CJ Soins: 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 Soins
Largest movements
- Cash +€41,575
up €41,575 (+119%), from €34,866 to €76,440
mainly Net result for the year (+€57,170) and Deferred charges and accrued income (+€5,720)
- Receivables after one year +€24,387
up €24,387 (+99.2%), from €24,575 to €48,962
- Receivables within one year +€6,614
up €6,614 (+291%), from €2,275 to €8,889
of which Trade receivables: +€6,614
- Deferred charges and accrued income -€5,720
down €5,720 (-13.4%), from €42,640 to €36,920
- Profit (loss) carried forward +€57,170
up €57,170 (+86.1%), from €66,413 to €123,584
- Trade debts +€5,234
up €5,234 (+186%), from €2,812 to €8,045
- Other debts +€2,118
up €2,118 (+107%), from €1,976 to €4,094
- Other operating charges -€6,263
down €6,263 (-54.5%), from €11,500 to €5,237
- Gross operating margin +€1,851
up €1,851 (+2.1%), from €88,961 to €90,812
- Financial charges +€1,213
up €1,213 (+12.6%), from €9,647 to €10,860
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 | €111,195 | €176,291 | +€65,096 | +58.5% |
| Fixed assets | 21/28 | €6,840 | €5,080 | -€1,760 | -25.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,840 | €5,080 | -€1,760 | -25.7% |
| Plant, machinery and equipment | 23 | €1,443 | €1,149 | -€294 | -20.4% |
| Furniture and vehicles | 24 | €5,396 | €3,930 | -€1,466 | -27.2% |
| Current assets | 29/58 | €104,355 | €171,211 | +€66,856 | +64.1% |
| Amounts receivable after more than one year | 29 | €24,575 | €48,962 | +€24,387 | +99.2% |
| Trade receivables | 290 | €24,575 | €48,962 | +€24,387 | +99.2% |
| Amounts receivable within one year | 40/41 | €2,275 | €8,889 | +€6,614 | +291% |
| Trade receivables | 40 | €2,275 | €8,889 | +€6,614 | +291% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,866 | €76,440 | +€41,575 | +119% |
| Deferred charges and accrued income | 490/1 | €42,640 | €36,920 | -€5,720 | -13.4% |
| Total equity and liabilities | 10/49 | €111,195 | €176,291 | +€65,096 | +58.5% |
| Equity | 10/15 | €86,873 | €144,044 | +€57,170 | +65.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,413 | €123,584 | +€57,170 | +86.1% |
| Amounts payable | 17/49 | €24,322 | €32,247 | +€7,925 | +32.6% |
| Amounts payable within one year | 42/48 | €23,733 | €31,552 | +€7,819 | +32.9% |
| Financial debts | 43 | €11,145 | €11,687 | +€542 | +4.9% |
| Other loans | 439 | €11,145 | €11,687 | +€542 | +4.9% |
| Trade debts | 44 | €2,812 | €8,045 | +€5,234 | +186% |
| Suppliers | 440/4 | €2,812 | €8,045 | +€5,234 | +186% |
| Taxes, remuneration and social security | 45 | €7,800 | €7,726 | -€74 | -1.0% |
| Taxes | 450/3 | €6,200 | €7,726 | +€1,526 | +24.6% |
| Remuneration and social security | 454/9 | €1,600 | €0 | -€1,600 | -100% |
| Other amounts payable | 47/48 | €1,976 | €4,094 | +€2,118 | +107% |
| Accrued charges and deferred income | 492/3 | €589 | €695 | +€106 | +18.1% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,693 | €1,760 | +€67 | +4.0% |
| Other operating charges | 640/8 | €11,500 | €5,237 | -€6,263 | -54.5% |
| Gross operating margin | 9900 | €88,961 | €90,812 | +€1,851 | +2.1% |
| Operating profit (loss) | 9901 | €75,768 | €83,814 | +€8,046 | +10.6% |
| Financial income | 75/76B | €1,458 | €1,142 | -€316 | -21.7% |
| Recurring financial income | 75 | €1,458 | €1,142 | -€316 | -21.7% |
| Financial charges | 65/66B | €9,647 | €10,860 | +€1,213 | +12.6% |
| Recurring financial charges | 65 | €9,647 | €10,860 | +€1,213 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €67,579 | €74,096 | +€6,518 | +9.6% |
| Income taxes | 67/77 | €16,353 | €16,926 | +€573 | +3.5% |
| Profit (loss) for the period | 9904 | €51,226 | €57,170 | +€5,945 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,226 | €57,170 | +€5,945 | +11.6% |
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 27 October 2026 via checked.be.