CJP Project Engineering: 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.
CJP Project Engineering
Largest movements
- Receivables within one year +€13,120
up €13,120 (+74.3%), from €17,647 to €30,767
of which Trade receivables: +€12,100
- Cash +€5,229
up €5,229 (+267%), from €1,960 to €7,188
mainly Debts after one year (+€63,000)
- Debts after one year +€63,000
up €63,000 (+233%), from €27,000 to €90,000
- Profit (loss) carried forward -€42,868
down €42,868 (-708%), from -€6,058 to -€48,926
- Trade debts -€1,784
no longer reported in 2025 (was €1,784)
- Gross operating margin -€34,696
down €34,696 (-485%), from -€7,156 to -€41,852
- Other operating charges -€1,304
down €1,304 (-76.2%), from €1,711 to €407
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 | €119,607 | €137,955 | +€18,349 | +15.3% |
| Current assets | 29/58 | €119,607 | €137,955 | +€18,349 | +15.3% |
| Stocks and contracts in progress | 3 | €100,000 | €100,000 | = | 0.0% |
| Stocks | 30/36 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,647 | €30,767 | +€13,120 | +74.3% |
| Trade receivables | 40 | €15,000 | €27,100 | +€12,100 | +80.7% |
| Other amounts receivable | 41 | €2,647 | €3,667 | +€1,020 | +38.5% |
| Cash at bank and in hand | 54/58 | €1,960 | €7,188 | +€5,229 | +267% |
| Total equity and liabilities | 10/49 | €119,607 | €137,955 | +€18,349 | +15.3% |
| Equity | 10/15 | €84,792 | €41,924 | -€42,868 | -50.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,250 | €72,250 | = | 0.0% |
| Distributable reserves | 133 | €72,250 | €72,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,058 | -€48,926 | -€42,868 | -708% |
| Amounts payable | 17/49 | €34,815 | €96,031 | +€61,216 | +176% |
| Amounts payable after more than one year | 17 | €27,000 | €90,000 | +€63,000 | +233% |
| Financial debts | 170/4 | €27,000 | €90,000 | +€63,000 | +233% |
| Amounts payable within one year | 42/48 | €7,148 | €5,365 | -€1,784 | -25.0% |
| Trade debts | 44 | €1,784 | - | -€1,784 | |
| Suppliers | 440/4 | €1,784 | - | -€1,784 | |
| Taxes, remuneration and social security | 45 | €5,365 | €5,365 | = | 0.0% |
| Taxes | 450/3 | €5,365 | €5,365 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €667 | €667 | = | 0.0% |
| Other operating charges | 640/8 | €1,711 | €407 | -€1,304 | -76.2% |
| Gross operating margin | 9900 | -€7,156 | -€41,852 | -€34,696 | -485% |
| Operating profit (loss) | 9901 | -€8,867 | -€42,259 | -€33,392 | -377% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €565 | €608 | +€43 | +7.6% |
| Recurring financial charges | 65 | €565 | €608 | +€43 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,431 | -€42,868 | -€33,436 | -355% |
| Profit (loss) for the period | 9904 | -€9,431 | -€42,868 | -€33,436 | -355% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,431 | -€42,868 | -€33,436 | -355% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.