CJK: 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.
CJK
Largest movements
- Receivables within one year -€4,008
down €4,008 (-46.1%), from €8,695 to €4,688
of which Other amounts receivable: -€4,647
- Cash -€1,416
down €1,416 (-22.9%), from €6,191 to €4,775
mainly Other debts (-€7,120) and Investment in fixed assets (net) (-€933)
- Tangible fixed assets -€973
down €973 (-14.4%), from €6,752 to €5,779
of which Land and buildings: -€1,194
- Other debts -€7,120
down €7,120 (-93.7%), from €7,600 to €480
- Profit (loss) carried forward +€746
up €746 (+28.0%), from -€2,669 to -€1,923
- Tax, wage and social debts +€240
up €240 (+20.1%), from €1,193 to €1,432
- Trade debts -€239
down €239 (-26.2%), from €912 to €674
- Gross operating margin -€2,411
down €2,411 (-40.0%), from €6,022 to €3,611
- Financial income -€809
down €809 (-86.6%), from €934 to €126
- Financial charges -€262
down €262 (-42.7%), from €614 to €352
- Depreciation -€259
down €259 (-12.0%), from €2,165 to €1,906
- Other operating charges -€255
down €255 (-25.8%), from €988 to €732
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 | €22,088 | €15,716 | -€6,372 | -28.9% |
| Fixed assets | 21/28 | €6,752 | €5,779 | -€973 | -14.4% |
| Tangible fixed assets | 22/27 | €6,752 | €5,779 | -€973 | -14.4% |
| Land and buildings | 22 | €4,777 | €3,583 | -€1,194 | -25.0% |
| Plant, machinery and equipment | 23 | €1,782 | €1,369 | -€413 | -23.2% |
| Furniture and vehicles | 24 | €192 | €827 | +€634 | +330.2% |
| Current assets | 29/58 | €15,336 | €9,937 | -€5,400 | -35.2% |
| Amounts receivable within one year | 40/41 | €8,695 | €4,688 | -€4,008 | -46.1% |
| Trade receivables | 40 | €3,620 | €4,259 | +€639 | +17.6% |
| Other amounts receivable | 41 | €5,075 | €428 | -€4,647 | -91.6% |
| Cash at bank and in hand | 54/58 | €6,191 | €4,775 | -€1,416 | -22.9% |
| Deferred charges and accrued income | 490/1 | €450 | €474 | +€24 | +5.3% |
| Total equity and liabilities | 10/49 | €22,088 | €15,716 | -€6,372 | -28.9% |
| Equity | 10/15 | €12,383 | €13,130 | +€746 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,853 | €8,853 | = | 0.0% |
| Distributable reserves | 133 | €8,853 | €8,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,669 | -€1,923 | +€746 | +28.0% |
| Amounts payable | 17/49 | €9,705 | €2,586 | -€7,119 | -73.4% |
| Amounts payable within one year | 42/48 | €9,705 | €2,586 | -€7,119 | -73.4% |
| Trade debts | 44 | €912 | €674 | -€239 | -26.2% |
| Suppliers | 440/4 | €912 | €674 | -€239 | -26.2% |
| Taxes, remuneration and social security | 45 | €1,193 | €1,432 | +€240 | +20.1% |
| Taxes | 450/3 | €1,193 | €1,432 | +€240 | +20.1% |
| Other amounts payable | 47/48 | €7,600 | €480 | -€7,120 | -93.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,165 | €1,906 | -€259 | -12.0% |
| Other operating charges | 640/8 | €988 | €732 | -€255 | -25.8% |
| Gross operating margin | 9900 | €6,022 | €3,611 | -€2,411 | -40.0% |
| Operating profit (loss) | 9901 | €2,869 | €973 | -€1,896 | -66.1% |
| Financial income | 75/76B | €934 | €126 | -€809 | -86.6% |
| Recurring financial income | 75 | €934 | €126 | -€809 | -86.6% |
| Financial charges | 65/66B | €614 | €352 | -€262 | -42.7% |
| Recurring financial charges | 65 | €614 | €352 | -€262 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €3,190 | €746 | -€2,443 | -76.6% |
| Profit (loss) for the period | 9904 | €3,190 | €746 | -€2,443 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,190 | €746 | -€2,443 | -76.6% |
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.