CJS Digital Solutions: 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.
CJS Digital Solutions
Largest movements
- Cash -€13,428
down €13,428 (-99.3%), from €13,521 to €94
mainly Other debts (-€21,000) and Accrued charges and deferred income (-€387)
- Receivables within one year -€755
down €755 (-3.2%), from €23,305 to €22,550
of which Other amounts receivable: -€437
- Other debts -€21,000
no longer reported in 2025 (was €21,000)
- Tax, wage and social debts +€3,646
up €3,646 (+32.9%), from €11,093 to €14,739
- Profit (loss) carried forward +€2,863
up €2,863 (+422.8%), from €677 to €3,540
- Trade debts +€695
up €695 (+103.9%), from €669 to €1,364
- Accrued charges and deferred income -€387
no longer reported in 2025 (was €387)
- Gross operating margin -€31,089
down €31,089 (-89.9%), from €34,594 to €3,505
- Taxes -€7,145
down €7,145 (-87.2%), from €8,196 to €1,052
- Financial income +€837
up €837 (+224.3%), from €373 to €1,210
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 | €36,826 | €22,643 | -€14,183 | -38.5% |
| Current assets | 29/58 | €36,826 | €22,643 | -€14,183 | -38.5% |
| Amounts receivable within one year | 40/41 | €23,305 | €22,550 | -€755 | -3.2% |
| Trade receivables | 40 | €758 | €439 | -€318 | -42.0% |
| Other amounts receivable | 41 | €22,547 | €22,110 | -€437 | -1.9% |
| Cash at bank and in hand | 54/58 | €13,521 | €94 | -€13,428 | -99.3% |
| Total equity and liabilities | 10/49 | €36,826 | €22,643 | -€14,183 | -38.5% |
| Equity | 10/15 | €3,677 | €6,540 | +€2,863 | +77.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €677 | €3,540 | +€2,863 | +422.8% |
| Amounts payable | 17/49 | €33,149 | €16,103 | -€17,046 | -51.4% |
| Amounts payable within one year | 42/48 | €32,762 | €16,103 | -€16,658 | -50.8% |
| Trade debts | 44 | €669 | €1,364 | +€695 | +103.9% |
| Suppliers | 440/4 | €669 | €1,364 | +€695 | +103.9% |
| Taxes, remuneration and social security | 45 | €11,093 | €14,739 | +€3,646 | +32.9% |
| Taxes | 450/3 | €11,093 | €14,739 | +€3,646 | +32.9% |
| Other amounts payable | 47/48 | €21,000 | - | -€21,000 | |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €387 | €470 | +€83 | +21.3% |
| Gross operating margin | 9900 | €34,594 | €3,505 | -€31,089 | -89.9% |
| Operating profit (loss) | 9901 | €34,207 | €3,035 | -€31,172 | -91.1% |
| Financial income | 75/76B | €373 | €1,210 | +€837 | +224.3% |
| Recurring financial income | 75 | €373 | €1,210 | +€837 | +224.3% |
| Financial charges | 65/66B | €38 | €331 | +€293 | +766.9% |
| Recurring financial charges | 65 | €38 | €331 | +€293 | +766.9% |
| Profit (loss) for the period before taxes | 9903 | €34,542 | €3,915 | -€30,628 | -88.7% |
| Income taxes | 67/77 | €8,196 | €1,052 | -€7,145 | -87.2% |
| Profit (loss) for the period | 9904 | €26,346 | €2,863 | -€23,483 | -89.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,346 | €2,863 | -€23,483 | -89.1% |
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 5 October 2026 via checked.be.