CG HDJ: what changed
Two financial 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.
CG HDJ
Largest movements
- Receivables within one year +€9,867
up €9,867 (+98.1%), from €10,059 to €19,926
of which Other amounts receivable: +€5,854
- Cash -€5,470
down €5,470 (-10.3%), from €52,921 to €47,451
mainly Contributions, distributions and other (-€30,588) and Receivables within one year (-€9,867)
- Deferred charges and accrued income -€3,625
down €3,625 (-47.9%), from €7,560 to €3,935
- Profit (loss) carried forward +€2,790
up €2,790 (+4.7%), from €59,431 to €62,221
- Accrued charges and deferred income -€1,804
no longer reported in 2025 (was €1,804)
- Tax, wage and social debts +€843
up €843 (+31.2%), from €2,701 to €3,544
- Gross operating margin +€14,873
up €14,873 (+46.5%), from €31,971 to €46,844
- Taxes +€5,104
up €5,104 (+80.1%), from €6,374 to €11,478
- Financial charges +€600
new in 2025: €600
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.
Derived cash bridge
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 | €71,395 | €72,723 | +€1,328 | +1.9% |
| Fixed assets | 21/28 | €855 | €1,411 | +€556 | +65.0% |
| Tangible fixed assets | 22/27 | €855 | €1,411 | +€556 | +65.0% |
| Plant, machinery and equipment | 23 | €855 | €1,411 | +€556 | +65.0% |
| Current assets | 29/58 | €70,540 | €71,312 | +€772 | +1.1% |
| Amounts receivable within one year | 40/41 | €10,059 | €19,926 | +€9,867 | +98.1% |
| Trade receivables | 40 | €7,278 | €11,291 | +€4,012 | +55.1% |
| Other amounts receivable | 41 | €2,781 | €8,635 | +€5,854 | +211% |
| Cash at bank and in hand | 54/58 | €52,921 | €47,451 | -€5,470 | -10.3% |
| Deferred charges and accrued income | 490/1 | €7,560 | €3,935 | -€3,625 | -47.9% |
| Total equity and liabilities | 10/49 | €71,395 | €72,723 | +€1,328 | +1.9% |
| Equity | 10/15 | €64,431 | €67,221 | +€2,790 | +4.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,431 | €62,221 | +€2,790 | +4.7% |
| Amounts payable | 17/49 | €6,965 | €5,503 | -€1,462 | -21.0% |
| Amounts payable within one year | 42/48 | €5,160 | €5,503 | +€343 | +6.6% |
| Trade debts | 44 | €2,459 | €1,959 | -€501 | -20.4% |
| Suppliers | 440/4 | €2,459 | €1,959 | -€501 | -20.4% |
| Taxes, remuneration and social security | 45 | €2,701 | €3,544 | +€843 | +31.2% |
| Taxes | 450/3 | €2,701 | €3,544 | +€843 | +31.2% |
| Accrued charges and deferred income | 492/3 | €1,804 | - | -€1,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | €523 | +€441 | +538% |
| Other operating charges | 640/8 | €400 | €865 | +€466 | +116% |
| Gross operating margin | 9900 | €31,971 | €46,844 | +€14,873 | +46.5% |
| Operating profit (loss) | 9901 | €31,489 | €45,456 | +€13,967 | +44.4% |
| Financial charges | 65/66B | - | €600 | +€600 | |
| Recurring financial charges | 65 | - | €600 | +€600 | |
| Profit (loss) for the period before taxes | 9903 | €31,489 | €44,856 | +€13,367 | +42.4% |
| Income taxes | 67/77 | €6,374 | €11,478 | +€5,104 | +80.1% |
| Profit (loss) for the period | 9904 | €25,115 | €33,378 | +€8,263 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,115 | €33,378 | +€8,263 | +32.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.