CJ-SOLUTIONS: 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-SOLUTIONS
Largest movements
- Cash -€150,170
down €150,170 (-69.1%), from €217,200 to €67,031
mainly Other debts (-€212,000) and Contributions, distributions and other (-€166,667)
- Receivables within one year -€75,910
down €75,910 (-14.4%), from €525,453 to €449,543
of which Other amounts receivable: -€168,809
- Other debts -€212,000
down €212,000 (-100.0%), from €212,000 to €0
- Current portion of long-term debt +€50,000
up €50,000, from €0 to €50,000
- Reserves -€41,116
down €41,116 (-11.2%), from €365,903 to €324,787
- Tax, wage and social debts -€27,588
down €27,588 (-16.1%), from €171,332 to €143,744
- Gross operating margin -€278,325
down €278,325 (-61.3%), from €454,303 to €175,978
- Taxes -€73,886
down €73,886 (-63.1%), from €117,020 to €43,134
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 | €757,911 | €530,364 | -€227,547 | -30.0% |
| Fixed assets | 21/28 | €14,745 | €13,224 | -€1,521 | -10.3% |
| Tangible fixed assets | 22/27 | €14,745 | €13,224 | -€1,521 | -10.3% |
| Plant, machinery and equipment | 23 | €563 | €2,207 | +€1,645 | +292.4% |
| Furniture and vehicles | 24 | €14,182 | €11,017 | -€3,165 | -22.3% |
| Current assets | 29/58 | €743,166 | €517,140 | -€226,026 | -30.4% |
| Amounts receivable within one year | 40/41 | €525,453 | €449,543 | -€75,910 | -14.4% |
| Trade receivables | 40 | €347,021 | €439,920 | +€92,900 | +26.8% |
| Other amounts receivable | 41 | €178,432 | €9,623 | -€168,809 | -94.6% |
| Cash at bank and in hand | 54/58 | €217,200 | €67,031 | -€150,170 | -69.1% |
| Deferred charges and accrued income | 490/1 | €513 | €566 | +€53 | +10.3% |
| Total equity and liabilities | 10/49 | €757,911 | €530,364 | -€227,547 | -30.0% |
| Equity | 10/15 | €370,903 | €329,787 | -€41,116 | -11.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €365,903 | €324,787 | -€41,116 | -11.2% |
| Distributable reserves | 133 | €365,903 | €324,787 | -€41,116 | -11.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €387,008 | €200,577 | -€186,431 | -48.2% |
| Amounts payable within one year | 42/48 | €387,008 | €200,577 | -€186,431 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €50,000 | +€50,000 | |
| Trade debts | 44 | €3,676 | €6,833 | +€3,157 | +85.9% |
| Suppliers | 440/4 | €3,676 | €6,833 | +€3,157 | +85.9% |
| Taxes, remuneration and social security | 45 | €171,332 | €143,744 | -€27,588 | -16.1% |
| Taxes | 450/3 | €171,332 | €143,744 | -€27,588 | -16.1% |
| Other amounts payable | 47/48 | €212,000 | €0 | -€212,000 | -100.0% |
| Non-recurring operating income | 76A | - | €40,935 | +€40,935 | |
| Remuneration, social security and pensions | 62 | €0 | €1,540 | +€1,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,223 | €5,449 | +€4,226 | +345.7% |
| Other operating charges | 640/8 | €2,308 | €858 | -€1,450 | -62.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €454,303 | €175,978 | -€278,325 | -61.3% |
| Operating profit (loss) | 9901 | €450,772 | €168,131 | -€282,641 | -62.7% |
| Financial income | 75/76B | €7,033 | €3,295 | -€3,738 | -53.2% |
| Recurring financial income | 75 | €7,033 | €3,295 | -€3,738 | -53.2% |
| Financial charges | 65/66B | €1,180 | €2,742 | +€1,562 | +132.4% |
| Recurring financial charges | 65 | €1,180 | €2,742 | +€1,562 | +132.4% |
| Profit (loss) for the period before taxes | 9903 | €456,625 | €168,684 | -€287,941 | -63.1% |
| Income taxes | 67/77 | €117,020 | €43,134 | -€73,886 | -63.1% |
| Profit (loss) for the period | 9904 | €339,605 | €125,550 | -€214,055 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €339,605 | €125,550 | -€214,055 | -63.0% |
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 9 October 2026 via checked.be.