CJ Concept: 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 Concept
Largest movements
- Intangible fixed assets -€1,600
down €1,600 (-66.9%), from €2,393 to €793
- Tangible fixed assets -€574
down €574 (-46.3%), from €1,240 to €666
- Stocks and contracts +€355
up €355 (+11.2%), from €3,158 to €3,513
- Formation expenses -€286
down €286 (-67.0%), from €427 to €141
- Trade debts -€1,751
down €1,751 (-45.9%), from €3,813 to €2,062
- Other debts -€441
down €441 (-0.8%), from €54,447 to €54,006
- Tax, wage and social debts -€162
down €162 (-1.1%), from €15,125 to €14,963
of which Taxes: -€162
- Gross operating margin +€17,454
up €17,454, from -€10,237 to €7,217
- Depreciation +€141
up €141 (+6.1%), from €2,318 to €2,459
- Other operating charges +€130
up €130 (+3.0%), from €4,267 to €4,397
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 | €15,467 | €13,230 | -€2,237 | -14.5% |
| Formation expenses | 20 | €427 | €141 | -€286 | -67.0% |
| Fixed assets | 21/28 | €6,033 | €3,859 | -€2,174 | -36.0% |
| Intangible fixed assets | 21 | €2,393 | €793 | -€1,600 | -66.9% |
| Tangible fixed assets | 22/27 | €1,240 | €666 | -€574 | -46.3% |
| Furniture and vehicles | 24 | €1,240 | €666 | -€574 | -46.3% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €9,007 | €9,230 | +€223 | +2.5% |
| Stocks and contracts in progress | 3 | €3,158 | €3,513 | +€355 | +11.2% |
| Stocks | 30/36 | €3,158 | €3,513 | +€355 | +11.2% |
| Amounts receivable within one year | 40/41 | €969 | €927 | -€42 | -4.3% |
| Trade receivables | 40 | €969 | €927 | -€42 | -4.3% |
| Cash at bank and in hand | 54/58 | €4,880 | €4,790 | -€90 | -1.8% |
| Total equity and liabilities | 10/49 | €15,467 | €13,230 | -€2,237 | -14.5% |
| Equity | 10/15 | -€57,918 | -€57,801 | +€117 | +0.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,918 | -€62,801 | +€117 | +0.2% |
| Amounts payable | 17/49 | €73,385 | €71,031 | -€2,354 | -3.2% |
| Amounts payable within one year | 42/48 | €73,385 | €71,031 | -€2,354 | -3.2% |
| Trade debts | 44 | €3,813 | €2,062 | -€1,751 | -45.9% |
| Suppliers | 440/4 | €3,813 | €2,062 | -€1,751 | -45.9% |
| Taxes, remuneration and social security | 45 | €15,125 | €14,963 | -€162 | -1.1% |
| Taxes | 450/3 | €1,125 | €963 | -€162 | -14.4% |
| Remuneration and social security | 454/9 | €14,000 | €14,000 | = | 0.0% |
| Other amounts payable | 47/48 | €54,447 | €54,006 | -€441 | -0.8% |
| Non-recurring operating income | 76A | €48 | €47 | -€1 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,318 | €2,459 | +€141 | +6.1% |
| Other operating charges | 640/8 | €4,267 | €4,397 | +€130 | +3.0% |
| Gross operating margin | 9900 | -€10,237 | €7,217 | +€17,454 | |
| Operating profit (loss) | 9901 | -€16,822 | €361 | +€17,183 | |
| Financial charges | 65/66B | €242 | €244 | +€2 | +0.8% |
| Recurring financial charges | 65 | €242 | €244 | +€2 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,064 | €117 | +€17,181 | |
| Profit (loss) for the period | 9904 | -€17,064 | €117 | +€17,181 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,064 | €117 | +€17,181 |
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 8 October 2026 via checked.be.