CJ ELEC: 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 ELEC
Largest movements
- Cash -€8,344
down €8,344 (-46.9%), from €17,807 to €9,463
mainly Net result for the year (-€7,096) and Receivables within one year (-€1,138)
- Receivables within one year +€1,138
up €1,138 (+145.3%), from €783 to €1,921
of which Other amounts receivable: +€1,220
- Profit (loss) carried forward -€7,096
down €7,096 (-39.8%), from -€17,827 to -€24,923
- Gross operating margin -€1,429
down €1,429 (-29.1%), from -€4,910 to -€6,339
- Staff costs -€333
no longer reported in 2025 (was €333)
- Financial income -€273
down €273 (-59.1%), from €462 to €189
- Financial charges +€119
up €119 (+39.7%), from €300 to €419
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 | €21,090 | €13,884 | -€7,206 | -34.2% |
| Current assets | 29/58 | €21,090 | €13,884 | -€7,206 | -34.2% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €783 | €1,921 | +€1,138 | +145.3% |
| Trade receivables | 40 | €82 | - | -€82 | |
| Other amounts receivable | 41 | €701 | €1,921 | +€1,220 | +174.0% |
| Cash at bank and in hand | 54/58 | €17,807 | €9,463 | -€8,344 | -46.9% |
| Total equity and liabilities | 10/49 | €21,090 | €13,884 | -€7,206 | -34.2% |
| Equity | 10/15 | €19,633 | €12,537 | -€7,096 | -36.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,860 | €18,860 | = | 0.0% |
| Distributable reserves | 133 | €18,860 | €18,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,827 | -€24,923 | -€7,096 | -39.8% |
| Amounts payable | 17/49 | €1,457 | €1,347 | -€110 | -7.5% |
| Amounts payable within one year | 42/48 | €1,457 | €1,347 | -€110 | -7.5% |
| Trade debts | 44 | €1,457 | €1,347 | -€110 | -7.5% |
| Suppliers | 440/4 | €1,457 | €1,347 | -€110 | -7.5% |
| Remuneration, social security and pensions | 62 | €333 | - | -€333 | |
| Other operating charges | 640/8 | €514 | €527 | +€13 | +2.5% |
| Gross operating margin | 9900 | -€4,910 | -€6,339 | -€1,429 | -29.1% |
| Operating profit (loss) | 9901 | -€5,757 | -€6,866 | -€1,109 | -19.3% |
| Financial income | 75/76B | €462 | €189 | -€273 | -59.1% |
| Recurring financial income | 75 | €462 | €189 | -€273 | -59.1% |
| Financial charges | 65/66B | €300 | €419 | +€119 | +39.7% |
| Recurring financial charges | 65 | €300 | €419 | +€119 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,595 | -€7,096 | -€1,501 | -26.8% |
| Profit (loss) for the period | 9904 | -€5,595 | -€7,096 | -€1,501 | -26.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,595 | -€7,096 | -€1,501 | -26.8% |
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 9 October 2026 via checked.be.