CJR Consult: 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.
CJR Consult
Largest movements
- Cash +€202,400
up €202,400 (+50.9%), from €397,809 to €600,209
mainly Other debts (+€336,283) and Net result for the year (+€250,327)
- Current investments -€200,678
no longer reported in 2025 (was €200,678)
- Receivables within one year -€57,692
down €57,692 (-65.7%), from €87,860 to €30,168
- Reserves -€413,173
down €413,173 (-99.7%), from €414,319 to €1,146
- Other debts +€336,283
up €336,283 (+166%), from €202,350 to €538,633
- Tax, wage and social debts +€16,605
up €16,605 (+28.2%), from €58,982 to €75,587
- Gross operating margin -€87,046
down €87,046 (-21.1%), from €413,094 to €326,048
- Taxes -€25,889
down €25,889 (-25.1%), from €103,159 to €77,270
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 | €697,446 | €636,396 | -€61,050 | -8.8% |
| Current assets | 29/58 | €697,446 | €636,396 | -€61,050 | -8.8% |
| Amounts receivable within one year | 40/41 | €87,860 | €30,168 | -€57,692 | -65.7% |
| Trade receivables | 40 | €87,860 | €30,168 | -€57,692 | -65.7% |
| Current investments | 50/53 | €200,678 | - | -€200,678 | |
| Cash at bank and in hand | 54/58 | €397,809 | €600,209 | +€202,400 | +50.9% |
| Deferred charges and accrued income | 490/1 | €11,098 | €6,018 | -€5,080 | -45.8% |
| Total equity and liabilities | 10/49 | €697,446 | €636,396 | -€61,050 | -8.8% |
| Equity | 10/15 | €434,319 | €21,146 | -€413,173 | -95.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €414,319 | €1,146 | -€413,173 | -99.7% |
| Distributable reserves | 133 | €414,319 | €1,146 | -€413,173 | -99.7% |
| Amounts payable | 17/49 | €263,127 | €615,250 | +€352,123 | +134% |
| Amounts payable within one year | 42/48 | €263,127 | €615,250 | +€352,123 | +134% |
| Trade debts | 44 | €1,796 | €1,030 | -€765 | -42.6% |
| Suppliers | 440/4 | €1,796 | €1,030 | -€765 | -42.6% |
| Taxes, remuneration and social security | 45 | €58,982 | €75,587 | +€16,605 | +28.2% |
| Taxes | 450/3 | €58,982 | €75,587 | +€16,605 | +28.2% |
| Other amounts payable | 47/48 | €202,350 | €538,633 | +€336,283 | +166% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €860 | €0 | -€860 | -100% |
| Other operating charges | 640/8 | €969 | €925 | -€44 | -4.5% |
| Gross operating margin | 9900 | €413,094 | €326,048 | -€87,046 | -21.1% |
| Operating profit (loss) | 9901 | €411,264 | €325,123 | -€86,141 | -20.9% |
| Financial income | 75/76B | €7,960 | €4,233 | -€3,727 | -46.8% |
| Recurring financial income | 75 | €7,960 | €4,233 | -€3,727 | -46.8% |
| Financial charges | 65/66B | €1,071 | €1,758 | +€687 | +64.1% |
| Recurring financial charges | 65 | €1,071 | €1,758 | +€687 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €418,153 | €327,598 | -€90,556 | -21.7% |
| Income taxes | 67/77 | €103,159 | €77,270 | -€25,889 | -25.1% |
| Profit (loss) for the period | 9904 | €314,994 | €250,327 | -€64,667 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €314,994 | €250,327 | -€64,667 | -20.5% |
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 16 October 2026 via checked.be.