CJ'Eau Consulting: 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'Eau Consulting
Largest movements
- Receivables within one year +€29,381
up €29,381 (+8614.1%), from €341 to €29,722
of which Trade receivables: +€29,722
- Tangible fixed assets +€5,655
new in 2025: €5,655
- Cash +€3,265
up €3,265 (+392.7%), from €831 to €4,096
mainly Net result for the year (+€25,896) and Tax, wage and social debts (+€16,429)
- Profit (loss) carried forward +€25,896
up €25,896, from -€1,635 to €24,261
- Tax, wage and social debts +€16,429
new in 2025: €16,429
- Debts after one year -€9,371
down €9,371 (-15.6%), from €60,187 to €50,816
- Trade debts +€3,156
up €3,156 (+22025.9%), from €14 to €3,171
- Other debts +€1,306
new in 2025: €1,306
- Gross operating margin +€42,698
up €42,698, from -€1,065 to €41,633
- Taxes +€9,489
new in 2025: €9,489
- Depreciation +€3,263
up €3,263 (+1263.5%), from €258 to €3,521
- Financial charges +€2,015
up €2,015 (+768.4%), from €262 to €2,277
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 | €70,634 | €108,353 | +€37,719 | +53.4% |
| Formation expenses | 20 | €775 | €0 | -€775 | -100.0% |
| Fixed assets | 21/28 | €68,667 | €74,379 | +€5,712 | +8.3% |
| Tangible fixed assets | 22/27 | - | €5,655 | +€5,655 | |
| Furniture and vehicles | 24 | - | €5,655 | +€5,655 | |
| Financial fixed assets | 28 | €68,667 | €68,724 | +€57 | +0.1% |
| Current assets | 29/58 | €1,193 | €33,974 | +€32,782 | +2748.6% |
| Amounts receivable within one year | 40/41 | €341 | €29,722 | +€29,381 | +8614.1% |
| Trade receivables | 40 | - | €29,722 | +€29,722 | |
| Other amounts receivable | 41 | €341 | €0 | -€341 | -100.0% |
| Cash at bank and in hand | 54/58 | €831 | €4,096 | +€3,265 | +392.7% |
| Deferred charges and accrued income | 490/1 | €20 | €156 | +€136 | +669.7% |
| Total equity and liabilities | 10/49 | €70,634 | €108,353 | +€37,719 | +53.4% |
| Equity | 10/15 | €1,365 | €27,261 | +€25,896 | +1897.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,635 | €24,261 | +€25,896 | |
| Amounts payable | 17/49 | €69,269 | €81,092 | +€11,823 | +17.1% |
| Amounts payable after more than one year | 17 | €60,187 | €50,816 | -€9,371 | -15.6% |
| Financial debts | 170/4 | €60,187 | €50,816 | -€9,371 | -15.6% |
| Amounts payable within one year | 42/48 | €9,083 | €30,276 | +€21,194 | +233.3% |
| Current portion of amounts payable after more than one year | 42 | €9,068 | €9,371 | +€302 | +3.3% |
| Trade debts | 44 | €14 | €3,171 | +€3,156 | +22025.9% |
| Suppliers | 440/4 | €14 | €3,171 | +€3,156 | +22025.9% |
| Taxes, remuneration and social security | 45 | - | €16,429 | +€16,429 | |
| Taxes | 450/3 | - | €16,429 | +€16,429 | |
| Other amounts payable | 47/48 | - | €1,306 | +€1,306 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €3,521 | +€3,263 | +1263.5% |
| Other operating charges | 640/8 | €50 | €449 | +€399 | +798.7% |
| Gross operating margin | 9900 | -€1,065 | €41,633 | +€42,698 | |
| Operating profit (loss) | 9901 | -€1,373 | €37,663 | +€39,036 | |
| Financial charges | 65/66B | €262 | €2,277 | +€2,015 | +768.4% |
| Recurring financial charges | 65 | €262 | €2,277 | +€2,015 | +768.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,635 | €35,385 | +€37,021 | |
| Income taxes | 67/77 | - | €9,489 | +€9,489 | |
| Profit (loss) for the period | 9904 | -€1,635 | €25,896 | +€27,532 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,635 | €25,896 | +€27,532 |
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 6 October 2026 via checked.be.