CJA Conseil: 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.
CJA Conseil
Largest movements
- Cash +€36,617
up €36,617 (+50.8%), from €72,137 to €108,755
mainly Net result for the year (+€43,211) and Depreciation (+€490)
- Receivables within one year +€2,595
new in 2025: €2,595
- Reserves +€41,211
up €41,211 (+86.9%), from €47,412 to €88,623
- Tax, wage and social debts -€1,762
down €1,762 (-8.0%), from €22,030 to €20,268
of which Taxes: -€1,762
- Gross operating margin -€7,982
down €7,982 (-11.4%), from €69,759 to €61,777
- Taxes -€2,332
down €2,332 (-12.5%), from €18,612 to €16,280
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 | €73,567 | €112,290 | +€38,723 | +52.6% |
| Fixed assets | 21/28 | €1,430 | €940 | -€490 | -34.2% |
| Tangible fixed assets | 22/27 | €1,430 | €940 | -€490 | -34.2% |
| Furniture and vehicles | 24 | €1,430 | €940 | -€490 | -34.2% |
| Current assets | 29/58 | €72,137 | €111,350 | +€39,212 | +54.4% |
| Amounts receivable within one year | 40/41 | - | €2,595 | +€2,595 | |
| Trade receivables | 40 | - | €2,595 | +€2,595 | |
| Cash at bank and in hand | 54/58 | €72,137 | €108,755 | +€36,617 | +50.8% |
| Total equity and liabilities | 10/49 | €73,567 | €112,290 | +€38,723 | +52.6% |
| Equity | 10/15 | €49,412 | €90,623 | +€41,211 | +83.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,412 | €88,623 | +€41,211 | +86.9% |
| Distributable reserves | 133 | €47,412 | €88,623 | +€41,211 | +86.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,156 | €21,668 | -€2,488 | -10.3% |
| Amounts payable within one year | 42/48 | €24,156 | €21,668 | -€2,488 | -10.3% |
| Trade debts | 44 | €726 | €0 | -€726 | -100% |
| Suppliers | 440/4 | €726 | €0 | -€726 | -100% |
| Taxes, remuneration and social security | 45 | €22,030 | €20,268 | -€1,762 | -8.0% |
| Taxes | 450/3 | €22,027 | €20,265 | -€1,762 | -8.0% |
| Remuneration and social security | 454/9 | €2 | €2 | = | 0.0% |
| Other amounts payable | 47/48 | €1,400 | €1,400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,610 | €1,672 | +€62 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39 | €490 | +€451 | +1,162% |
| Gross operating margin | 9900 | €69,759 | €61,777 | -€7,982 | -11.4% |
| Operating profit (loss) | 9901 | €68,110 | €59,615 | -€8,495 | -12.5% |
| Financial charges | 65/66B | €87 | €124 | +€37 | +42.5% |
| Recurring financial charges | 65 | €87 | €124 | +€37 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €68,023 | €59,491 | -€8,532 | -12.5% |
| Income taxes | 67/77 | €18,612 | €16,280 | -€2,332 | -12.5% |
| Profit (loss) for the period | 9904 | €49,412 | €43,211 | -€6,201 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,412 | €43,211 | -€6,201 | -12.5% |
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 13 October 2026 via checked.be.