CBJS Advisory: 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.
CBJS Advisory
Largest movements
- Cash +€20,480
up €20,480 (+55.2%), from €37,108 to €57,588
- Receivables within one year +€16,569
up €16,569 (+63.3%), from €26,166 to €42,735
- Tax, wage and social debts +€34,948
up €34,948 (+214.6%), from €16,284 to €51,232
- Reserves +€5,000
up €5,000 (+10.5%), from €47,500 to €52,500
- Trade debts -€1,416
down €1,416 (-93.1%), from €1,521 to €105
- Gross operating margin +€150,421
up €150,421 (+1135.5%), from €13,247 to €163,669
- Taxes +€32,893
up €32,893 (+785.6%), from €4,187 to €37,080
- Other operating charges +€2,502
up €2,502 (+315.1%), from €794 to €3,296
- Financial charges +€2,102
up €2,102 (+81.6%), from €2,576 to €4,679
- Depreciation +€1,876
up €1,876 (+80.4%), from €2,332 to €4,208
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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,047 | €122,017 | +€37,969 | +45.2% |
| Fixed assets | 21/28 | €20,774 | €21,693 | +€920 | +4.4% |
| Tangible fixed assets | 22/27 | €20,774 | €21,693 | +€920 | +4.4% |
| Furniture and vehicles | 24 | - | €4,328 | +€4,328 | |
| Other tangible fixed assets | 26 | €20,774 | €17,365 | -€3,408 | -16.4% |
| Current assets | 29/58 | €63,274 | €100,323 | +€37,049 | +58.6% |
| Amounts receivable within one year | 40/41 | €26,166 | €42,735 | +€16,569 | +63.3% |
| Trade receivables | 40 | €26,166 | €42,735 | +€16,569 | +63.3% |
| Cash at bank and in hand | 54/58 | €37,108 | €57,588 | +€20,480 | +55.2% |
| Total equity and liabilities | 10/49 | €84,047 | €122,017 | +€37,969 | +45.2% |
| Equity | 10/15 | €63,633 | €68,038 | +€4,405 | +6.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €47,500 | €52,500 | +€5,000 | +10.5% |
| Distributable reserves | 133 | €47,500 | €52,500 | +€5,000 | +10.5% |
| Profit (loss) carried forward | 14 | €1,133 | €538 | -€595 | -52.5% |
| Amounts payable | 17/49 | €20,414 | €53,978 | +€33,564 | +164.4% |
| Amounts payable within one year | 42/48 | €19,214 | €52,778 | +€33,564 | +174.7% |
| Trade debts | 44 | €1,521 | €105 | -€1,416 | -93.1% |
| Suppliers | 440/4 | €1,521 | €105 | -€1,416 | -93.1% |
| Taxes, remuneration and social security | 45 | €16,284 | €51,232 | +€34,948 | +214.6% |
| Taxes | 450/3 | €16,284 | €51,232 | +€34,948 | +214.6% |
| Other amounts payable | 47/48 | €1,409 | €1,441 | +€32 | +2.3% |
| Accrued charges and deferred income | 492/3 | €1,200 | €1,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,332 | €4,208 | +€1,876 | +80.4% |
| Other operating charges | 640/8 | €794 | €3,296 | +€2,502 | +315.1% |
| Gross operating margin | 9900 | €13,247 | €163,669 | +€150,421 | +1135.5% |
| Operating profit (loss) | 9901 | €10,121 | €156,165 | +€146,043 | +1442.9% |
| Financial income | 75/76B | €201 | €0 | -€201 | -100.0% |
| Recurring financial income | 75 | €201 | €0 | -€201 | -100.0% |
| Financial charges | 65/66B | €2,576 | €4,679 | +€2,102 | +81.6% |
| Recurring financial charges | 65 | €2,576 | €4,679 | +€2,102 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €7,746 | €151,486 | +€143,740 | +1855.7% |
| Income taxes | 67/77 | €4,187 | €37,080 | +€32,893 | +785.6% |
| Profit (loss) for the period | 9904 | €3,559 | €114,405 | +€110,847 | +3114.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,559 | €114,405 | +€110,847 | +3114.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.