CJDC: 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.
CJDC
Largest movements
- Tangible fixed assets -€11,591
down €11,591 (-11.6%), from €100,048 to €88,457
of which Other tangible fixed assets: -€12,674
- Stocks and contracts -€5,693
down €5,693 (-22.2%), from €25,587 to €19,894
- Intangible fixed assets -€2,800
down €2,800 (-16.2%), from €17,290 to €14,490
- Debts after one year -€14,844
down €14,844 (-11.8%), from €125,575 to €110,731
- Current portion of long-term debt -€5,157
down €5,157 (-20.2%), from €25,539 to €20,382
- Trade debts +€4,646
up €4,646 (+49.9%), from €9,308 to €13,954
- Short-term financial debts -€3,229
down €3,229 (-31.2%), from €10,345 to €7,115
- Other debts -€2,778
down €2,778 (-35.7%), from €7,777 to €4,999
- Gross operating margin -€73,601
down €73,601 (-42.7%), from €172,360 to €98,758
- Staff costs -€58,950
down €58,950 (-45.3%), from €130,021 to €71,070
- Depreciation -€9,974
down €9,974 (-37.6%), from €26,538 to €16,564
- Financial charges -€6,161
down €6,161 (-40.8%), from €15,090 to €8,929
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 | €155,812 | €136,014 | -€19,798 | -12.7% |
| Fixed assets | 21/28 | €119,137 | €104,747 | -€14,391 | -12.1% |
| Intangible fixed assets | 21 | €17,290 | €14,490 | -€2,800 | -16.2% |
| Tangible fixed assets | 22/27 | €100,048 | €88,457 | -€11,591 | -11.6% |
| Plant, machinery and equipment | 23 | - | €2,115 | +€2,115 | |
| Furniture and vehicles | 24 | €97 | €17 | -€80 | -82.6% |
| Leasing and similar rights | 25 | €1,159 | €207 | -€952 | -82.1% |
| Other tangible fixed assets | 26 | €98,792 | €86,118 | -€12,674 | -12.8% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €36,674 | €31,267 | -€5,407 | -14.7% |
| Stocks and contracts in progress | 3 | €25,587 | €19,894 | -€5,693 | -22.2% |
| Stocks | 30/36 | €25,587 | €19,894 | -€5,693 | -22.2% |
| Amounts receivable within one year | 40/41 | €2,052 | €3,446 | +€1,395 | +68.0% |
| Trade receivables | 40 | €2,052 | €3,446 | +€1,395 | +68.0% |
| Cash at bank and in hand | 54/58 | €6,754 | €5,637 | -€1,117 | -16.5% |
| Deferred charges and accrued income | 490/1 | €2,282 | €2,290 | +€8 | +0.3% |
| Total equity and liabilities | 10/49 | €155,812 | €136,014 | -€19,798 | -12.7% |
| Equity | 10/15 | -€31,233 | -€30,392 | +€841 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,293 | -€38,452 | +€841 | +2.1% |
| Amounts payable | 17/49 | €187,045 | €166,405 | -€20,639 | -11.0% |
| Amounts payable after more than one year | 17 | €125,575 | €110,731 | -€14,844 | -11.8% |
| Financial debts | 170/4 | €125,575 | €110,731 | -€14,844 | -11.8% |
| Amounts payable within one year | 42/48 | €61,470 | €55,534 | -€5,936 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,539 | €20,382 | -€5,157 | -20.2% |
| Financial debts | 43 | €10,345 | €7,115 | -€3,229 | -31.2% |
| Credit institutions | 430/8 | €10,345 | €7,115 | -€3,229 | -31.2% |
| Trade debts | 44 | €9,308 | €13,954 | +€4,646 | +49.9% |
| Suppliers | 440/4 | €9,308 | €13,954 | +€4,646 | +49.9% |
| Taxes, remuneration and social security | 45 | €8,502 | €9,084 | +€582 | +6.9% |
| Taxes | 450/3 | €5,736 | €2,808 | -€2,928 | -51.1% |
| Remuneration and social security | 454/9 | €2,766 | €6,277 | +€3,511 | +127% |
| Other amounts payable | 47/48 | €7,777 | €4,999 | -€2,778 | -35.7% |
| Accrued charges and deferred income | 492/3 | - | €140 | +€140 | |
| Non-recurring operating income | 76A | €1,314 | - | -€1,314 | |
| Remuneration, social security and pensions | 62 | €130,021 | €71,070 | -€58,950 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,538 | €16,564 | -€9,974 | -37.6% |
| Other operating charges | 640/8 | €245 | €1,017 | +€772 | +315% |
| Non-recurring operating charges | 66A | €290 | €61 | -€230 | -79.1% |
| Gross operating margin | 9900 | €172,360 | €98,758 | -€73,601 | -42.7% |
| Operating profit (loss) | 9901 | €15,265 | €10,047 | -€5,218 | -34.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €15,090 | €8,929 | -€6,161 | -40.8% |
| Recurring financial charges | 65 | €15,090 | €8,929 | -€6,161 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €175 | €1,117 | +€942 | +537% |
| Income taxes | 67/77 | €468 | €276 | -€191 | -40.9% |
| Profit (loss) for the period | 9904 | -€292 | €841 | +€1,134 | |
| Profit (loss) for the period to be appropriated | 9905 | -€292 | €841 | +€1,134 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.