CAJEMA COMPTA: 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.
What changed
CAJEMA COMPTA
NACE 69.201, Certified accountants and tax accountants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€85,838
2024 · €92,607-€6,769
Equity
€603,341
2024 · €524,971+€78,370
Cash
€258,430
2024 · €245,866+€12,564
Balance sheet total
€789,716
2024 · €713,225+€76,491
Largest movements
Assets
- Current investments +€73,014
up €73,014 (+54.7%), from €133,461 to €206,475
- Tangible fixed assets -€16,609
down €16,609 (-6.3%), from €264,155 to €247,546
- Cash +€12,564
up €12,564 (+5.1%), from €245,866 to €258,430
mainly Net result for the year (+€85,838) and Depreciation (+€21,482)
Equity and liabilities
- Reserves +€78,324
up €78,324 (+15.7%), from €499,737 to €578,061
of which Distributable reserves: +€78,300
- Debts after one year -€12,368
down €12,368 (-11.0%), from €112,368 to €100,000
of which Financial debts: -€12,368
Income statement
- Staff costs +€17,008
up €17,008 (+12.8%), from €132,985 to €149,993
- Gross operating margin +€12,546
up €12,546 (+4.3%), from €289,895 to €302,441
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.
Result 2024
€92,607
Gross operating margin
+€12,546
Staff costs
-€17,008
Depreciation
-€2,615
Other operating charges
-€1,098
Other operating items
-€2,746
Financial income
-€27
Financial charges
+€1,820
Taxes
+€2,360
Result 2025
€85,838
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€115,710
Investment
-€81,004
Financing
-€22,142
Cash 2024
€245,866
From operations (derived)
+€115,710
Net result for the year
+€85,838
Depreciation
+€21,482
Receivables within one year
-€4,773
Deferred charges and accrued income
+€368
Trade debts
+€5,374
Tax, wage and social debts
+€5,759
Other debts
+€3,478
Accrued charges and deferred income
-€1,816
Investment (derived)
-€81,004
Investment in fixed assets (net)
-€7,991
Current investments
-€73,014
Financing
-€22,142
Debts after one year
-€12,368
Current portion of long-term debt
-€2,305
Contributions, distributions and other
-€7,469
Cash 2025
€258,430
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €713,225 | €789,716 | +€76,491 | +10.7% |
| Fixed assets | 21/28 | €264,842 | €251,351 | -€13,491 | -5.1% |
| Intangible fixed assets | 21 | €370 | €3,488 | +€3,118 | +844% |
| Tangible fixed assets | 22/27 | €264,155 | €247,546 | -€16,609 | -6.3% |
| Land and buildings | 22 | €224,258 | €216,338 | -€7,920 | -3.5% |
| Plant, machinery and equipment | 23 | €2,806 | €1,911 | -€895 | -31.9% |
| Furniture and vehicles | 24 | €36,977 | €29,287 | -€7,689 | -20.8% |
| Other tangible fixed assets | 26 | €114 | €10 | -€104 | -91.3% |
| Financial fixed assets | 28 | €318 | €318 | = | 0.0% |
| Current assets | 29/58 | €448,383 | €538,365 | +€89,982 | +20.1% |
| Amounts receivable within one year | 40/41 | €59,063 | €63,836 | +€4,773 | +8.1% |
| Trade receivables | 40 | €54,074 | €50,152 | -€3,922 | -7.3% |
| Other amounts receivable | 41 | €4,988 | €13,683 | +€8,695 | +174% |
| Current investments | 50/53 | €133,461 | €206,475 | +€73,014 | +54.7% |
| Cash at bank and in hand | 54/58 | €245,866 | €258,430 | +€12,564 | +5.1% |
| Deferred charges and accrued income | 490/1 | €9,994 | €9,625 | -€368 | -3.7% |
| Total equity and liabilities | 10/49 | €713,225 | €789,716 | +€76,491 | +10.7% |
| Equity | 10/15 | €524,971 | €603,341 | +€78,370 | +14.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €499,737 | €578,061 | +€78,324 | +15.7% |
| Tax-exempt reserves | 132 | €14,237 | €14,261 | +€24 | +0.2% |
| Distributable reserves | 133 | €485,500 | €563,800 | +€78,300 | +16.1% |
| Profit (loss) carried forward | 14 | €235 | €280 | +€45 | +19.3% |
| Amounts payable | 17/49 | €188,254 | €186,376 | -€1,878 | -1.0% |
| Amounts payable after more than one year | 17 | €112,368 | €100,000 | -€12,368 | -11.0% |
| Financial debts | 170/4 | €12,368 | - | -€12,368 | |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €66,228 | €78,534 | +€12,306 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €15,917 | €13,612 | -€2,305 | -14.5% |
| Trade debts | 44 | €3,349 | €8,723 | +€5,374 | +160% |
| Suppliers | 440/4 | €3,349 | €8,723 | +€5,374 | +160% |
| Taxes, remuneration and social security | 45 | €42,168 | €47,928 | +€5,759 | +13.7% |
| Taxes | 450/3 | €24,567 | €32,669 | +€8,102 | +33.0% |
| Remuneration and social security | 454/9 | €17,601 | €15,259 | -€2,343 | -13.3% |
| Other amounts payable | 47/48 | €4,793 | €8,272 | +€3,478 | +72.6% |
| Accrued charges and deferred income | 492/3 | €9,657 | €7,841 | -€1,816 | -18.8% |
| Remuneration, social security and pensions | 62 | €132,985 | €149,993 | +€17,008 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,867 | €21,482 | +€2,615 | +13.9% |
| Other operating charges | 640/8 | €7,104 | €8,202 | +€1,098 | +15.5% |
| Non-recurring operating charges | 66A | - | €2,746 | +€2,746 | |
| Gross operating margin | 9900 | €289,895 | €302,441 | +€12,546 | +4.3% |
| Operating profit (loss) | 9901 | €130,940 | €120,018 | -€10,922 | -8.3% |
| Financial income | 75/76B | €7,895 | €7,869 | -€27 | -0.3% |
| Recurring financial income | 75 | €7,895 | €7,869 | -€27 | -0.3% |
| Financial charges | 65/66B | €9,492 | €7,672 | -€1,820 | -19.2% |
| Recurring financial charges | 65 | €9,492 | €7,672 | -€1,820 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €129,343 | €120,215 | -€9,129 | -7.1% |
| Income taxes | 67/77 | €36,736 | €34,376 | -€2,360 | -6.4% |
| Profit (loss) for the period | 9904 | €92,607 | €85,838 | -€6,769 | -7.3% |
| Transfer to tax-exempt reserves | 689 | - | €24 | +€24 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,607 | €85,814 | -€6,793 | -7.3% |
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 18 October 2026 via checked.be.