C J 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 TRANS
Largest movements
- Tangible fixed assets +€179,845
up €179,845 (+152.4%), from €117,977 to €297,822
of which Furniture and vehicles: +€105,978
- Receivables within one year +€24,320
up €24,320 (+71.0%), from €34,271 to €58,590
of which Other amounts receivable: +€20,806
- Debts after one year +€174,059
up €174,059 (+298.7%), from €58,275 to €232,334
- Current portion of long-term debt +€22,875
up €22,875 (+89.7%), from €25,494 to €48,369
- Trade debts +€20,735
up €20,735 (+147.3%), from €14,075 to €34,809
- Profit (loss) carried forward -€8,544
down €8,544, from €519 to -€8,026
- Tax, wage and social debts -€8,205
down €8,205 (-35.9%), from €22,833 to €14,628
of which Taxes: -€7,285
- Depreciation +€22,347
up €22,347 (+66.1%), from €33,828 to €56,175
- Financial charges +€12,948
up €12,948 (+375.8%), from €3,446 to €16,394
of which Financial charges: +€6,675
- Gross operating margin -€10,399
down €10,399 (-7.7%), from €134,756 to €124,356
- Other operating charges +€9,869
up €9,869 (+625.4%), from €1,578 to €11,447
- Taxes -€7,584
no longer reported in 2024 (was €7,584)
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €183,712 | €384,563 | +€200,851 | +109.3% |
| Fixed assets | 21/28 | €118,340 | €298,185 | +€179,845 | +152.0% |
| Tangible fixed assets | 22/27 | €117,977 | €297,822 | +€179,845 | +152.4% |
| Plant, machinery and equipment | 23 | €4,517 | €3,594 | -€922 | -20.4% |
| Furniture and vehicles | 24 | €41,399 | €147,377 | +€105,978 | +256.0% |
| Leasing and similar rights | 25 | €72,061 | €143,296 | +€71,235 | +98.9% |
| Other tangible fixed assets | 26 | - | €3,554 | +€3,554 | |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €65,372 | €86,378 | +€21,006 | +32.1% |
| Amounts receivable within one year | 40/41 | €34,271 | €58,590 | +€24,320 | +71.0% |
| Trade receivables | 40 | €31,505 | €35,019 | +€3,514 | +11.2% |
| Other amounts receivable | 41 | €2,765 | €23,571 | +€20,806 | +752.4% |
| Cash at bank and in hand | 54/58 | €27,816 | €27,614 | -€202 | -0.7% |
| Deferred charges and accrued income | 490/1 | €3,286 | €174 | -€3,112 | -94.7% |
| Total equity and liabilities | 10/49 | €183,712 | €384,563 | +€200,851 | +109.3% |
| Equity | 10/15 | €62,519 | €53,974 | -€8,544 | -13.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €52,000 | €52,000 | = | 0.0% |
| Distributable reserves | 133 | €52,000 | €52,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €519 | -€8,026 | -€8,544 | |
| Amounts payable | 17/49 | €121,193 | €330,588 | +€209,395 | +172.8% |
| Amounts payable after more than one year | 17 | €58,275 | €232,334 | +€174,059 | +298.7% |
| Financial debts | 170/4 | €58,275 | €232,334 | +€174,059 | +298.7% |
| Amounts payable within one year | 42/48 | €62,919 | €98,255 | +€35,336 | +56.2% |
| Current portion of amounts payable after more than one year | 42 | €25,494 | €48,369 | +€22,875 | +89.7% |
| Trade debts | 44 | €14,075 | €34,809 | +€20,735 | +147.3% |
| Suppliers | 440/4 | €14,075 | €34,809 | +€20,735 | +147.3% |
| Taxes, remuneration and social security | 45 | €22,833 | €14,628 | -€8,205 | -35.9% |
| Taxes | 450/3 | €18,014 | €10,729 | -€7,285 | -40.4% |
| Remuneration and social security | 454/9 | €4,819 | €3,898 | -€921 | -19.1% |
| Other amounts payable | 47/48 | €517 | €449 | -€68 | -13.2% |
| Remuneration, social security and pensions | 62 | €51,176 | €52,045 | +€869 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,828 | €56,175 | +€22,347 | +66.1% |
| Other operating charges | 640/8 | €1,578 | €11,447 | +€9,869 | +625.4% |
| Non-recurring operating charges | 66A | €103 | - | -€103 | |
| Gross operating margin | 9900 | €134,756 | €124,356 | -€10,399 | -7.7% |
| Operating profit (loss) | 9901 | €48,070 | €4,689 | -€43,381 | -90.2% |
| Financial income | 75/76B | €0 | €3,161 | +€3,161 | +31609900.0% |
| Recurring financial income | 75 | €0 | €286 | +€286 | +2859900.0% |
| Non-recurring financial income | 76B | - | €2,875 | +€2,875 | |
| Financial charges | 65/66B | €3,446 | €16,394 | +€12,948 | +375.8% |
| Recurring financial charges | 65 | €3,446 | €10,121 | +€6,675 | +193.7% |
| Non-recurring financial charges | 66B | - | €6,274 | +€6,274 | |
| Profit (loss) for the period before taxes | 9903 | €44,624 | -€8,544 | -€53,169 | |
| Income taxes | 67/77 | €7,584 | - | -€7,584 | |
| Profit (loss) for the period | 9904 | €37,040 | -€8,544 | -€45,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €37,040 | -€8,544 | -€45,585 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.