CJ GREEN: 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 GREEN
Largest movements
- Cash +€59,757
up €59,757 (+497.4%), from €12,014 to €71,771
mainly Depreciation (+€55,552) and Net result for the year (+€28,195)
- Tangible fixed assets -€23,833
down €23,833 (-12.5%), from €191,297 to €167,464
of which Plant, machinery and equipment: -€17,341
- Receivables within one year +€8,031
up €8,031 (+19.9%), from €40,346 to €48,377
of which Trade receivables: +€17,872
- Deferred charges and accrued income +€3,370
new in 2025: €3,370
- Profit (loss) carried forward +€28,195
up €28,195 (+188.8%), from €14,935 to €43,130
- Tax, wage and social debts +€21,228
up €21,228 (+193.4%), from €10,978 to €32,206
of which Taxes: +€19,921
- Debts after one year -€9,689
down €9,689 (-22.0%), from €43,946 to €34,257
- Trade debts +€9,138
up €9,138 (+147.8%), from €6,182 to €15,320
- Other debts -€8,043
down €8,043 (-5.4%), from €147,993 to €139,950
- Gross operating margin +€48,505
up €48,505 (+47.9%), from €101,324 to €149,829
- Staff costs +€28,319
up €28,319 (+111.4%), from €25,421 to €53,740
- Taxes +€3,667
up €3,667 (+84.7%), from €4,328 to €7,995
- Depreciation +€2,246
up €2,246 (+4.2%), from €53,306 to €55,552
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 | €243,657 | €290,982 | +€47,325 | +19.4% |
| Fixed assets | 21/28 | €191,297 | €167,464 | -€23,833 | -12.5% |
| Tangible fixed assets | 22/27 | €191,297 | €167,464 | -€23,833 | -12.5% |
| Plant, machinery and equipment | 23 | €103,167 | €85,826 | -€17,341 | -16.8% |
| Furniture and vehicles | 24 | €88,130 | €81,638 | -€6,492 | -7.4% |
| Current assets | 29/58 | €52,360 | €123,518 | +€71,158 | +135.9% |
| Amounts receivable within one year | 40/41 | €40,346 | €48,377 | +€8,031 | +19.9% |
| Trade receivables | 40 | €30,505 | €48,377 | +€17,872 | +58.6% |
| Other amounts receivable | 41 | €9,841 | - | -€9,841 | |
| Cash at bank and in hand | 54/58 | €12,014 | €71,771 | +€59,757 | +497.4% |
| Deferred charges and accrued income | 490/1 | - | €3,370 | +€3,370 | |
| Total equity and liabilities | 10/49 | €243,657 | €290,982 | +€47,325 | +19.4% |
| Equity | 10/15 | €17,935 | €46,130 | +€28,195 | +157.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €14,935 | €43,130 | +€28,195 | +188.8% |
| Amounts payable | 17/49 | €225,722 | €244,852 | +€19,130 | +8.5% |
| Amounts payable after more than one year | 17 | €43,946 | €34,257 | -€9,689 | -22.0% |
| Financial debts | 170/4 | €43,946 | €34,257 | -€9,689 | -22.0% |
| Amounts payable within one year | 42/48 | €181,776 | €210,595 | +€28,819 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €16,623 | €23,119 | +€6,496 | +39.1% |
| Trade debts | 44 | €6,182 | €15,320 | +€9,138 | +147.8% |
| Suppliers | 440/4 | €6,182 | €15,320 | +€9,138 | +147.8% |
| Taxes, remuneration and social security | 45 | €10,978 | €32,206 | +€21,228 | +193.4% |
| Taxes | 450/3 | €4,328 | €24,249 | +€19,921 | +460.3% |
| Remuneration and social security | 454/9 | €6,650 | €7,957 | +€1,307 | +19.7% |
| Other amounts payable | 47/48 | €147,993 | €139,950 | -€8,043 | -5.4% |
| Remuneration, social security and pensions | 62 | €25,421 | €53,740 | +€28,319 | +111.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,306 | €55,552 | +€2,246 | +4.2% |
| Other operating charges | 640/8 | - | €1,057 | +€1,057 | |
| Gross operating margin | 9900 | €101,324 | €149,829 | +€48,505 | +47.9% |
| Operating profit (loss) | 9901 | €22,597 | €39,480 | +€16,883 | +74.7% |
| Financial income | 75/76B | €5 | €86 | +€81 | +1620.0% |
| Recurring financial income | 75 | €5 | €86 | +€81 | +1620.0% |
| Financial charges | 65/66B | €3,339 | €3,376 | +€37 | +1.1% |
| Recurring financial charges | 65 | €3,339 | €3,376 | +€37 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €19,263 | €36,190 | +€16,927 | +87.9% |
| Income taxes | 67/77 | €4,328 | €7,995 | +€3,667 | +84.7% |
| Profit (loss) for the period | 9904 | €14,935 | €28,195 | +€13,260 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,935 | €28,195 | +€13,260 | +88.8% |
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 5 October 2026 via checked.be.