CJ LAW: 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 LAW
Largest movements
- Cash +€41,251
up €41,251 (+49.4%), from €83,582 to €124,834
mainly Net result for the year (+€47,112) and Accrued charges and deferred income (+€341)
- Reserves +€47,112
up €47,112 (+63.0%), from €74,796 to €121,909
- Tax, wage and social debts -€3,937
down €3,937 (-88.1%), from €4,467 to €530
- Gross operating margin +€5,876
up €5,876 (+10.5%), from €56,042 to €61,918
- Financial income +€1,421
up €1,421 (+7,105,650%), from €0 to €1,421
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 | €84,569 | €127,259 | +€42,690 | +50.5% |
| Current assets | 29/58 | €84,569 | €127,259 | +€42,690 | +50.5% |
| Amounts receivable within one year | 40/41 | €220 | €1,168 | +€948 | +431% |
| Trade receivables | 40 | €220 | €0 | -€220 | -100% |
| Other amounts receivable | 41 | €0 | €1,168 | +€1,168 | |
| Cash at bank and in hand | 54/58 | €83,582 | €124,834 | +€41,251 | +49.4% |
| Deferred charges and accrued income | 490/1 | €767 | €1,257 | +€490 | +63.9% |
| Total equity and liabilities | 10/49 | €84,569 | €127,259 | +€42,690 | +50.5% |
| Equity | 10/15 | €77,796 | €124,909 | +€47,112 | +60.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,796 | €121,909 | +€47,112 | +63.0% |
| Distributable reserves | 133 | €74,796 | €121,909 | +€47,112 | +63.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,773 | €2,350 | -€4,423 | -65.3% |
| Amounts payable within one year | 42/48 | €6,773 | €2,009 | -€4,764 | -70.3% |
| Trade debts | 44 | €891 | €0 | -€891 | -100% |
| Suppliers | 440/4 | €891 | €0 | -€891 | -100% |
| Taxes, remuneration and social security | 45 | €4,467 | €530 | -€3,937 | -88.1% |
| Taxes | 450/3 | €4,467 | €530 | -€3,937 | -88.1% |
| Other amounts payable | 47/48 | €1,416 | €1,479 | +€63 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €341 | +€341 | |
| Other operating charges | 640/8 | €141 | €443 | +€303 | +215% |
| Gross operating margin | 9900 | €56,042 | €61,918 | +€5,876 | +10.5% |
| Operating profit (loss) | 9901 | €55,901 | €61,475 | +€5,573 | +10.0% |
| Financial income | 75/76B | €0 | €1,421 | +€1,421 | +7,105,650% |
| Recurring financial income | 75 | €0 | €1,421 | +€1,421 | +7,105,650% |
| Financial charges | 65/66B | €71 | €71 | -€0 | -0.1% |
| Recurring financial charges | 65 | €71 | €71 | -€0 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €55,830 | €62,825 | +€6,994 | +12.5% |
| Income taxes | 67/77 | €15,467 | €15,712 | +€246 | +1.6% |
| Profit (loss) for the period | 9904 | €40,364 | €47,112 | +€6,749 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,364 | €47,112 | +€6,749 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.