CJ Global Consulting: 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 Global Consulting
Largest movements
- Cash +€83,529
up €83,529 (+12.7%), from €659,905 to €743,434
mainly Net result for the year (+€148,328) and Receivables within one year (+€17,474)
- Receivables within one year -€17,474
down €17,474 (-67.6%), from €25,851 to €8,377
of which Trade receivables: -€18,745
- Tangible fixed assets -€9,778
down €9,778 (-44.0%), from €22,205 to €12,427
of which Furniture and vehicles: -€8,623
- Reserves +€63,001
up €63,001 (+9.1%), from €691,610 to €754,610
of which Distributable reserves: +€63,001
- Gross operating margin -€42,141
down €42,141 (-15.7%), from €267,714 to €225,574
- Taxes -€31,866
down €31,866 (-30.4%), from €104,755 to €72,889
- Financial income +€6,758
up €6,758 (+4,576%), from €148 to €6,905
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 | €707,962 | €771,284 | +€63,323 | +8.9% |
| Fixed assets | 21/28 | €22,205 | €12,427 | -€9,778 | -44.0% |
| Tangible fixed assets | 22/27 | €22,205 | €12,427 | -€9,778 | -44.0% |
| Plant, machinery and equipment | 23 | €4,685 | €3,531 | -€1,155 | -24.6% |
| Furniture and vehicles | 24 | €17,520 | €8,896 | -€8,623 | -49.2% |
| Current assets | 29/58 | €685,756 | €758,857 | +€73,101 | +10.7% |
| Amounts receivable within one year | 40/41 | €25,851 | €8,377 | -€17,474 | -67.6% |
| Trade receivables | 40 | €18,949 | €204 | -€18,745 | -98.9% |
| Other amounts receivable | 41 | €6,903 | €8,174 | +€1,271 | +18.4% |
| Cash at bank and in hand | 54/58 | €659,905 | €743,434 | +€83,529 | +12.7% |
| Deferred charges and accrued income | 490/1 | - | €7,046 | +€7,046 | |
| Total equity and liabilities | 10/49 | €707,962 | €771,284 | +€63,323 | +8.9% |
| Equity | 10/15 | €704,814 | €767,842 | +€63,028 | +8.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €691,610 | €754,610 | +€63,001 | +9.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €689,750 | €752,750 | +€63,001 | +9.1% |
| Profit (loss) carried forward | 14 | €804 | €832 | +€27 | +3.4% |
| Amounts payable | 17/49 | €3,148 | €3,442 | +€295 | +9.4% |
| Amounts payable within one year | 42/48 | €3,148 | €3,442 | +€295 | +9.4% |
| Trade debts | 44 | €78 | €66 | -€12 | -14.9% |
| Suppliers | 440/4 | €78 | €66 | -€12 | -14.9% |
| Taxes, remuneration and social security | 45 | €3,020 | €3,326 | +€306 | +10.1% |
| Taxes | 450/3 | €3,020 | €3,326 | +€306 | +10.1% |
| Other amounts payable | 47/48 | €50 | €50 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,273 | €11,017 | -€256 | -2.3% |
| Other operating charges | 640/8 | €675 | €202 | -€473 | -70.1% |
| Gross operating margin | 9900 | €267,714 | €225,574 | -€42,141 | -15.7% |
| Operating profit (loss) | 9901 | €255,766 | €214,355 | -€41,411 | -16.2% |
| Financial income | 75/76B | €148 | €6,905 | +€6,758 | +4,576% |
| Recurring financial income | 75 | €148 | €6,905 | +€6,758 | +4,576% |
| Financial charges | 65/66B | €40 | €44 | +€4 | +10.1% |
| Recurring financial charges | 65 | €40 | €44 | +€4 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €255,874 | €221,217 | -€34,658 | -13.5% |
| Income taxes | 67/77 | €104,755 | €72,889 | -€31,866 | -30.4% |
| Profit (loss) for the period | 9904 | €151,120 | €148,328 | -€2,791 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,120 | €148,328 | -€2,791 | -1.8% |
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 30 October 2026 via checked.be.