C.J.P: 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.P
Largest movements
- Receivables within one year +€174,389
up €174,389 (+34.7%), from €501,861 to €676,251
of which Trade receivables: +€160,990
- Cash +€55,995
up €55,995 (+45.7%), from €122,433 to €178,428
mainly Trade debts (+€115,383) and Other debts (+€115,000)
- Trade debts +€115,383
up €115,383 (+18.9%), from €611,864 to €727,248
- Other debts +€115,000
new in 2025: €115,000
- Gross operating margin -€595
down €595 (-72.6%), from €821 to €225
- Financial charges -€496
down €496 (-87.1%), from €569 to €74
- Other operating charges -€100
down €100 (-39.8%), from €251 to €151
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 | €624,294 | €854,678 | +€230,384 | +36.9% |
| Current assets | 29/58 | €624,294 | €854,678 | +€230,384 | +36.9% |
| Amounts receivable within one year | 40/41 | €501,861 | €676,251 | +€174,389 | +34.7% |
| Trade receivables | 40 | €332,222 | €493,212 | +€160,990 | +48.5% |
| Other amounts receivable | 41 | €169,639 | €183,039 | +€13,400 | +7.9% |
| Cash at bank and in hand | 54/58 | €122,433 | €178,428 | +€55,995 | +45.7% |
| Total equity and liabilities | 10/49 | €624,294 | €854,678 | +€230,384 | +36.9% |
| Equity | 10/15 | €12,430 | €12,431 | +€1 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27 | €27 | = | 0.0% |
| Non-distributable reserves | 130/1 | €27 | €27 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27 | €27 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €3 | +€1 | +25.2% |
| Amounts payable | 17/49 | €611,864 | €842,248 | +€230,383 | +37.7% |
| Amounts payable within one year | 42/48 | €611,864 | €842,248 | +€230,383 | +37.7% |
| Trade debts | 44 | €611,864 | €727,248 | +€115,383 | +18.9% |
| Suppliers | 440/4 | €611,864 | €727,248 | +€115,383 | +18.9% |
| Other amounts payable | 47/48 | - | €115,000 | +€115,000 | |
| Other operating charges | 640/8 | €251 | €151 | -€100 | -39.8% |
| Gross operating margin | 9900 | €821 | €225 | -€595 | -72.6% |
| Operating profit (loss) | 9901 | €570 | €74 | -€495 | -87.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €569 | €74 | -€496 | -87.1% |
| Recurring financial charges | 65 | €569 | €74 | -€496 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | €1 | €1 | -€0 | -17.5% |
| Profit (loss) for the period | 9904 | €1 | €1 | -€0 | -17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1 | €1 | -€0 | -17.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.