CJL Services: 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.
CJL Services
Largest movements
- Tangible fixed assets +€332,789
up €332,789 (+27.7%), from €1.2m to €1.5m
of which Land and buildings: +€215,430
- Cash +€174,629
up €174,629 (+128%), from €136,108 to €310,737
mainly Depreciation (+€425,722) and Net result for the year (+€219,778)
- Receivables within one year -€111,432
down €111,432 (-31.5%), from €353,809 to €242,377
of which Other amounts receivable: -€90,310
- Stocks and contracts -€98,352
down €98,352 (-38.4%), from €256,095 to €157,743
- Reserves +€219,779
up €219,779 (+46.0%), from €478,097 to €697,876
of which Distributable reserves: +€325,029
- Debts after one year +€189,560
up €189,560 (+217%), from €87,297 to €276,857
- Trade debts -€178,175
down €178,175 (-66.4%), from €268,514 to €90,339
- Current portion of long-term debt +€44,350
up €44,350 (+55.5%), from €79,861 to €124,211
- Tax, wage and social debts +€41,376
up €41,376 (+62.3%), from €66,369 to €107,745
of which Taxes: +€35,219
- Gross operating margin +€146,800
up €146,800 (+17.7%), from €828,650 to €975,450
- Other operating charges +€29,108
up €29,108 (+224%), from €13,012 to €42,120
- Depreciation +€18,703
up €18,703 (+4.6%), from €407,019 to €425,722
- Staff costs +€17,517
up €17,517 (+9.9%), from €176,630 to €194,147
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 | €1,960,580 | €2,262,157 | +€301,577 | +15.4% |
| Formation expenses | 20 | €242 | - | -€242 | |
| Fixed assets | 21/28 | €1,202,438 | €1,535,227 | +€332,789 | +27.7% |
| Tangible fixed assets | 22/27 | €1,202,194 | €1,534,983 | +€332,789 | +27.7% |
| Land and buildings | 22 | €69,326 | €284,756 | +€215,430 | +311% |
| Plant, machinery and equipment | 23 | €909,021 | €1,012,909 | +€103,888 | +11.4% |
| Furniture and vehicles | 24 | €223,847 | €237,318 | +€13,471 | +6.0% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €757,900 | €726,930 | -€30,970 | -4.1% |
| Stocks and contracts in progress | 3 | €256,095 | €157,743 | -€98,352 | -38.4% |
| Stocks | 30/36 | €256,095 | €157,743 | -€98,352 | -38.4% |
| Amounts receivable within one year | 40/41 | €353,809 | €242,377 | -€111,432 | -31.5% |
| Trade receivables | 40 | €263,429 | €242,307 | -€21,122 | -8.0% |
| Other amounts receivable | 41 | €90,380 | €70 | -€90,310 | -99.9% |
| Cash at bank and in hand | 54/58 | €136,108 | €310,737 | +€174,629 | +128% |
| Deferred charges and accrued income | 490/1 | €11,888 | €16,073 | +€4,185 | +35.2% |
| Total equity and liabilities | 10/49 | €1,960,580 | €2,262,157 | +€301,577 | +15.4% |
| Equity | 10/15 | €503,097 | €722,876 | +€219,779 | +43.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €478,097 | €697,876 | +€219,779 | +46.0% |
| Tax-exempt reserves | 132 | €105,250 | - | -€105,250 | |
| Distributable reserves | 133 | €372,847 | €697,876 | +€325,029 | +87.2% |
| Amounts payable | 17/49 | €1,457,483 | €1,539,281 | +€81,798 | +5.6% |
| Amounts payable after more than one year | 17 | €87,297 | €276,857 | +€189,560 | +217% |
| Financial debts | 170/4 | €87,297 | €276,857 | +€189,560 | +217% |
| Amounts payable within one year | 42/48 | €1,370,186 | €1,262,424 | -€107,762 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €79,861 | €124,211 | +€44,350 | +55.5% |
| Trade debts | 44 | €268,514 | €90,339 | -€178,175 | -66.4% |
| Suppliers | 440/4 | €268,514 | €90,339 | -€178,175 | -66.4% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €66,369 | €107,745 | +€41,376 | +62.3% |
| Taxes | 450/3 | €40,500 | €75,719 | +€35,219 | +87.0% |
| Remuneration and social security | 454/9 | €25,869 | €32,026 | +€6,157 | +23.8% |
| Other amounts payable | 47/48 | €955,442 | €930,129 | -€25,313 | -2.6% |
| Remuneration, social security and pensions | 62 | €176,630 | €194,147 | +€17,517 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407,019 | €425,722 | +€18,703 | +4.6% |
| Other operating charges | 640/8 | €13,012 | €42,120 | +€29,108 | +224% |
| Gross operating margin | 9900 | €828,650 | €975,450 | +€146,800 | +17.7% |
| Operating profit (loss) | 9901 | €231,989 | €313,461 | +€81,472 | +35.1% |
| Financial income | 75/76B | €3,357 | €1,163 | -€2,194 | -65.4% |
| Recurring financial income | 75 | €3,357 | €1,163 | -€2,194 | -65.4% |
| Financial charges | 65/66B | €9,462 | €9,936 | +€474 | +5.0% |
| Recurring financial charges | 65 | €9,462 | €9,936 | +€474 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | €225,884 | €304,688 | +€78,804 | +34.9% |
| Income taxes | 67/77 | €89,346 | €84,910 | -€4,436 | -5.0% |
| Profit (loss) for the period | 9904 | €136,538 | €219,778 | +€83,240 | +61.0% |
| Transfer from tax-exempt reserves | 789 | - | €105,250 | +€105,250 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,388 | €325,028 | +€251,640 | +343% |
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.