CMDJD: 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.
CMDJD
Largest movements
- Receivables within one year +€18,501
up €18,501 (+56.6%), from €32,661 to €51,163
of which Other amounts receivable: +€31,876
- Deferred charges and accrued income +€13,048
up €13,048 (+2201.7%), from €593 to €13,641
- Tangible fixed assets -€12,954
down €12,954 (-10.4%), from €124,485 to €111,531
of which Land and buildings: -€6,772
- Reserves +€37,177
up €37,177 (+44.3%), from €83,894 to €121,071
of which Distributable reserves: +€37,177
- Current portion of long-term debt -€14,719
down €14,719 (-82.8%), from €17,785 to €3,066
- Debts after one year -€3,066
down €3,066 (-100.0%), from €3,066 to €0
- Gross operating margin -€3,026
down €3,026 (-4.3%), from €71,142 to €68,116
- Financial income +€1,740
up €1,740 (+269.5%), from €646 to €2,385
- Financial charges -€774
down €774 (-37.4%), from €2,070 to €1,296
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €178,292 | €198,016 | +€19,724 | +11.1% |
| Fixed assets | 21/28 | €124,485 | €111,531 | -€12,954 | -10.4% |
| Tangible fixed assets | 22/27 | €124,485 | €111,531 | -€12,954 | -10.4% |
| Land and buildings | 22 | €107,887 | €101,115 | -€6,772 | -6.3% |
| Furniture and vehicles | 24 | €16,599 | €10,417 | -€6,182 | -37.2% |
| Current assets | 29/58 | €53,807 | €86,485 | +€32,678 | +60.7% |
| Amounts receivable within one year | 40/41 | €32,661 | €51,163 | +€18,501 | +56.6% |
| Trade receivables | 40 | €13,375 | €0 | -€13,375 | -100.0% |
| Other amounts receivable | 41 | €19,287 | €51,163 | +€31,876 | +165.3% |
| Cash at bank and in hand | 54/58 | €20,553 | €21,681 | +€1,129 | +5.5% |
| Deferred charges and accrued income | 490/1 | €593 | €13,641 | +€13,048 | +2201.7% |
| Total equity and liabilities | 10/49 | €178,292 | €198,016 | +€19,724 | +11.1% |
| Equity | 10/15 | €154,509 | €190,826 | +€36,318 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,894 | €121,071 | +€37,177 | +44.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €83,894 | €121,071 | +€37,177 | +44.3% |
| Profit (loss) carried forward | 14 | €52,015 | €51,156 | -€859 | -1.7% |
| Amounts payable | 17/49 | €23,784 | €7,190 | -€16,594 | -69.8% |
| Amounts payable after more than one year | 17 | €3,066 | €0 | -€3,066 | -100.0% |
| Financial debts | 170/4 | €3,066 | €0 | -€3,066 | -100.0% |
| Amounts payable within one year | 42/48 | €19,313 | €5,729 | -€13,583 | -70.3% |
| Current portion of amounts payable after more than one year | 42 | €17,785 | €3,066 | -€14,719 | -82.8% |
| Trade debts | 44 | €695 | €404 | -€290 | -41.8% |
| Suppliers | 440/4 | €695 | €404 | -€290 | -41.8% |
| Taxes, remuneration and social security | 45 | €0 | €1,400 | +€1,400 | |
| Taxes | 450/3 | €0 | €1,400 | +€1,400 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €833 | €859 | +€26 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,405 | €1,460 | +€55 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,883 | €14,621 | -€262 | -1.8% |
| Other operating charges | 640/8 | €1,667 | €1,750 | +€83 | +5.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €71,142 | €68,116 | -€3,026 | -4.3% |
| Operating profit (loss) | 9901 | €54,593 | €51,745 | -€2,848 | -5.2% |
| Financial income | 75/76B | €646 | €2,385 | +€1,740 | +269.5% |
| Recurring financial income | 75 | €646 | €2,385 | +€1,740 | +269.5% |
| Financial charges | 65/66B | €2,070 | €1,296 | -€774 | -37.4% |
| Recurring financial charges | 65 | €2,070 | €1,296 | -€774 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €53,169 | €52,834 | -€335 | -0.6% |
| Income taxes | 67/77 | €15,746 | €15,657 | -€88 | -0.6% |
| Profit (loss) for the period | 9904 | €37,423 | €37,177 | -€246 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,423 | €37,177 | -€246 | -0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.