CJ VISION: 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 VISION
Largest movements
- Receivables within one year +€3,264
up €3,264 (+10.1%), from €32,307 to €35,570
of which Other amounts receivable: +€1,898
- Tangible fixed assets +€1,985
up €1,985 (+211%), from €940 to €2,925
- Deferred charges and accrued income -€1,882
down €1,882 (-65.8%), from €2,862 to €980
- Profit (loss) carried forward +€16,012
up €16,012 (+51.0%), from €31,405 to €47,416
- Other debts -€5,321
no longer reported in 2024 (was €5,321)
- Tax, wage and social debts -€3,993
down €3,993 (-60.0%), from €6,658 to €2,666
- Trade debts -€3,611
down €3,611 (-44.1%), from €8,181 to €4,570
- Gross operating margin +€4,239
up €4,239 (+21.5%), from €19,695 to €23,933
- Taxes +€949
up €949 (+20.6%), from €4,601 to €5,550
- Other operating charges -€419
down €419 (-23.4%), from €1,786 to €1,367
- Depreciation +€331
up €331 (+46.7%), from €708 to €1,039
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.
Derived cash bridge
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 | €51,765 | €55,067 | +€3,303 | +6.4% |
| Fixed assets | 21/28 | €940 | €2,925 | +€1,985 | +211% |
| Tangible fixed assets | 22/27 | €940 | €2,925 | +€1,985 | +211% |
| Furniture and vehicles | 24 | €940 | €2,925 | +€1,985 | +211% |
| Current assets | 29/58 | €50,825 | €52,143 | +€1,318 | +2.6% |
| Amounts receivable within one year | 40/41 | €32,307 | €35,570 | +€3,264 | +10.1% |
| Trade receivables | 40 | €30,531 | €31,897 | +€1,365 | +4.5% |
| Other amounts receivable | 41 | €1,775 | €3,674 | +€1,898 | +107% |
| Cash at bank and in hand | 54/58 | €15,657 | €15,592 | -€64 | -0.4% |
| Deferred charges and accrued income | 490/1 | €2,862 | €980 | -€1,882 | -65.8% |
| Total equity and liabilities | 10/49 | €51,765 | €55,067 | +€3,303 | +6.4% |
| Equity | 10/15 | €31,605 | €47,616 | +€16,012 | +50.7% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,405 | €47,416 | +€16,012 | +51.0% |
| Amounts payable | 17/49 | €20,160 | €7,451 | -€12,709 | -63.0% |
| Amounts payable within one year | 42/48 | €20,160 | €7,235 | -€12,925 | -64.1% |
| Trade debts | 44 | €8,181 | €4,570 | -€3,611 | -44.1% |
| Suppliers | 440/4 | €8,181 | €4,570 | -€3,611 | -44.1% |
| Taxes, remuneration and social security | 45 | €6,658 | €2,666 | -€3,993 | -60.0% |
| Taxes | 450/3 | €6,658 | €2,666 | -€3,993 | -60.0% |
| Other amounts payable | 47/48 | €5,321 | - | -€5,321 | |
| Accrued charges and deferred income | 492/3 | - | €216 | +€216 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €1,039 | +€331 | +46.7% |
| Other operating charges | 640/8 | €1,786 | €1,367 | -€419 | -23.4% |
| Gross operating margin | 9900 | €19,695 | €23,933 | +€4,239 | +21.5% |
| Operating profit (loss) | 9901 | €17,200 | €21,527 | +€4,327 | +25.2% |
| Financial income | 75/76B | €0 | €111 | +€111 | +371,000% |
| Recurring financial income | 75 | €0 | €111 | +€111 | +371,000% |
| Financial charges | 65/66B | €120 | €76 | -€44 | -36.6% |
| Recurring financial charges | 65 | €120 | €76 | -€44 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €17,080 | €21,562 | +€4,482 | +26.2% |
| Income taxes | 67/77 | €4,601 | €5,550 | +€949 | +20.6% |
| Profit (loss) for the period | 9904 | €12,479 | €16,012 | +€3,533 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,479 | €16,012 | +€3,533 | +28.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.