CJ2M 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.
CJ2M SERVICES
Largest movements
- Tangible fixed assets -€141,012
down €141,012 (-100.0%), from €141,012 to €0
- Financial fixed assets +€13,353
up €13,353 (+3.4%), from €391,595 to €404,948
- Debts after one year -€176,475
down €176,475 (-75.7%), from €233,124 to €56,648
- Reserves +€82,229
up €82,229 (+212.2%), from €38,757 to €120,986
of which Distributable reserves: +€82,229
- Current portion of long-term debt -€32,559
down €32,559 (-69.2%), from €47,052 to €14,493
- Gross operating margin +€57,342
up €57,342 (+95.9%), from €59,800 to €117,142
- Taxes +€20,272
up €20,272 (+104.2%), from €19,460 to €39,732
- Depreciation -€5,458
down €5,458 (-100.0%), from €5,458 to €0
- Financial charges -€3,224
down €3,224 (-34.5%), from €9,343 to €6,119
- Other operating charges +€1,763
up €1,763 (+268.4%), from €657 to €2,420
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 | €559,655 | €430,176 | -€129,479 | -23.1% |
| Fixed assets | 21/28 | €532,607 | €404,948 | -€127,659 | -24.0% |
| Tangible fixed assets | 22/27 | €141,012 | €0 | -€141,012 | -100.0% |
| Land and buildings | 22 | €141,012 | €0 | -€141,012 | -100.0% |
| Financial fixed assets | 28 | €391,595 | €404,948 | +€13,353 | +3.4% |
| Current assets | 29/58 | €27,048 | €25,228 | -€1,820 | -6.7% |
| Amounts receivable within one year | 40/41 | €2,559 | €190 | -€2,369 | -92.6% |
| Trade receivables | 40 | €2,559 | €0 | -€2,559 | -100.0% |
| Other amounts receivable | 41 | - | €190 | +€190 | |
| Cash at bank and in hand | 54/58 | €21,074 | €24,280 | +€3,206 | +15.2% |
| Deferred charges and accrued income | 490/1 | €3,415 | €758 | -€2,657 | -77.8% |
| Total equity and liabilities | 10/49 | €559,655 | €430,176 | -€129,479 | -23.1% |
| Equity | 10/15 | €268,055 | €350,284 | +€82,229 | +30.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €38,757 | €120,986 | +€82,229 | +212.2% |
| Non-distributable reserves | 130/1 | €485 | €485 | = | 0.0% |
| Reserves not available under the articles | 1311 | €485 | €485 | = | 0.0% |
| Distributable reserves | 133 | €38,272 | €120,501 | +€82,229 | +214.9% |
| Profit (loss) carried forward | 14 | €219,298 | €219,298 | = | 0.0% |
| Amounts payable | 17/49 | €291,601 | €79,892 | -€211,708 | -72.6% |
| Amounts payable after more than one year | 17 | €233,124 | €56,648 | -€176,475 | -75.7% |
| Financial debts | 170/4 | €233,124 | €56,648 | -€176,475 | -75.7% |
| Amounts payable within one year | 42/48 | €58,477 | €23,181 | -€35,296 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €47,052 | €14,493 | -€32,559 | -69.2% |
| Trade debts | 44 | €1,223 | €769 | -€455 | -37.2% |
| Suppliers | 440/4 | €1,223 | €769 | -€455 | -37.2% |
| Taxes, remuneration and social security | 45 | €10,202 | €7,920 | -€2,282 | -22.4% |
| Taxes | 450/3 | €10,202 | €7,920 | -€2,282 | -22.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | €63 | +€63 | |
| Non-recurring operating income | 76A | €15,000 | €103,931 | +€88,931 | +592.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,458 | €0 | -€5,458 | -100.0% |
| Other operating charges | 640/8 | €657 | €2,420 | +€1,763 | +268.4% |
| Gross operating margin | 9900 | €59,800 | €117,142 | +€57,342 | +95.9% |
| Operating profit (loss) | 9901 | €53,685 | €114,722 | +€61,037 | +113.7% |
| Financial income | 75/76B | €13,390 | €13,358 | -€32 | -0.2% |
| Recurring financial income | 75 | €13,390 | €13,358 | -€32 | -0.2% |
| Financial charges | 65/66B | €9,343 | €6,119 | -€3,224 | -34.5% |
| Recurring financial charges | 65 | €9,343 | €6,119 | -€3,224 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €57,731 | €121,961 | +€64,230 | +111.3% |
| Income taxes | 67/77 | €19,460 | €39,732 | +€20,272 | +104.2% |
| Profit (loss) for the period | 9904 | €38,272 | €82,229 | +€43,958 | +114.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,272 | €82,229 | +€43,958 | +114.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.