CMJ GESTION: 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.
CMJ GESTION
Largest movements
- Cash -€22,851
no longer reported in 2025 (was €22,851)
mainly Other debts (-€13,180) and Trade debts (-€12,627)
- Receivables within one year -€4,980
down €4,980 (-6.3%), from €79,044 to €74,064
- Tangible fixed assets -€3,525
down €3,525 (-35.8%), from €9,837 to €6,312
of which Plant, machinery and equipment: -€2,708
- Other debts -€13,180
down €13,180 (-58.8%), from €22,416 to €9,237
- Trade debts -€12,627
down €12,627 (-21.5%), from €58,844 to €46,217
- Debts after one year -€6,761
down €6,761 (-51.6%), from €13,096 to €6,335
- Short-term financial debts +€4,418
new in 2025: €4,418
- Tax, wage and social debts -€3,530
down €3,530 (-43.1%), from €8,188 to €4,658
- Gross operating margin +€5,521
up €5,521 (+67.9%), from €8,137 to €13,658
- Write-downs +€3,505
new in 2025: €3,505
- Financial charges -€2,410
down €2,410 (-57.7%), from €4,177 to €1,767
- Taxes +€1,873
up €1,873 (+1,337,614%), from €0 to €1,873
- Other operating charges -€1,510
down €1,510 (-41.0%), from €3,682 to €2,172
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 | €111,807 | €81,253 | -€30,553 | -27.3% |
| Fixed assets | 21/28 | €9,837 | €6,312 | -€3,525 | -35.8% |
| Tangible fixed assets | 22/27 | €9,837 | €6,312 | -€3,525 | -35.8% |
| Plant, machinery and equipment | 23 | €7,085 | €4,377 | -€2,708 | -38.2% |
| Furniture and vehicles | 24 | €2,752 | €1,935 | -€817 | -29.7% |
| Current assets | 29/58 | €101,969 | €74,941 | -€27,028 | -26.5% |
| Amounts receivable within one year | 40/41 | €79,044 | €74,064 | -€4,980 | -6.3% |
| Trade receivables | 40 | €79,044 | €74,064 | -€4,980 | -6.3% |
| Cash at bank and in hand | 54/58 | €22,851 | - | -€22,851 | |
| Deferred charges and accrued income | 490/1 | €74 | €877 | +€803 | +1,081% |
| Total equity and liabilities | 10/49 | €111,807 | €81,253 | -€30,553 | -27.3% |
| Equity | 10/15 | €2,653 | €3,499 | +€846 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,807 | -€16,961 | +€846 | +4.8% |
| Amounts payable | 17/49 | €109,153 | €77,754 | -€31,400 | -28.8% |
| Amounts payable after more than one year | 17 | €13,096 | €6,335 | -€6,761 | -51.6% |
| Financial debts | 170/4 | €13,096 | €6,335 | -€6,761 | -51.6% |
| Amounts payable within one year | 42/48 | €96,057 | €71,291 | -€24,766 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €6,609 | €6,761 | +€152 | +2.3% |
| Financial debts | 43 | - | €4,418 | +€4,418 | |
| Credit institutions | 430/8 | - | €4,418 | +€4,418 | |
| Trade debts | 44 | €58,844 | €46,217 | -€12,627 | -21.5% |
| Suppliers | 440/4 | €58,844 | €46,217 | -€12,627 | -21.5% |
| Taxes, remuneration and social security | 45 | €8,188 | €4,658 | -€3,530 | -43.1% |
| Taxes | 450/3 | €8,188 | €4,658 | -€3,530 | -43.1% |
| Other amounts payable | 47/48 | €22,416 | €9,237 | -€13,180 | -58.8% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,316 | €3,522 | -€794 | -18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,505 | +€3,505 | |
| Other operating charges | 640/8 | €3,682 | €2,172 | -€1,510 | -41.0% |
| Gross operating margin | 9900 | €8,137 | €13,658 | +€5,521 | +67.9% |
| Operating profit (loss) | 9901 | €138 | €4,459 | +€4,320 | +3,123% |
| Financial income | 75/76B | €627 | €27 | -€600 | -95.7% |
| Recurring financial income | 75 | €627 | €27 | -€600 | -95.7% |
| Financial charges | 65/66B | €4,177 | €1,767 | -€2,410 | -57.7% |
| Recurring financial charges | 65 | €4,177 | €1,767 | -€2,410 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,411 | €2,719 | +€6,130 | |
| Income taxes | 67/77 | €0 | €1,873 | +€1,873 | +1,337,614% |
| Profit (loss) for the period | 9904 | -€3,411 | €846 | +€4,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,411 | €846 | +€4,258 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.