CJIM: 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.
CJIM
Largest movements
- Cash -€27,751
down €27,751 (-57.1%), from €48,575 to €20,825
mainly Contributions, distributions and other (-€39,047) and Other debts (-€26,250)
- Tangible fixed assets +€8,008
up €8,008 (+617.2%), from €1,298 to €9,306
- Receivables within one year -€3,577
down €3,577 (-12.3%), from €29,172 to €25,596
of which Trade receivables: -€10,657
- Deferred charges and accrued income +€1,813
up €1,813 (+70.3%), from €2,580 to €4,393
- Other debts -€26,250
down €26,250 (-40.2%), from €65,297 to €39,047
- Trade debts +€4,617
up €4,617 (+34.8%), from €13,271 to €17,888
- Gross operating margin -€29,353
down €29,353 (-36.1%), from €81,367 to €52,014
- Taxes -€7,834
down €7,834 (-44.5%), from €17,594 to €9,759
- Write-downs +€1,118
new in 2025: €1,118
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 | €81,625 | €60,120 | -€21,506 | -26.3% |
| Fixed assets | 21/28 | €1,298 | €9,306 | +€8,008 | +617.2% |
| Tangible fixed assets | 22/27 | €1,298 | €9,306 | +€8,008 | +617.2% |
| Furniture and vehicles | 24 | €1,298 | €9,306 | +€8,008 | +617.2% |
| Current assets | 29/58 | €80,328 | €50,814 | -€29,514 | -36.7% |
| Amounts receivable within one year | 40/41 | €29,172 | €25,596 | -€3,577 | -12.3% |
| Trade receivables | 40 | €28,157 | €17,500 | -€10,657 | -37.8% |
| Other amounts receivable | 41 | €1,015 | €8,096 | +€7,080 | +697.3% |
| Cash at bank and in hand | 54/58 | €48,575 | €20,825 | -€27,751 | -57.1% |
| Deferred charges and accrued income | 490/1 | €2,580 | €4,393 | +€1,813 | +70.3% |
| Total equity and liabilities | 10/49 | €81,625 | €60,120 | -€21,506 | -26.3% |
| Equity | 10/15 | €500 | €500 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €81,125 | €59,620 | -€21,506 | -26.5% |
| Amounts payable within one year | 42/48 | €81,125 | €59,492 | -€21,633 | -26.7% |
| Trade debts | 44 | €13,271 | €17,888 | +€4,617 | +34.8% |
| Suppliers | 440/4 | €13,271 | €17,888 | +€4,617 | +34.8% |
| Taxes, remuneration and social security | 45 | €2,558 | €2,558 | = | 0.0% |
| Taxes | 450/3 | €2,558 | €2,558 | = | 0.0% |
| Other amounts payable | 47/48 | €65,297 | €39,047 | -€26,250 | -40.2% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784 | €1,107 | +€324 | +41.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,118 | +€1,118 | |
| Other operating charges | 640/8 | €687 | €550 | -€138 | -20.0% |
| Gross operating margin | 9900 | €81,367 | €52,014 | -€29,353 | -36.1% |
| Operating profit (loss) | 9901 | €79,896 | €49,239 | -€30,657 | -38.4% |
| Financial charges | 65/66B | €810 | €433 | -€377 | -46.5% |
| Recurring financial charges | 65 | €810 | €433 | -€377 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | €79,086 | €48,806 | -€30,280 | -38.3% |
| Income taxes | 67/77 | €17,594 | €9,759 | -€7,834 | -44.5% |
| Profit (loss) for the period | 9904 | €61,493 | €39,047 | -€22,446 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,493 | €39,047 | -€22,446 | -36.5% |
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.