CJDS: 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.
CJDS
Largest movements
- Tangible fixed assets -€7,017
down €7,017 (-37.8%), from €18,548 to €11,531
of which Furniture and vehicles: -€6,618
- Receivables within one year +€1,345
up €1,345 (+42.3%), from €3,181 to €4,525
- Deferred charges and accrued income -€502
down €502 (-31.0%), from €1,617 to €1,115
- Debts after one year -€8,644
no longer reported in 2025 (was €8,644)
- Trade debts +€3,882
up €3,882 (+3668.5%), from €106 to €3,987
- Profit (loss) carried forward +€3,805
up €3,805 (+60.2%), from -€6,315 to -€2,510
- Current portion of long-term debt -€2,731
down €2,731 (-24.0%), from €11,375 to €8,644
- Other debts -€2,176
down €2,176 (-82.0%), from €2,654 to €478
- Other operating charges -€2,808
down €2,808 (-87.5%), from €3,208 to €400
- Gross operating margin -€1,292
down €1,292 (-9.2%), from €14,020 to €12,728
- Taxes +€1,022
up €1,022 (+586.3%), from €174 to €1,197
- Depreciation -€667
down €667 (-8.7%), from €7,684 to €7,017
- Financial charges -€173
down €173 (-35.8%), from €482 to €309
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 | €23,926 | €17,734 | -€6,192 | -25.9% |
| Fixed assets | 21/28 | €18,648 | €11,631 | -€7,017 | -37.6% |
| Tangible fixed assets | 22/27 | €18,548 | €11,531 | -€7,017 | -37.8% |
| Plant, machinery and equipment | 23 | €1,269 | €870 | -€399 | -31.5% |
| Furniture and vehicles | 24 | €17,279 | €10,661 | -€6,618 | -38.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €5,278 | €6,103 | +€825 | +15.6% |
| Amounts receivable within one year | 40/41 | €3,181 | €4,525 | +€1,345 | +42.3% |
| Trade receivables | 40 | €3,181 | €4,525 | +€1,345 | +42.3% |
| Cash at bank and in hand | 54/58 | €481 | €463 | -€18 | -3.7% |
| Deferred charges and accrued income | 490/1 | €1,617 | €1,115 | -€502 | -31.0% |
| Total equity and liabilities | 10/49 | €23,926 | €17,734 | -€6,192 | -25.9% |
| Equity | 10/15 | -€4,315 | -€510 | +€3,805 | +88.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,315 | -€2,510 | +€3,805 | +60.2% |
| Amounts payable | 17/49 | €28,241 | €18,244 | -€9,997 | -35.4% |
| Amounts payable after more than one year | 17 | €8,644 | - | -€8,644 | |
| Financial debts | 170/4 | €8,644 | - | -€8,644 | |
| Amounts payable within one year | 42/48 | €19,477 | €18,004 | -€1,473 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €11,375 | €8,644 | -€2,731 | -24.0% |
| Trade debts | 44 | €106 | €3,987 | +€3,882 | +3668.5% |
| Suppliers | 440/4 | €106 | €3,987 | +€3,882 | +3668.5% |
| Taxes, remuneration and social security | 45 | €5,341 | €4,895 | -€447 | -8.4% |
| Taxes | 450/3 | €3,704 | €4,255 | +€550 | +14.9% |
| Remuneration and social security | 454/9 | €1,637 | €640 | -€997 | -60.9% |
| Other amounts payable | 47/48 | €2,654 | €478 | -€2,176 | -82.0% |
| Accrued charges and deferred income | 492/3 | €120 | €240 | +€120 | +100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,684 | €7,017 | -€667 | -8.7% |
| Other operating charges | 640/8 | €3,208 | €400 | -€2,808 | -87.5% |
| Gross operating margin | 9900 | €14,020 | €12,728 | -€1,292 | -9.2% |
| Operating profit (loss) | 9901 | €3,128 | €5,311 | +€2,183 | +69.8% |
| Financial charges | 65/66B | €482 | €309 | -€173 | -35.8% |
| Recurring financial charges | 65 | €482 | €309 | -€173 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €2,646 | €5,002 | +€2,356 | +89.0% |
| Income taxes | 67/77 | €174 | €1,197 | +€1,022 | +586.3% |
| Profit (loss) for the period | 9904 | €2,471 | €3,805 | +€1,333 | +54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,471 | €3,805 | +€1,333 | +54.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.