CBJ CONSTRUCTION: what changed
CBJ CONSTRUCTION
Largest movements
- Cash -€90,524
down €90,524 (-65.5%), from €138,256 to €47,732
mainly Accrued charges and deferred income (-€51,482) and Trade debts (-€26,554)
- Receivables within one year +€25,807
up €25,807 (+96.3%), from €26,807 to €52,614
of which Trade receivables: +€22,050
- Deferred charges and accrued income +€10,615
up €10,615 (+4,759%), from €223 to €10,838
- Tangible fixed assets -€4,624
down €4,624 (-20.6%), from €22,407 to €17,783
of which Plant, machinery and equipment: -€10,698
- Accrued charges and deferred income -€51,482
no longer reported in 2024 (was €51,482)
- Trade debts -€26,554
down €26,554 (-65.1%), from €40,789 to €14,235
- Tax, wage and social debts +€12,960
up €12,960 (+439%), from €2,951 to €15,910
of which Remuneration and social security: +€12,509
- Profit (loss) carried forward +€12,216
up €12,216 (+24.7%), from €49,438 to €61,654
- Other debts -€6,412
down €6,412 (-25.9%), from €24,725 to €18,312
- Gross operating margin +€84,533
up €84,533 (+53.6%), from €157,629 to €242,162
- Staff costs +€75,970
up €75,970 (+56.7%), from €133,993 to €209,963
- Write-downs -€4,248
no longer reported in 2024 (was €4,248)
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,844 | €131,117 | -€58,727 | -30.9% |
| Fixed assets | 21/28 | €24,557 | €19,933 | -€4,624 | -18.8% |
| Tangible fixed assets | 22/27 | €22,407 | €17,783 | -€4,624 | -20.6% |
| Plant, machinery and equipment | 23 | €17,229 | €6,530 | -€10,698 | -62.1% |
| Furniture and vehicles | 24 | €5,179 | €9,487 | +€4,308 | +83.2% |
| Other tangible fixed assets | 26 | - | €1,766 | +€1,766 | |
| Financial fixed assets | 28 | €2,150 | €2,150 | = | 0.0% |
| Current assets | 29/58 | €165,286 | €111,183 | -€54,103 | -32.7% |
| Amounts receivable within one year | 40/41 | €26,807 | €52,614 | +€25,807 | +96.3% |
| Trade receivables | 40 | €25,056 | €47,106 | +€22,050 | +88.0% |
| Other amounts receivable | 41 | €1,751 | €5,508 | +€3,757 | +215% |
| Cash at bank and in hand | 54/58 | €138,256 | €47,732 | -€90,524 | -65.5% |
| Deferred charges and accrued income | 490/1 | €223 | €10,838 | +€10,615 | +4,759% |
| Total equity and liabilities | 10/49 | €189,844 | €131,117 | -€58,727 | -30.9% |
| Equity | 10/15 | €69,898 | €82,114 | +€12,216 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,438 | €61,654 | +€12,216 | +24.7% |
| Amounts payable | 17/49 | €119,946 | €49,002 | -€70,944 | -59.1% |
| Amounts payable within one year | 42/48 | €68,464 | €49,002 | -€19,462 | -28.4% |
| Trade debts | 44 | €40,789 | €14,235 | -€26,554 | -65.1% |
| Suppliers | 440/4 | €40,789 | €14,235 | -€26,554 | -65.1% |
| Advances received on contracts in progress | 46 | - | €545 | +€545 | |
| Taxes, remuneration and social security | 45 | €2,951 | €15,910 | +€12,960 | +439% |
| Taxes | 450/3 | €2,523 | €2,974 | +€451 | +17.9% |
| Remuneration and social security | 454/9 | €428 | €12,936 | +€12,509 | +2,926% |
| Other amounts payable | 47/48 | €24,725 | €18,312 | -€6,412 | -25.9% |
| Accrued charges and deferred income | 492/3 | €51,482 | - | -€51,482 | |
| Non-recurring operating income | 76A | - | €23,913 | +€23,913 | |
| Remuneration, social security and pensions | 62 | €133,993 | €209,963 | +€75,970 | +56.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,018 | €8,846 | -€2,172 | -19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,248 | - | -€4,248 | |
| Other operating charges | 640/8 | €2,287 | €2,472 | +€185 | +8.1% |
| Gross operating margin | 9900 | €157,629 | €242,162 | +€84,533 | +53.6% |
| Operating profit (loss) | 9901 | €6,082 | €20,881 | +€14,798 | +243% |
| Financial income | 75/76B | €423 | €463 | +€39 | +9.3% |
| Recurring financial income | 75 | €423 | €463 | +€39 | +9.3% |
| Financial charges | 65/66B | €2,509 | €3,581 | +€1,072 | +42.7% |
| Recurring financial charges | 65 | €2,509 | €3,581 | +€1,072 | +42.7% |
| Profit (loss) for the period before taxes | 9903 | €3,997 | €17,762 | +€13,765 | +344% |
| Income taxes | 67/77 | €3,248 | €5,546 | +€2,298 | +70.7% |
| Profit (loss) for the period | 9904 | €749 | €12,216 | +€11,468 | +1,532% |
| Profit (loss) for the period to be appropriated | 9905 | €749 | €12,216 | +€11,468 | +1,532% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.