CJN 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.
CJN Management
Largest movements
- Receivables within one year +€11,118
up €11,118 (+175%), from €6,365 to €17,483
- Cash -€8,120
down €8,120 (-8.1%), from €100,261 to €92,141
mainly Accrued charges and deferred income (-€20,000) and Receivables within one year (-€11,118)
- Accrued charges and deferred income -€20,000
down €20,000 (-25.0%), from €80,000 to €60,000
- Other debts +€12,187
up €12,187 (+48.0%), from €25,411 to €37,598
- Profit (loss) carried forward +€6,285
no longer reported in 2025 (was -€6,285)
- Reserves +€2,584
new in 2025: €2,584
- Trade debts +€1,943
new in 2025: €1,943
- Gross operating margin +€9,089
up €9,089 (+4,032%), from €225 to €9,314
- Other operating charges +€400
new in 2025: €400
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 | €106,626 | €109,624 | +€2,998 | +2.8% |
| Current assets | 29/58 | €106,626 | €109,624 | +€2,998 | +2.8% |
| Amounts receivable within one year | 40/41 | €6,365 | €17,483 | +€11,118 | +175% |
| Other amounts receivable | 41 | €6,365 | €17,483 | +€11,118 | +175% |
| Cash at bank and in hand | 54/58 | €100,261 | €92,141 | -€8,120 | -8.1% |
| Total equity and liabilities | 10/49 | €106,626 | €109,624 | +€2,998 | +2.8% |
| Equity | 10/15 | €1,215 | €10,084 | +€8,869 | +730% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Capital | 10 | €7,500 | €7,500 | = | 0.0% |
| Issued capital | 100 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | - | €2,584 | +€2,584 | |
| Distributable reserves | 133 | - | €2,584 | +€2,584 | |
| Profit (loss) carried forward | 14 | -€6,285 | - | +€6,285 | |
| Amounts payable | 17/49 | €105,411 | €99,540 | -€5,871 | -5.6% |
| Amounts payable within one year | 42/48 | €25,411 | €39,540 | +€14,129 | +55.6% |
| Trade debts | 44 | - | €1,943 | +€1,943 | |
| Suppliers | 440/4 | - | €1,943 | +€1,943 | |
| Other amounts payable | 47/48 | €25,411 | €37,598 | +€12,187 | +48.0% |
| Accrued charges and deferred income | 492/3 | €80,000 | €60,000 | -€20,000 | -25.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €225 | €9,314 | +€9,089 | +4,032% |
| Operating profit (loss) | 9901 | €225 | €8,914 | +€8,689 | +3,855% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €179 | €8,869 | +€8,690 | +4,852% |
| Profit (loss) for the period | 9904 | €179 | €8,869 | +€8,690 | +4,852% |
| Profit (loss) for the period to be appropriated | 9905 | €179 | €8,869 | +€8,690 | +4,852% |
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.