CDJ invest: what changed
CDJ invest
Largest movements
- Cash +€6,076
up €6,076 (+538%), from €1,130 to €7,206
mainly Depreciation (+€3,282) and Net result for the year (+€3,241)
- Tangible fixed assets -€3,282
down €3,282 (-6.9%), from €47,436 to €44,154
of which Land and buildings: -€1,853
- Deferred charges and accrued income -€1,260
down €1,260 (-72.8%), from €1,731 to €471
- Reserves +€3,241
up €3,241 (+10.9%), from €29,804 to €33,045
of which Distributable reserves: +€3,241
- Tax, wage and social debts -€742
down €742 (-30.9%), from €2,402 to €1,660
- Current portion of long-term debt -€652
down €652 (-100%), from €652 to €0
- Gross operating margin -€2,898
down €2,898 (-25.1%), from €11,557 to €8,659
- Taxes -€742
down €742 (-30.9%), from €2,402 to €1,660
- Other operating charges -€366
down €366 (-28.4%), from €1,288 to €922
- Financial charges -€239
down €239 (-99.5%), from €240 to €1
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,891 | €59,312 | +€1,422 | +2.5% |
| Fixed assets | 21/28 | €47,436 | €44,154 | -€3,282 | -6.9% |
| Tangible fixed assets | 22/27 | €47,436 | €44,154 | -€3,282 | -6.9% |
| Land and buildings | 22 | €39,155 | €37,302 | -€1,853 | -4.7% |
| Other tangible fixed assets | 26 | €8,280 | €6,852 | -€1,429 | -17.3% |
| Current assets | 29/58 | €10,455 | €15,159 | +€4,704 | +45.0% |
| Amounts receivable within one year | 40/41 | €7,594 | €7,471 | -€123 | -1.6% |
| Other amounts receivable | 41 | €7,594 | €7,471 | -€123 | -1.6% |
| Current investments | 50/53 | - | €11 | +€11 | |
| Cash at bank and in hand | 54/58 | €1,130 | €7,206 | +€6,076 | +538% |
| Deferred charges and accrued income | 490/1 | €1,731 | €471 | -€1,260 | -72.8% |
| Total equity and liabilities | 10/49 | €57,891 | €59,312 | +€1,422 | +2.5% |
| Equity | 10/15 | €53,469 | €56,710 | +€3,241 | +6.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,804 | €33,045 | +€3,241 | +10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €27,944 | €31,185 | +€3,241 | +11.6% |
| Profit (loss) carried forward | 14 | €11,265 | €11,265 | = | 0.0% |
| Amounts payable | 17/49 | €4,422 | €2,602 | -€1,820 | -41.2% |
| Amounts payable within one year | 42/48 | €4,422 | €2,602 | -€1,820 | -41.2% |
| Current portion of amounts payable after more than one year | 42 | €652 | €0 | -€652 | -100% |
| Trade debts | 44 | €1,368 | €942 | -€425 | -31.1% |
| Suppliers | 440/4 | €1,368 | €942 | -€425 | -31.1% |
| Taxes, remuneration and social security | 45 | €2,402 | €1,660 | -€742 | -30.9% |
| Taxes | 450/3 | €2,402 | €1,660 | -€742 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,282 | €3,282 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,288 | €922 | -€366 | -28.4% |
| Gross operating margin | 9900 | €11,557 | €8,659 | -€2,898 | -25.1% |
| Operating profit (loss) | 9901 | €6,987 | €4,455 | -€2,532 | -36.2% |
| Financial income | 75/76B | €454 | €447 | -€7 | -1.5% |
| Recurring financial income | 75 | €454 | €447 | -€7 | -1.5% |
| Financial charges | 65/66B | €240 | €1 | -€239 | -99.5% |
| Recurring financial charges | 65 | €240 | €1 | -€239 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €7,201 | €4,901 | -€2,300 | -31.9% |
| Income taxes | 67/77 | €2,402 | €1,660 | -€742 | -30.9% |
| Profit (loss) for the period | 9904 | €4,799 | €3,241 | -€1,558 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,799 | €3,241 | -€1,558 | -32.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.