CJEWELS: what changed
CJEWELS
Largest movements
- Tangible fixed assets -€18,000
down €18,000 (-52.9%), from €34,000 to €16,000
- Cash -€16,487
no longer reported in 2025 (was €16,487)
mainly Net result for the year (-€27,297) and Other debts (-€20,914)
- Receivables within one year -€9,532
down €9,532 (-58.4%), from €16,318 to €6,786
- Stocks and contracts -€6,270
down €6,270 (-19.3%), from €32,452 to €26,182
- Profit (loss) carried forward -€21,788
new in 2025: -€21,788
- Other debts -€20,914
down €20,914 (-52.4%), from €39,921 to €19,007
- Contributions +€12,400
up €12,400 (+154%), from €8,060 to €20,460
- Trade debts -€8,101
down €8,101 (-75.3%), from €10,755 to €2,654
- Debts after one year -€7,311
down €7,311 (-29.3%), from €24,974 to €17,663
- Gross operating margin -€23,349
down €23,349 (-45.5%), from €51,327 to €27,978
- Staff costs +€9,254
up €9,254 (+39.1%), from €23,663 to €32,917
- Other operating charges -€1,259
down €1,259 (-40.5%), from €3,110 to €1,851
- Financial charges +€811
up €811 (+47.8%), from €1,696 to €2,507
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €99,257 | €48,968 | -€50,289 | -50.7% |
| Fixed assets | 21/28 | €34,000 | €16,000 | -€18,000 | -52.9% |
| Tangible fixed assets | 22/27 | €34,000 | €16,000 | -€18,000 | -52.9% |
| Plant, machinery and equipment | 23 | €34,000 | €16,000 | -€18,000 | -52.9% |
| Current assets | 29/58 | €65,257 | €32,968 | -€32,289 | -49.5% |
| Stocks and contracts in progress | 3 | €32,452 | €26,182 | -€6,270 | -19.3% |
| Stocks | 30/36 | €32,452 | €26,182 | -€6,270 | -19.3% |
| Amounts receivable within one year | 40/41 | €16,318 | €6,786 | -€9,532 | -58.4% |
| Other amounts receivable | 41 | €16,318 | €6,786 | -€9,532 | -58.4% |
| Cash at bank and in hand | 54/58 | €16,487 | - | -€16,487 | |
| Total equity and liabilities | 10/49 | €99,257 | €48,968 | -€50,289 | -50.7% |
| Equity | 10/15 | €13,569 | -€1,328 | -€14,897 | |
| Contributions | 10/11 | €8,060 | €20,460 | +€12,400 | +154% |
| Contributions outside capital | 11 | €8,060 | €20,460 | +€12,400 | +154% |
| Other | 1109/19 | €8,060 | €20,460 | +€12,400 | +154% |
| Reserves | 13 | €5,509 | - | -€5,509 | |
| Distributable reserves | 133 | €5,509 | - | -€5,509 | |
| Profit (loss) carried forward | 14 | - | -€21,788 | -€21,788 | |
| Amounts payable | 17/49 | €85,688 | €50,296 | -€35,392 | -41.3% |
| Amounts payable after more than one year | 17 | €24,974 | €17,663 | -€7,311 | -29.3% |
| Financial debts | 170/4 | €24,974 | €17,663 | -€7,311 | -29.3% |
| Amounts payable within one year | 42/48 | €60,714 | €32,633 | -€28,081 | -46.3% |
| Current portion of amounts payable after more than one year | 42 | €7,160 | €7,407 | +€247 | +3.4% |
| Trade debts | 44 | €10,755 | €2,654 | -€8,101 | -75.3% |
| Suppliers | 440/4 | €10,755 | €2,654 | -€8,101 | -75.3% |
| Taxes, remuneration and social security | 45 | €2,878 | €3,565 | +€687 | +23.9% |
| Taxes | 450/3 | €2,878 | €3,565 | +€687 | +23.9% |
| Other amounts payable | 47/48 | €39,921 | €19,007 | -€20,914 | -52.4% |
| Remuneration, social security and pensions | 62 | €23,663 | €32,917 | +€9,254 | +39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €3,110 | €1,851 | -€1,259 | -40.5% |
| Gross operating margin | 9900 | €51,327 | €27,978 | -€23,349 | -45.5% |
| Operating profit (loss) | 9901 | €6,554 | -€24,790 | -€31,344 | |
| Financial charges | 65/66B | €1,696 | €2,507 | +€811 | +47.8% |
| Recurring financial charges | 65 | €1,696 | €2,507 | +€811 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €4,858 | -€27,297 | -€32,155 | |
| Profit (loss) for the period | 9904 | €4,858 | -€27,297 | -€32,155 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,858 | -€27,297 | -€32,155 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.