CDJ CONSULT: 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.
CDJ CONSULT
Largest movements
- Receivables within one year +€98,335
up €98,335 (+31.3%), from €313,882 to €412,217
of which Trade receivables: +€61,639
- Cash -€59,953
down €59,953 (-50.3%), from €119,182 to €59,229
mainly Receivables within one year (-€98,335) and Investment in fixed assets (net) (-€50,053)
- Tangible fixed assets +€44,024
up €44,024 (+110.5%), from €39,858 to €83,882
of which Furniture and vehicles: +€42,847
- Stocks and contracts -€36,122
down €36,122 (-75.0%), from €48,163 to €12,041
- Debts after one year +€16,038
new in 2024: €16,038
- Other debts +€11,388
up €11,388 (+13.7%), from €83,318 to €94,706
- Profit (loss) carried forward +€9,259
up €9,259 (+15.4%), from -€60,180 to -€50,921
- Gross operating margin +€42,119
up €42,119 (+141.6%), from €29,741 to €71,860
- Write-downs +€36,122
new in 2024: €36,122
- Financial charges +€5,967
up €5,967 (+125.0%), from €4,772 to €10,740
- Other operating charges +€4,729
up €4,729 (+105.6%), from €4,480 to €9,209
- Depreciation +€1,647
up €1,647 (+35.6%), from €4,630 to €6,276
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 | €523,879 | €570,720 | +€46,841 | +8.9% |
| Fixed assets | 21/28 | €41,587 | €85,364 | +€43,777 | +105.3% |
| Intangible fixed assets | 21 | €1,729 | €1,482 | -€247 | -14.3% |
| Tangible fixed assets | 22/27 | €39,858 | €83,882 | +€44,024 | +110.5% |
| Land and buildings | 22 | €1,018 | €583 | -€435 | -42.7% |
| Plant, machinery and equipment | 23 | €2,890 | €6,037 | +€3,146 | +108.9% |
| Furniture and vehicles | 24 | €7,384 | €50,231 | +€42,847 | +580.3% |
| Assets under construction and advance payments | 27 | €28,567 | €27,032 | -€1,535 | -5.4% |
| Current assets | 29/58 | €482,292 | €485,356 | +€3,064 | +0.6% |
| Stocks and contracts in progress | 3 | €48,163 | €12,041 | -€36,122 | -75.0% |
| Stocks | 30/36 | €48,163 | €12,041 | -€36,122 | -75.0% |
| Amounts receivable within one year | 40/41 | €313,882 | €412,217 | +€98,335 | +31.3% |
| Trade receivables | 40 | €13,882 | €75,521 | +€61,639 | +444.0% |
| Other amounts receivable | 41 | €300,000 | €336,696 | +€36,696 | +12.2% |
| Cash at bank and in hand | 54/58 | €119,182 | €59,229 | -€59,953 | -50.3% |
| Deferred charges and accrued income | 490/1 | €1,065 | €1,869 | +€804 | +75.6% |
| Total equity and liabilities | 10/49 | €523,879 | €570,720 | +€46,841 | +8.9% |
| Equity | 10/15 | €377,113 | €386,372 | +€9,259 | +2.5% |
| Contributions | 10/11 | €279,840 | €279,840 | = | 0.0% |
| Outside capital | 11 | €279,840 | €279,840 | = | 0.0% |
| Other | 1109/19 | €279,840 | €279,840 | = | 0.0% |
| Reserves | 13 | €157,453 | €157,453 | = | 0.0% |
| Distributable reserves | 133 | €157,453 | €157,453 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,180 | -€50,921 | +€9,259 | +15.4% |
| Amounts payable | 17/49 | €146,765 | €184,348 | +€37,582 | +25.6% |
| Amounts payable after more than one year | 17 | - | €16,038 | +€16,038 | |
| Financial debts | 170/4 | - | €16,038 | +€16,038 | |
| Amounts payable within one year | 42/48 | €146,718 | €168,063 | +€21,345 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,664 | +€3,664 | |
| Trade debts | 44 | €62,373 | €65,022 | +€2,649 | +4.2% |
| Suppliers | 440/4 | €62,373 | €65,022 | +€2,649 | +4.2% |
| Taxes, remuneration and social security | 45 | €1,027 | €4,670 | +€3,643 | +354.7% |
| Taxes | 450/3 | €1,027 | €4,670 | +€3,643 | +354.7% |
| Other amounts payable | 47/48 | €83,318 | €94,706 | +€11,388 | +13.7% |
| Accrued charges and deferred income | 492/3 | €47 | €247 | +€200 | +421.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,630 | €6,276 | +€1,647 | +35.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €36,122 | +€36,122 | |
| Other operating charges | 640/8 | €4,480 | €9,209 | +€4,729 | +105.6% |
| Gross operating margin | 9900 | €29,741 | €71,860 | +€42,119 | +141.6% |
| Operating profit (loss) | 9901 | €20,632 | €20,253 | -€379 | -1.8% |
| Financial income | 75/76B | €255 | €46 | -€209 | -82.0% |
| Recurring financial income | 75 | €255 | €46 | -€209 | -82.0% |
| Financial charges | 65/66B | €4,772 | €10,740 | +€5,967 | +125.0% |
| Recurring financial charges | 65 | €4,772 | €10,740 | +€5,967 | +125.0% |
| Profit (loss) for the period before taxes | 9903 | €16,115 | €9,559 | -€6,556 | -40.7% |
| Income taxes | 67/77 | €363 | €300 | -€63 | -17.3% |
| Profit (loss) for the period | 9904 | €15,751 | €9,259 | -€6,493 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,751 | €9,259 | -€6,493 | -41.2% |
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 3 October 2026 via checked.be.