CJA Consulting: 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 Consulting
Largest movements
- Receivables within one year -€74,729
down €74,729 (-82.3%), from €90,765 to €16,036
of which Trade receivables: -€74,729
- Cash +€62,698
up €62,698 (+137%), from €45,897 to €108,595
mainly Net result for the year (+€133,071) and Receivables within one year (+€74,729)
- Tax, wage and social debts -€11,519
down €11,519 (-38.7%), from €29,793 to €18,274
- Current portion of long-term debt -€7,203
no longer reported in 2025 (was €7,203)
- Other debts +€5,434
up €5,434 (+5.0%), from €107,616 to €113,050
- Gross operating margin -€74,519
down €74,519 (-29.1%), from €255,727 to €181,208
- Purchases and services +€69,963
new in 2025: €69,963
- Taxes -€19,192
down €19,192 (-32.3%), from €59,360 to €40,168
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 | €148,225 | €135,573 | -€12,652 | -8.5% |
| Fixed assets | 21/28 | €10,208 | €9,878 | -€330 | -3.2% |
| Tangible fixed assets | 22/27 | €10,208 | €9,878 | -€330 | -3.2% |
| Furniture and vehicles | 24 | €10,208 | €9,878 | -€330 | -3.2% |
| Current assets | 29/58 | €138,017 | €125,695 | -€12,322 | -8.9% |
| Amounts receivable within one year | 40/41 | €90,765 | €16,036 | -€74,729 | -82.3% |
| Trade receivables | 40 | €90,721 | €15,992 | -€74,729 | -82.4% |
| Other amounts receivable | 41 | €44 | €44 | -€0 | -0.6% |
| Cash at bank and in hand | 54/58 | €45,897 | €108,595 | +€62,698 | +137% |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,064 | -€291 | -21.5% |
| Total equity and liabilities | 10/49 | €148,225 | €135,573 | -€12,652 | -8.5% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €145,225 | €132,573 | -€12,652 | -8.7% |
| Amounts payable within one year | 42/48 | €145,225 | €132,573 | -€12,652 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €7,203 | - | -€7,203 | |
| Trade debts | 44 | €612 | €1,249 | +€637 | +104% |
| Suppliers | 440/4 | €612 | €1,249 | +€637 | +104% |
| Taxes, remuneration and social security | 45 | €29,793 | €18,274 | -€11,519 | -38.7% |
| Taxes | 450/3 | €29,793 | €18,274 | -€11,519 | -38.7% |
| Other amounts payable | 47/48 | €107,616 | €113,050 | +€5,434 | +5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €69,963 | +€69,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,036 | €7,263 | +€227 | +3.2% |
| Other operating charges | 640/8 | €501 | €521 | +€20 | +4.0% |
| Gross operating margin | 9900 | €255,727 | €181,208 | -€74,519 | -29.1% |
| Operating profit (loss) | 9901 | €248,190 | €173,424 | -€74,766 | -30.1% |
| Financial charges | 65/66B | €515 | €185 | -€330 | -64.1% |
| Recurring financial charges | 65 | €394 | €185 | -€209 | -53.1% |
| Non-recurring financial charges | 66B | €121 | - | -€121 | |
| Profit (loss) for the period before taxes | 9903 | €247,674 | €173,239 | -€74,435 | -30.1% |
| Income taxes | 67/77 | €59,360 | €40,168 | -€19,192 | -32.3% |
| Profit (loss) for the period | 9904 | €188,315 | €133,071 | -€55,244 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €188,315 | €133,071 | -€55,244 | -29.3% |
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.