CJ4U: 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.
CJ4U
Largest movements
- Cash +€15,816
up €15,816 (+43.4%), from €36,429 to €52,246
mainly Net result for the year (+€34,732) and Other debts (+€10,349)
- Receivables within one year +€3,704
up €3,704 (+14.9%), from €24,799 to €28,504
of which Trade receivables: +€9,093
- Tangible fixed assets -€1,301
down €1,301 (-17.4%), from €7,499 to €6,197
of which Furniture and vehicles: -€942
- Other debts +€10,349
up €10,349 (+50.2%), from €20,602 to €30,951
- Reserves +€5,000
up €5,000 (+13.9%), from €36,000 to €41,000
- Tax, wage and social debts +€3,850
up €3,850 (+70.2%), from €5,487 to €9,337
of which Taxes: +€2,200
- Current portion of long-term debt -€1,034
no longer reported in 2025 (was €1,034)
- Trade debts +€938
up €938 (+39.7%), from €2,363 to €3,302
- Gross operating margin +€42,127
up €42,127 (+534.6%), from €7,880 to €50,007
- Taxes +€10,551
up €10,551 (+397.7%), from €2,653 to €13,204
- Depreciation +€1,085
up €1,085 (+27.2%), from €3,991 to €5,076
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 | €70,888 | €89,864 | +€18,976 | +26.8% |
| Fixed assets | 21/28 | €7,749 | €6,447 | -€1,301 | -16.8% |
| Tangible fixed assets | 22/27 | €7,499 | €6,197 | -€1,301 | -17.4% |
| Furniture and vehicles | 24 | €6,605 | €5,662 | -€942 | -14.3% |
| Other tangible fixed assets | 26 | €894 | €535 | -€359 | -40.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €63,140 | €83,417 | +€20,277 | +32.1% |
| Amounts receivable within one year | 40/41 | €24,799 | €28,504 | +€3,704 | +14.9% |
| Trade receivables | 40 | €19,411 | €28,504 | +€9,093 | +46.8% |
| Other amounts receivable | 41 | €5,389 | - | -€5,389 | |
| Cash at bank and in hand | 54/58 | €36,429 | €52,246 | +€15,816 | +43.4% |
| Deferred charges and accrued income | 490/1 | €1,911 | €2,667 | +€756 | +39.6% |
| Total equity and liabilities | 10/49 | €70,888 | €89,864 | +€18,976 | +26.8% |
| Equity | 10/15 | €41,357 | €46,089 | +€4,732 | +11.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €36,000 | €41,000 | +€5,000 | +13.9% |
| Distributable reserves | 133 | €36,000 | €41,000 | +€5,000 | +13.9% |
| Profit (loss) carried forward | 14 | €1,357 | €1,089 | -€268 | -19.7% |
| Amounts payable | 17/49 | €29,531 | €43,775 | +€14,244 | +48.2% |
| Amounts payable within one year | 42/48 | €29,531 | €43,775 | +€14,244 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €1,034 | - | -€1,034 | |
| Financial debts | 43 | €44 | €185 | +€141 | +317.7% |
| Credit institutions | 430/8 | €44 | €185 | +€141 | +317.7% |
| Trade debts | 44 | €2,363 | €3,302 | +€938 | +39.7% |
| Suppliers | 440/4 | €2,363 | €3,302 | +€938 | +39.7% |
| Taxes, remuneration and social security | 45 | €5,487 | €9,337 | +€3,850 | +70.2% |
| Taxes | 450/3 | €3,687 | €5,887 | +€2,200 | +59.7% |
| Remuneration and social security | 454/9 | €1,800 | €3,450 | +€1,650 | +91.7% |
| Other amounts payable | 47/48 | €20,602 | €30,951 | +€10,349 | +50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €5,076 | +€1,085 | +27.2% |
| Other operating charges | 640/8 | €501 | €494 | -€7 | -1.3% |
| Gross operating margin | 9900 | €7,880 | €50,007 | +€42,127 | +534.6% |
| Operating profit (loss) | 9901 | €3,388 | €44,436 | +€41,048 | +1211.5% |
| Financial income | 75/76B | €5,085 | €5,442 | +€357 | +7.0% |
| Recurring financial income | 75 | €5,085 | €5,442 | +€357 | +7.0% |
| Financial charges | 65/66B | €1,958 | €1,942 | -€16 | -0.8% |
| Recurring financial charges | 65 | €1,958 | €1,942 | -€16 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €6,515 | €47,936 | +€41,421 | +635.8% |
| Income taxes | 67/77 | €2,653 | €13,204 | +€10,551 | +397.7% |
| Profit (loss) for the period | 9904 | €3,862 | €34,732 | +€30,870 | +799.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,862 | €34,732 | +€30,870 | +799.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.