CJ SERVICES: 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 SERVICES
Largest movements
- Cash +€20,531
up €20,531 (+153.1%), from €13,409 to €33,940
mainly Net result for the year (+€11,265) and Tax, wage and social debts (+€6,604)
- Receivables within one year +€1,867
up €1,867 (+147.2%), from €1,269 to €3,136
of which Trade receivables: +€1,867
- Financial fixed assets +€1,500
new in 2024: €1,500
- Profit (loss) carried forward +€11,265
up €11,265 (+215.6%), from €5,224 to €16,489
- Tax, wage and social debts +€6,604
up €6,604 (+162.6%), from €4,061 to €10,665
- Other debts +€2,453
up €2,453 (+542.7%), from €452 to €2,905
- Advances received +€1,933
new in 2024: €1,933
- Trade debts +€1,562
up €1,562 (+38.8%), from €4,022 to €5,584
- Gross operating margin +€8,042
up €8,042 (+123.2%), from €6,529 to €14,571
- Taxes +€1,705
up €1,705 (+131.1%), from €1,300 to €3,005
- Financial charges +€259
up €259 (+6154.4%), from €4 to €263
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,934 | €38,576 | +€23,642 | +158.3% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €14,934 | €37,076 | +€22,142 | +148.3% |
| Amounts receivable within one year | 40/41 | €1,269 | €3,136 | +€1,867 | +147.2% |
| Trade receivables | 40 | €763 | €2,630 | +€1,867 | +244.7% |
| Other amounts receivable | 41 | €506 | €506 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,409 | €33,940 | +€20,531 | +153.1% |
| Deferred charges and accrued income | 490/1 | €256 | - | -€256 | |
| Total equity and liabilities | 10/49 | €14,934 | €38,576 | +€23,642 | +158.3% |
| Equity | 10/15 | €6,224 | €17,489 | +€11,265 | +181.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,224 | €16,489 | +€11,265 | +215.6% |
| Amounts payable | 17/49 | €8,710 | €21,087 | +€12,377 | +142.1% |
| Amounts payable within one year | 42/48 | €8,535 | €21,087 | +€12,552 | +147.1% |
| Trade debts | 44 | €4,022 | €5,584 | +€1,562 | +38.8% |
| Suppliers | 440/4 | €4,022 | €5,584 | +€1,562 | +38.8% |
| Advances received on contracts in progress | 46 | - | €1,933 | +€1,933 | |
| Taxes, remuneration and social security | 45 | €4,061 | €10,665 | +€6,604 | +162.6% |
| Taxes | 450/3 | €4,061 | €10,665 | +€6,604 | +162.6% |
| Other amounts payable | 47/48 | €452 | €2,905 | +€2,453 | +542.7% |
| Accrued charges and deferred income | 492/3 | €175 | - | -€175 | |
| Other operating charges | 640/8 | - | €38 | +€38 | |
| Gross operating margin | 9900 | €6,529 | €14,571 | +€8,042 | +123.2% |
| Operating profit (loss) | 9901 | €6,529 | €14,533 | +€8,004 | +122.6% |
| Financial charges | 65/66B | €4 | €263 | +€259 | +6154.4% |
| Recurring financial charges | 65 | €4 | €263 | +€259 | +6154.4% |
| Profit (loss) for the period before taxes | 9903 | €6,524 | €14,270 | +€7,745 | +118.7% |
| Income taxes | 67/77 | €1,300 | €3,005 | +€1,705 | +131.1% |
| Profit (loss) for the period | 9904 | €5,224 | €11,265 | +€6,040 | +115.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,224 | €11,265 | +€6,040 | +115.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.