C-Jay International: 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-Jay International
Largest movements
- Cash +€51,176
up €51,176 (+179%), from €28,575 to €79,750
mainly Other debts (+€27,986) and Net result for the year (+€13,158)
- Deferred charges and accrued income -€4,001
down €4,001 (-97.3%), from €4,113 to €111
- Tangible fixed assets -€1,896
down €1,896 (-21.9%), from €8,661 to €6,765
of which Plant, machinery and equipment: -€1,108
- Receivables within one year +€1,742
up €1,742 (+28.6%), from €6,084 to €7,826
of which Other amounts receivable: +€4,087
- Reserves +€50,931
new in 2025: €50,931
- Profit (loss) carried forward -€37,773
no longer reported in 2025 (was €37,773)
- Other debts +€27,986
up €27,986 (+825%), from €3,392 to €31,379
- Trade debts +€8,068
up €8,068 (+751%), from €1,074 to €9,142
- Tax, wage and social debts -€2,194
no longer reported in 2025 (was €2,194)
- Gross operating margin -€4,328
down €4,328 (-16.1%), from €26,868 to €22,539
- Taxes -€1,721
down €1,721 (-27.9%), from €6,169 to €4,447
- Financial charges +€1,383
up €1,383 (+148%), from €934 to €2,317
- Other operating charges +€671
up €671 (+409%), from €164 to €835
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 | €47,433 | €94,452 | +€47,019 | +99.1% |
| Fixed assets | 21/28 | €8,661 | €6,765 | -€1,896 | -21.9% |
| Tangible fixed assets | 22/27 | €8,661 | €6,765 | -€1,896 | -21.9% |
| Plant, machinery and equipment | 23 | €3,083 | €1,976 | -€1,108 | -35.9% |
| Other tangible fixed assets | 26 | €5,578 | €4,789 | -€789 | -14.1% |
| Current assets | 29/58 | €38,772 | €87,687 | +€48,916 | +126% |
| Amounts receivable within one year | 40/41 | €6,084 | €7,826 | +€1,742 | +28.6% |
| Trade receivables | 40 | €6,084 | €3,738 | -€2,346 | -38.6% |
| Other amounts receivable | 41 | €0 | €4,087 | +€4,087 | |
| Cash at bank and in hand | 54/58 | €28,575 | €79,750 | +€51,176 | +179% |
| Deferred charges and accrued income | 490/1 | €4,113 | €111 | -€4,001 | -97.3% |
| Total equity and liabilities | 10/49 | €47,433 | €94,452 | +€47,019 | +99.1% |
| Equity | 10/15 | €40,773 | €53,931 | +€13,158 | +32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €50,931 | +€50,931 | |
| Distributable reserves | 133 | - | €50,931 | +€50,931 | |
| Profit (loss) carried forward | 14 | €37,773 | - | -€37,773 | |
| Amounts payable | 17/49 | €6,660 | €40,521 | +€33,861 | +508% |
| Amounts payable within one year | 42/48 | €6,660 | €40,521 | +€33,861 | +508% |
| Trade debts | 44 | €1,074 | €9,142 | +€8,068 | +751% |
| Suppliers | 440/4 | €1,074 | €9,142 | +€8,068 | +751% |
| Taxes, remuneration and social security | 45 | €2,194 | - | -€2,194 | |
| Taxes | 450/3 | €2,194 | - | -€2,194 | |
| Other amounts payable | 47/48 | €3,392 | €31,379 | +€27,986 | +825% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,057 | €1,896 | -€160 | -7.8% |
| Other operating charges | 640/8 | €164 | €835 | +€671 | +409% |
| Gross operating margin | 9900 | €26,868 | €22,539 | -€4,328 | -16.1% |
| Operating profit (loss) | 9901 | €24,647 | €19,808 | -€4,839 | -19.6% |
| Financial income | 75/76B | €8 | €115 | +€107 | +1,300% |
| Recurring financial income | 75 | €8 | €115 | +€107 | +1,300% |
| Financial charges | 65/66B | €934 | €2,317 | +€1,383 | +148% |
| Recurring financial charges | 65 | €934 | €2,317 | +€1,383 | +148% |
| Profit (loss) for the period before taxes | 9903 | €23,721 | €17,606 | -€6,115 | -25.8% |
| Income taxes | 67/77 | €6,169 | €4,447 | -€1,721 | -27.9% |
| Profit (loss) for the period | 9904 | €17,552 | €13,158 | -€4,394 | -25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,552 | €13,158 | -€4,394 | -25.0% |
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 25 October 2026 via checked.be.