CJ Compta: 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.
CJ Compta
Largest movements
- Tangible fixed assets -€17,449
down €17,449 (-48.6%), from €35,922 to €18,473
of which Furniture and vehicles: -€17,305
- Deferred charges and accrued income +€10,874
up €10,874, from €0 to €10,874
- Intangible fixed assets -€5,000
down €5,000 (-14.3%), from €35,000 to €30,000
- Receivables within one year -€2,725
down €2,725 (-10.7%), from €25,428 to €22,703
- Debts after one year -€17,055
down €17,055 (-51.9%), from €32,877 to €15,822
- Profit (loss) carried forward -€14,038
down €14,038 (-298.4%), from -€4,704 to -€18,742
- Trade debts +€12,159
up €12,159 (+528.5%), from €2,301 to €14,459
- Accrued charges and deferred income +€5,971
up €5,971 (+463.8%), from €1,288 to €7,259
- Other debts -€2,123
down €2,123 (-13.7%), from €15,546 to €13,422
- Gross operating margin +€18,045
up €18,045 (+61.3%), from €29,440 to €47,485
- Write-downs +€6,086
new in 2025: €6,086
- Staff costs +€5,144
up €5,144 (+20.6%), from €24,944 to €30,087
- Taxes +€1,454
up €1,454 (+99.8%), from -€1,457 to -€3
- Depreciation +€961
up €961 (+4.7%), from €20,472 to €21,433
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 | €96,948 | €82,917 | -€14,031 | -14.5% |
| Fixed assets | 21/28 | €71,222 | €48,773 | -€22,449 | -31.5% |
| Intangible fixed assets | 21 | €35,000 | €30,000 | -€5,000 | -14.3% |
| Tangible fixed assets | 22/27 | €35,922 | €18,473 | -€17,449 | -48.6% |
| Land and buildings | 22 | €809 | €665 | -€144 | -17.8% |
| Furniture and vehicles | 24 | €35,113 | €17,808 | -€17,305 | -49.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €25,726 | €34,144 | +€8,418 | +32.7% |
| Amounts receivable within one year | 40/41 | €25,428 | €22,703 | -€2,725 | -10.7% |
| Trade receivables | 40 | €25,428 | €22,703 | -€2,725 | -10.7% |
| Cash at bank and in hand | 54/58 | €298 | €567 | +€269 | +90.3% |
| Deferred charges and accrued income | 490/1 | €0 | €10,874 | +€10,874 | |
| Total equity and liabilities | 10/49 | €96,948 | €82,917 | -€14,031 | -14.5% |
| Equity | 10/15 | €10,296 | -€3,742 | -€14,038 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,704 | -€18,742 | -€14,038 | -298.4% |
| Amounts payable | 17/49 | €86,652 | €86,659 | +€7 | 0.0% |
| Amounts payable after more than one year | 17 | €32,877 | €15,822 | -€17,055 | -51.9% |
| Financial debts | 170/4 | €32,877 | €15,822 | -€17,055 | -51.9% |
| Amounts payable within one year | 42/48 | €52,487 | €63,578 | +€11,091 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €17,250 | €17,055 | -€195 | -1.1% |
| Trade debts | 44 | €2,301 | €14,459 | +€12,159 | +528.5% |
| Suppliers | 440/4 | €2,301 | €14,459 | +€12,159 | +528.5% |
| Taxes, remuneration and social security | 45 | €17,391 | €18,641 | +€1,251 | +7.2% |
| Taxes | 450/3 | €17,391 | €18,626 | +€1,235 | +7.1% |
| Remuneration and social security | 454/9 | - | €15 | +€15 | |
| Other amounts payable | 47/48 | €15,546 | €13,422 | -€2,123 | -13.7% |
| Accrued charges and deferred income | 492/3 | €1,288 | €7,259 | +€5,971 | +463.8% |
| Remuneration, social security and pensions | 62 | €24,944 | €30,087 | +€5,144 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,472 | €21,433 | +€961 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,086 | +€6,086 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €9 | - | -€9 | |
| Other operating charges | 640/8 | €1,993 | €1,478 | -€515 | -25.9% |
| Gross operating margin | 9900 | €29,440 | €47,485 | +€18,045 | +61.3% |
| Operating profit (loss) | 9901 | -€17,977 | -€11,599 | +€6,378 | +35.5% |
| Financial income | 75/76B | €4 | €397 | +€393 | +9677.6% |
| Recurring financial income | 75 | €4 | €397 | +€393 | +9677.6% |
| Financial charges | 65/66B | €3,104 | €2,839 | -€265 | -8.5% |
| Recurring financial charges | 65 | €3,104 | €2,839 | -€265 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | -€21,077 | -€14,041 | +€7,036 | +33.4% |
| Income taxes | 67/77 | -€1,457 | -€3 | +€1,454 | +99.8% |
| Profit (loss) for the period | 9904 | -€19,620 | -€14,038 | +€5,582 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,620 | -€14,038 | +€5,582 | +28.5% |
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 7 October 2026 via checked.be.