CBJ Consulting: 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 Consulting
Largest movements
- Deferred charges and accrued income +€5,408
up €5,408 (+693.3%), from €780 to €6,189
- Tangible fixed assets -€4,609
down €4,609 (-12.7%), from €36,334 to €31,725
of which Leasing and similar rights: -€9,164
- Cash -€2,533
down €2,533 (-12.3%), from €20,654 to €18,121
mainly Debts after one year (-€9,216) and Investment in fixed assets (net) (-€5,690)
- Receivables within one year +€1,271
up €1,271 (+9.9%), from €12,787 to €14,058
of which Trade receivables: +€1,271
- Debts after one year -€9,216
down €9,216 (-33.8%), from €27,290 to €18,074
- Reserves +€5,058
up €5,058 (+30.5%), from €16,594 to €21,652
- Tax, wage and social debts +€3,466
up €3,466 (+26.3%), from €13,200 to €16,666
- Gross operating margin -€12,846
down €12,846 (-33.3%), from €38,572 to €25,726
- Taxes -€2,033
down €2,033 (-27.8%), from €7,318 to €5,285
- Financial charges +€764
up €764 (+27.3%), from €2,796 to €3,560
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.
Cash bridge derived
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 | €70,555 | €70,092 | -€463 | -0.7% |
| Fixed assets | 21/28 | €36,334 | €31,725 | -€4,609 | -12.7% |
| Tangible fixed assets | 22/27 | €36,334 | €31,725 | -€4,609 | -12.7% |
| Furniture and vehicles | 24 | €855 | €5,410 | +€4,555 | +532.7% |
| Leasing and similar rights | 25 | €35,479 | €26,315 | -€9,164 | -25.8% |
| Current assets | 29/58 | €34,221 | €38,367 | +€4,146 | +12.1% |
| Amounts receivable within one year | 40/41 | €12,787 | €14,058 | +€1,271 | +9.9% |
| Trade receivables | 40 | €12,705 | €13,976 | +€1,271 | +10.0% |
| Other amounts receivable | 41 | €82 | €82 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €20,654 | €18,121 | -€2,533 | -12.3% |
| Deferred charges and accrued income | 490/1 | €780 | €6,189 | +€5,408 | +693.3% |
| Total equity and liabilities | 10/49 | €70,555 | €70,092 | -€463 | -0.7% |
| Equity | 10/15 | €18,594 | €23,652 | +€5,058 | +27.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,594 | €21,652 | +€5,058 | +30.5% |
| Distributable reserves | 133 | €16,594 | €21,652 | +€5,058 | +30.5% |
| Amounts payable | 17/49 | €51,961 | €46,440 | -€5,521 | -10.6% |
| Amounts payable after more than one year | 17 | €27,290 | €18,074 | -€9,216 | -33.8% |
| Financial debts | 170/4 | €27,290 | €18,074 | -€9,216 | -33.8% |
| Amounts payable within one year | 42/48 | €23,505 | €26,654 | +€3,149 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €8,788 | €9,216 | +€427 | +4.9% |
| Trade debts | 44 | €930 | €649 | -€281 | -30.2% |
| Suppliers | 440/4 | €930 | €649 | -€281 | -30.2% |
| Taxes, remuneration and social security | 45 | €13,200 | €16,666 | +€3,466 | +26.3% |
| Taxes | 450/3 | €13,200 | €16,666 | +€3,466 | +26.3% |
| Other amounts payable | 47/48 | €587 | €124 | -€463 | -78.9% |
| Accrued charges and deferred income | 492/3 | €1,166 | €1,712 | +€546 | +46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,462 | €10,299 | -€164 | -1.6% |
| Other operating charges | 640/8 | €1,401 | €1,524 | +€123 | +8.8% |
| Gross operating margin | 9900 | €38,572 | €25,726 | -€12,846 | -33.3% |
| Operating profit (loss) | 9901 | €26,709 | €13,904 | -€12,805 | -47.9% |
| Financial charges | 65/66B | €2,796 | €3,560 | +€764 | +27.3% |
| Recurring financial charges | 65 | €2,796 | €3,560 | +€764 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €23,913 | €10,344 | -€13,569 | -56.7% |
| Income taxes | 67/77 | €7,318 | €5,285 | -€2,033 | -27.8% |
| Profit (loss) for the period | 9904 | €16,594 | €5,058 | -€11,536 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,594 | €5,058 | -€11,536 | -69.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.