CJ FINANCES: 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 FINANCES
Largest movements
- Current investments -€95,000
no longer reported in 2025 (was €95,000)
- Cash +€76,253
up €76,253 (+129%), from €59,147 to €135,399
mainly Net result for the year (+€108,950) and Current investments (+€95,000)
- Tangible fixed assets +€46,553
new in 2025: €46,553
- Receivables within one year +€8,832
up €8,832 (+578%), from €1,528 to €10,360
- Debts after one year +€23,949
new in 2025: €23,949
- Current portion of long-term debt +€19,758
new in 2025: €19,758
- Other debts -€4,429
down €4,429 (-4.2%), from €106,633 to €102,204
- Financial income +€41,798
up €41,798 (+2,235%), from €1,870 to €43,668
- Gross operating margin +€17,448
up €17,448 (+9.8%), from €177,432 to €194,879
- Staff costs +€14,677
up €14,677 (+17.3%), from €84,610 to €99,287
- Depreciation +€7,699
new in 2025: €7,699
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 | €160,674 | €197,628 | +€36,954 | +23.0% |
| Fixed assets | 21/28 | €5,000 | €51,553 | +€46,553 | +931% |
| Tangible fixed assets | 22/27 | - | €46,553 | +€46,553 | |
| Furniture and vehicles | 24 | - | €46,553 | +€46,553 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €155,674 | €146,075 | -€9,600 | -6.2% |
| Amounts receivable within one year | 40/41 | €1,528 | €10,360 | +€8,832 | +578% |
| Other amounts receivable | 41 | €1,528 | €10,360 | +€8,832 | +578% |
| Current investments | 50/53 | €95,000 | - | -€95,000 | |
| Cash at bank and in hand | 54/58 | €59,147 | €135,399 | +€76,253 | +129% |
| Deferred charges and accrued income | 490/1 | - | €316 | +€316 | |
| Total equity and liabilities | 10/49 | €160,674 | €197,628 | +€36,954 | +23.0% |
| Equity | 10/15 | €31,461 | €30,411 | -€1,050 | -3.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,461 | €25,411 | -€1,050 | -4.0% |
| Amounts payable | 17/49 | €129,213 | €167,217 | +€38,004 | +29.4% |
| Amounts payable after more than one year | 17 | - | €23,949 | +€23,949 | |
| Financial debts | 170/4 | - | €23,949 | +€23,949 | |
| Amounts payable within one year | 42/48 | €129,213 | €143,268 | +€14,054 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | - | €19,758 | +€19,758 | |
| Trade debts | 44 | €2,438 | €2,311 | -€127 | -5.2% |
| Suppliers | 440/4 | €2,438 | €2,311 | -€127 | -5.2% |
| Taxes, remuneration and social security | 45 | €20,143 | €18,996 | -€1,147 | -5.7% |
| Taxes | 450/3 | €20,143 | €18,996 | -€1,147 | -5.7% |
| Other amounts payable | 47/48 | €106,633 | €102,204 | -€4,429 | -4.2% |
| Remuneration, social security and pensions | 62 | €84,610 | €99,287 | +€14,677 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,699 | +€7,699 | |
| Other operating charges | 640/8 | €412 | €1,668 | +€1,256 | +305% |
| Gross operating margin | 9900 | €177,432 | €194,879 | +€17,448 | +9.8% |
| Operating profit (loss) | 9901 | €92,410 | €86,225 | -€6,185 | -6.7% |
| Financial income | 75/76B | €1,870 | €43,668 | +€41,798 | +2,235% |
| Recurring financial income | 75 | €1,870 | €43,668 | +€41,798 | +2,235% |
| Financial charges | 65/66B | €370 | €1,303 | +€933 | +252% |
| Recurring financial charges | 65 | €370 | €1,303 | +€933 | +252% |
| Profit (loss) for the period before taxes | 9903 | €93,910 | €128,590 | +€34,680 | +36.9% |
| Income taxes | 67/77 | €20,496 | €19,640 | -€855 | -4.2% |
| Profit (loss) for the period | 9904 | €73,414 | €108,950 | +€35,536 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,414 | €108,950 | +€35,536 | +48.4% |
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 16 October 2026 via checked.be.