CBJ: what changed
Two fiscal 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.
CBJ
Largest movements
- Financial fixed assets +€6,600
new in 2024: €6,600
- Receivables within one year -€850
no longer reported in 2024 (was €850)
- Deferred charges and accrued income -€348
no longer reported in 2024 (was €348)
- Cash -€178
down €178 (-68.8%), from €259 to €81
mainly Investment in fixed assets (net) (-€6,600)
- Other debts +€4,550
new in 2024: €4,550
- Profit (loss) carried forward +€674
up €674 (+165.7%), from €407 to €1,081
- Other operating charges -€1,300
no longer reported in 2024 (was €1,300)
- Gross operating margin -€777
down €777 (-50.0%), from €1,552 to €775
- Taxes -€91
down €91 (-62.4%), from €146 to €55
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 | €2,607 | €7,831 | +€5,224 | +200.4% |
| Formation expenses | 20 | €1,150 | €1,150 | = | 0.0% |
| Fixed assets | 21/28 | - | €6,600 | +€6,600 | |
| Financial fixed assets | 28 | - | €6,600 | +€6,600 | |
| Current assets | 29/58 | €1,457 | €81 | -€1,376 | -94.4% |
| Amounts receivable within one year | 40/41 | €850 | - | -€850 | |
| Other amounts receivable | 41 | €850 | - | -€850 | |
| Cash at bank and in hand | 54/58 | €259 | €81 | -€178 | -68.8% |
| Deferred charges and accrued income | 490/1 | €348 | - | -€348 | |
| Total equity and liabilities | 10/49 | €2,607 | €7,831 | +€5,224 | +200.4% |
| Equity | 10/15 | €2,607 | €3,281 | +€674 | +25.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407 | €1,081 | +€674 | +165.7% |
| Amounts payable | 17/49 | - | €4,550 | +€4,550 | |
| Amounts payable within one year | 42/48 | - | €4,550 | +€4,550 | |
| Other amounts payable | 47/48 | - | €4,550 | +€4,550 | |
| Other operating charges | 640/8 | €1,300 | - | -€1,300 | |
| Gross operating margin | 9900 | €1,552 | €775 | -€777 | -50.0% |
| Operating profit (loss) | 9901 | €252 | €775 | +€523 | +207.7% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €206 | €729 | +€523 | +254.5% |
| Income taxes | 67/77 | €146 | €55 | -€91 | -62.4% |
| Profit (loss) for the period | 9904 | €60 | €674 | +€615 | +1031.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60 | €674 | +€615 | +1031.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.