income taxes | 67/77 | €397 | €3,197 | +€2,800 | +705% |
| Profit (loss) for the period | 9904 | €833 | €8,562 | +€7,729 | +928% |
| Profit (loss) for the period to be appropriated | 9905 | €833 | €8,562 | +€7,729 | +928% |
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 27 October 2026 via checked.be.