CJ Engineering: 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 Engineering
Largest movements
- Cash -€4,961
down €4,961 (-20.0%), from €24,749 to €19,788
mainly Net result for the year (-€6,767) and Contributions, distributions and other (-€1,872)
- Tangible fixed assets -€3,712
down €3,712 (-40.3%), from €9,209 to €5,497
- Receivables within one year -€2,068
down €2,068 (-92.3%), from €2,240 to €172
of which Trade receivables: -€2,210
- Profit (loss) carried forward -€8,639
down €8,639 (-76.3%), from €11,326 to €2,687
- Depreciation -€253
down €253 (-6.4%), from €3,965 to €3,712
- Gross operating margin -€252
down €252 (-29.7%), from -€850 to -€1,102
- Financial charges +€237
up €237 (+53.3%), from €445 to €681
- Other operating charges +€27
up €27 (+2.9%), from €917 to €944
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 | €199,480 | €188,874 | -€10,606 | -5.3% |
| Fixed assets | 21/28 | €9,209 | €5,497 | -€3,712 | -40.3% |
| Tangible fixed assets | 22/27 | €9,209 | €5,497 | -€3,712 | -40.3% |
| Furniture and vehicles | 24 | €9,209 | €5,497 | -€3,712 | -40.3% |
| Current assets | 29/58 | €190,271 | €183,377 | -€6,893 | -3.6% |
| Amounts receivable within one year | 40/41 | €2,240 | €172 | -€2,068 | -92.3% |
| Trade receivables | 40 | €2,210 | - | -€2,210 | |
| Other amounts receivable | 41 | €30 | €172 | +€142 | +471.7% |
| Current investments | 50/53 | €160,669 | €160,669 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,749 | €19,788 | -€4,961 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,612 | €2,748 | +€136 | +5.2% |
| Total equity and liabilities | 10/49 | €199,480 | €188,874 | -€10,606 | -5.3% |
| Equity | 10/15 | €196,713 | €188,074 | -€8,639 | -4.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €172,988 | €172,988 | = | 0.0% |
| Distributable reserves | 133 | €172,988 | €172,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,326 | €2,687 | -€8,639 | -76.3% |
| Amounts payable | 17/49 | €2,767 | €800 | -€1,967 | -71.1% |
| Amounts payable within one year | 42/48 | €2,767 | €800 | -€1,967 | -71.1% |
| Trade debts | 44 | - | €238 | +€238 | |
| Suppliers | 440/4 | - | €238 | +€238 | |
| Taxes, remuneration and social security | 45 | €904 | €562 | -€342 | -37.9% |
| Taxes | 450/3 | €904 | €562 | -€342 | -37.9% |
| Other amounts payable | 47/48 | €1,863 | €1 | -€1,862 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,965 | €3,712 | -€253 | -6.4% |
| Other operating charges | 640/8 | €917 | €944 | +€27 | +2.9% |
| Non-recurring operating charges | 66A | €233 | - | -€233 | |
| Gross operating margin | 9900 | -€850 | -€1,102 | -€252 | -29.7% |
| Operating profit (loss) | 9901 | -€5,965 | -€5,759 | +€206 | +3.5% |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Financial charges | 65/66B | €445 | €681 | +€237 | +53.3% |
| Recurring financial charges | 65 | €445 | €681 | +€237 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,407 | -€6,437 | -€30 | -0.5% |
| Income taxes | 67/77 | €320 | €330 | +€10 | +3.1% |
| Profit (loss) for the period | 9904 | -€6,727 | -€6,767 | -€40 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,727 | -€6,767 | -€40 | -0.6% |
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 28 September 2026 via checked.be.