CJB FINANCES: 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.
CJB FINANCES
Largest movements
- Cash +€119,398
up €119,398 (+170%), from €70,322 to €189,720
mainly Net result for the year (+€118,052) and Tax, wage and social debts (+€28,960)
- Financial fixed assets +€25,000
new in 2024: €25,000
- Receivables within one year -€5,882
down €5,882 (-79.1%), from €7,441 to €1,559
- Profit (loss) carried forward +€118,052
up €118,052 (+259%), from €45,633 to €163,684
- Tax, wage and social debts +€28,960
up €28,960 (+155%), from €18,630 to €47,590
- Other debts -€8,500
no longer reported in 2024 (was €8,500)
- Gross operating margin +€82,222
up €82,222 (+114%), from €72,312 to €154,534
- Taxes +€22,307
up €22,307 (+181%), from €12,293 to €34,600
- Other operating charges -€4,705
down €4,705 (-86.4%), from €5,443 to €738
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 | €77,763 | €216,431 | +€138,668 | +178% |
| Fixed assets | 21/28 | - | €25,000 | +€25,000 | |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €77,763 | €191,431 | +€113,668 | +146% |
| Amounts receivable within one year | 40/41 | €7,441 | €1,559 | -€5,882 | -79.1% |
| Other amounts receivable | 41 | €7,441 | €1,559 | -€5,882 | -79.1% |
| Cash at bank and in hand | 54/58 | €70,322 | €189,720 | +€119,398 | +170% |
| Deferred charges and accrued income | 490/1 | - | €152 | +€152 | |
| Total equity and liabilities | 10/49 | €77,763 | €216,431 | +€138,668 | +178% |
| Equity | 10/15 | €48,133 | €166,184 | +€118,052 | +245% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,633 | €163,684 | +€118,052 | +259% |
| Amounts payable | 17/49 | €29,630 | €50,247 | +€20,617 | +69.6% |
| Amounts payable within one year | 42/48 | €29,630 | €50,247 | +€20,617 | +69.6% |
| Financial debts | 43 | €2,500 | €2,500 | = | 0.0% |
| Credit institutions | 430/8 | €2,500 | €2,500 | = | 0.0% |
| Trade debts | 44 | - | €157 | +€157 | |
| Suppliers | 440/4 | - | €157 | +€157 | |
| Taxes, remuneration and social security | 45 | €18,630 | €47,590 | +€28,960 | +155% |
| Taxes | 450/3 | €18,630 | €47,590 | +€28,960 | +155% |
| Other amounts payable | 47/48 | €8,500 | - | -€8,500 | |
| Remuneration, social security and pensions | 62 | - | €99 | +€99 | |
| Other operating charges | 640/8 | €5,443 | €738 | -€4,705 | -86.4% |
| Gross operating margin | 9900 | €72,312 | €154,534 | +€82,222 | +114% |
| Operating profit (loss) | 9901 | €66,869 | €153,697 | +€86,828 | +130% |
| Financial income | 75/76B | €1 | €152 | +€151 | +16,076% |
| Recurring financial income | 75 | €1 | €152 | +€151 | +16,076% |
| Financial charges | 65/66B | €445 | €1,197 | +€753 | +169% |
| Recurring financial charges | 65 | €445 | €1,197 | +€753 | +169% |
| Profit (loss) for the period before taxes | 9903 | €66,425 | €152,652 | +€86,226 | +130% |
| Income taxes | 67/77 | €12,293 | €34,600 | +€22,307 | +181% |
| Profit (loss) for the period | 9904 | €54,133 | €118,052 | +€63,919 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €54,133 | €118,052 | +€63,919 | +118% |
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 19 October 2026 via checked.be.