CJ Consult: 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.
CJ Consult
Largest movements
- Cash +€33,180
up €33,180 (+26.1%), from €127,021 to €160,201
mainly Other debts (+€106,254) and Net result for the year (+€68,354)
- Receivables after one year -€15,348
no longer reported in 2025 (was €15,348)
- Tangible fixed assets +€3,463
up €3,463 (+99.3%), from €3,487 to €6,951
of which Furniture and vehicles: +€2,468
- Deferred charges and accrued income -€3,232
down €3,232 (-98.3%), from €3,287 to €55
- Other debts +€106,254
up €106,254 (+354%), from €30,000 to €136,254
- Reserves -€79,067
down €79,067 (-68.0%), from €116,233 to €37,166
- Tax, wage and social debts -€4,401
down €4,401 (-39.6%), from €11,110 to €6,708
- Advances received -€3,394
down €3,394 (-87.5%), from €3,878 to €484
- Gross operating margin -€6,953
down €6,953 (-6.6%), from €104,655 to €97,702
- Taxes -€2,502
down €2,502 (-9.1%), from €27,552 to €25,051
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 | €185,758 | €205,204 | +€19,446 | +10.5% |
| Fixed assets | 21/28 | €28,487 | €31,951 | +€3,463 | +12.2% |
| Tangible fixed assets | 22/27 | €3,487 | €6,951 | +€3,463 | +99.3% |
| Land and buildings | 22 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | €3,487 | €5,955 | +€2,468 | +70.8% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €157,271 | €173,253 | +€15,982 | +10.2% |
| Amounts receivable after more than one year | 29 | €15,348 | - | -€15,348 | |
| Other amounts receivable | 291 | €15,348 | - | -€15,348 | |
| Amounts receivable within one year | 40/41 | €11,615 | €12,997 | +€1,382 | +11.9% |
| Trade receivables | 40 | €11,615 | €12,997 | +€1,382 | +11.9% |
| Cash at bank and in hand | 54/58 | €127,021 | €160,201 | +€33,180 | +26.1% |
| Deferred charges and accrued income | 490/1 | €3,287 | €55 | -€3,232 | -98.3% |
| Total equity and liabilities | 10/49 | €185,758 | €205,204 | +€19,446 | +10.5% |
| Equity | 10/15 | €134,833 | €55,766 | -€79,067 | -58.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,233 | €37,166 | -€79,067 | -68.0% |
| Distributable reserves | 133 | €116,233 | €37,166 | -€79,067 | -68.0% |
| Amounts payable | 17/49 | €50,925 | €149,438 | +€98,513 | +193% |
| Amounts payable within one year | 42/48 | €50,925 | €149,438 | +€98,513 | +193% |
| Current portion of amounts payable after more than one year | 42 | €3,597 | €4,073 | +€477 | +13.3% |
| Trade debts | 44 | €2,340 | €1,918 | -€423 | -18.1% |
| Suppliers | 440/4 | €2,340 | €1,918 | -€423 | -18.1% |
| Advances received on contracts in progress | 46 | €3,878 | €484 | -€3,394 | -87.5% |
| Taxes, remuneration and social security | 45 | €11,110 | €6,708 | -€4,401 | -39.6% |
| Taxes | 450/3 | €11,110 | €6,708 | -€4,401 | -39.6% |
| Other amounts payable | 47/48 | €30,000 | €136,254 | +€106,254 | +354% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,305 | €2,835 | +€531 | +23.0% |
| Other operating charges | 640/8 | €1,053 | €1,085 | +€32 | +3.0% |
| Gross operating margin | 9900 | €104,655 | €97,702 | -€6,953 | -6.6% |
| Operating profit (loss) | 9901 | €101,297 | €93,782 | -€7,516 | -7.4% |
| Financial income | 75/76B | €632 | €976 | +€344 | +54.5% |
| Recurring financial income | 75 | €632 | €976 | +€344 | +54.5% |
| Financial charges | 65/66B | €867 | €1,353 | +€486 | +56.1% |
| Recurring financial charges | 65 | €161 | €1,353 | +€1,192 | +739% |
| Non-recurring financial charges | 66B | €706 | - | -€706 | |
| Profit (loss) for the period before taxes | 9903 | €101,062 | €93,405 | -€7,657 | -7.6% |
| Income taxes | 67/77 | €27,552 | €25,051 | -€2,502 | -9.1% |
| Profit (loss) for the period | 9904 | €73,510 | €68,354 | -€5,156 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,510 | €68,354 | -€5,156 | -7.0% |
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 15 October 2026 via checked.be.