CJG MANAGEMENT: 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.
CJG MANAGEMENT
Largest movements
- Current investments +€69,943
new in 2025: €69,943
- Cash -€20,329
down €20,329 (-30.0%), from €67,732 to €47,403
mainly Current investments (-€69,943) and Contributions, distributions and other (-€36,000)
- Receivables within one year -€1,367
down €1,367 (-16.1%), from €8,471 to €7,103
of which Trade receivables: -€1,376
- Reserves +€41,049
new in 2025: €41,049
- Profit (loss) carried forward -€36,000
down €36,000 (-50.1%), from €71,837 to €35,837
- Other debts +€36,000
new in 2025: €36,000
- Tax, wage and social debts +€7,119
up €7,119 (+301%), from €2,365 to €9,484
- Turnover +€11,950
up €11,950 (+24.7%), from €48,345 to €60,295
- Gross operating margin +€9,374
up €9,374 (+19.9%), from €47,012 to €56,386
- Taxes +€5,857
up €5,857 (+61.4%), from €9,537 to €15,394
- Purchases and services +€2,576
up €2,576 (+193%), from €1,333 to €3,909
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 | €76,202 | €124,449 | +€48,247 | +63.3% |
| Current assets | 29/58 | €76,202 | €124,449 | +€48,247 | +63.3% |
| Amounts receivable within one year | 40/41 | €8,471 | €7,103 | -€1,367 | -16.1% |
| Trade receivables | 40 | €8,471 | €7,094 | -€1,376 | -16.2% |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Current investments | 50/53 | - | €69,943 | +€69,943 | |
| Cash at bank and in hand | 54/58 | €67,732 | €47,403 | -€20,329 | -30.0% |
| Total equity and liabilities | 10/49 | €76,202 | €124,449 | +€48,247 | +63.3% |
| Equity | 10/15 | €73,837 | €78,887 | +€5,049 | +6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €41,049 | +€41,049 | |
| Distributable reserves | 133 | - | €41,049 | +€41,049 | |
| Profit (loss) carried forward | 14 | €71,837 | €35,837 | -€36,000 | -50.1% |
| Amounts payable | 17/49 | €2,365 | €45,562 | +€43,197 | +1,826% |
| Amounts payable within one year | 42/48 | €2,365 | €45,562 | +€43,197 | +1,826% |
| Trade debts | 44 | - | €78 | +€78 | |
| Suppliers | 440/4 | - | €78 | +€78 | |
| Taxes, remuneration and social security | 45 | €2,365 | €9,484 | +€7,119 | +301% |
| Taxes | 450/3 | €2,365 | €9,484 | +€7,119 | +301% |
| Other amounts payable | 47/48 | - | €36,000 | +€36,000 | |
| Turnover | 70 | €48,345 | €60,295 | +€11,950 | +24.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,333 | €3,909 | +€2,576 | +193% |
| Gross operating margin | 9900 | €47,012 | €56,386 | +€9,374 | +19.9% |
| Operating profit (loss) | 9901 | €47,012 | €56,386 | +€9,374 | +19.9% |
| Financial income | 75/76B | €869 | €688 | -€181 | -20.8% |
| Recurring financial income | 75 | €869 | €688 | -€181 | -20.8% |
| Financial charges | 65/66B | €197 | €631 | +€434 | +220% |
| Recurring financial charges | 65 | €197 | €631 | +€434 | +220% |
| Profit (loss) for the period before taxes | 9903 | €47,684 | €56,443 | +€8,759 | +18.4% |
| Income taxes | 67/77 | €9,537 | €15,394 | +€5,857 | +61.4% |
| Profit (loss) for the period | 9904 | €38,147 | €41,049 | +€2,902 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,147 | €41,049 | +€2,902 | +7.6% |
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 17 October 2026 via checked.be.