CnerJ: 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.
CnerJ
Largest movements
- Cash -€117,334
down €117,334 (-90.0%), from €130,409 to €13,076
mainly Advances received (-€85,826) and Net result for the year (-€62,669)
- Receivables within one year -€25,893
down €25,893 (-9.6%), from €268,601 to €242,708
of which Trade receivables: -€74,432
- Tangible fixed assets +€4,681
up €4,681 (+25.9%), from €18,068 to €22,749
of which Furniture and vehicles: +€7,412
- Advances received -€85,826
down €85,826 (-100.0%), from €85,826 to €0
- Profit (loss) carried forward -€62,669
down €62,669 (-79.7%), from -€78,594 to -€141,263
- Current portion of long-term debt +€35,000
new in 2024: €35,000
- Tax, wage and social debts -€24,860
down €24,860 (-63.0%), from €39,465 to €14,605
of which Taxes: -€24,460
- Other debts -€11,004
down €11,004 (-12.0%), from €91,903 to €80,899
- Staff costs -€91,841
down €91,841 (-21.9%), from €419,604 to €327,763
- Gross operating margin -€74,017
down €74,017 (-20.6%), from €359,034 to €285,016
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 | €431,553 | €290,497 | -€141,056 | -32.7% |
| Fixed assets | 21/28 | €30,033 | €34,714 | +€4,681 | +15.6% |
| Tangible fixed assets | 22/27 | €18,068 | €22,749 | +€4,681 | +25.9% |
| Plant, machinery and equipment | 23 | €3,427 | €696 | -€2,731 | -79.7% |
| Furniture and vehicles | 24 | €14,641 | €22,053 | +€7,412 | +50.6% |
| Financial fixed assets | 28 | €11,965 | €11,965 | = | 0.0% |
| Current assets | 29/58 | €401,520 | €255,783 | -€145,737 | -36.3% |
| Amounts receivable within one year | 40/41 | €268,601 | €242,708 | -€25,893 | -9.6% |
| Trade receivables | 40 | €236,024 | €161,592 | -€74,432 | -31.5% |
| Other amounts receivable | 41 | €32,576 | €81,116 | +€48,539 | +149.0% |
| Cash at bank and in hand | 54/58 | €130,409 | €13,076 | -€117,334 | -90.0% |
| Deferred charges and accrued income | 490/1 | €2,510 | €0 | -€2,510 | -100.0% |
| Total equity and liabilities | 10/49 | €431,553 | €290,497 | -€141,056 | -32.7% |
| Equity | 10/15 | €200,817 | €138,148 | -€62,669 | -31.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €273,211 | €273,211 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €271,356 | €271,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,594 | -€141,263 | -€62,669 | -79.7% |
| Amounts payable | 17/49 | €230,736 | €152,349 | -€78,387 | -34.0% |
| Amounts payable within one year | 42/48 | €230,736 | €152,349 | -€78,387 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | - | €35,000 | +€35,000 | |
| Trade debts | 44 | €13,541 | €21,845 | +€8,304 | +61.3% |
| Suppliers | 440/4 | €13,541 | €21,845 | +€8,304 | +61.3% |
| Advances received on contracts in progress | 46 | €85,826 | €0 | -€85,826 | -100.0% |
| Taxes, remuneration and social security | 45 | €39,465 | €14,605 | -€24,860 | -63.0% |
| Taxes | 450/3 | €27,294 | €2,834 | -€24,460 | -89.6% |
| Remuneration and social security | 454/9 | €12,171 | €11,771 | -€400 | -3.3% |
| Other amounts payable | 47/48 | €91,903 | €80,899 | -€11,004 | -12.0% |
| Non-recurring operating income | 76A | - | €942 | +€942 | |
| Remuneration, social security and pensions | 62 | €419,604 | €327,763 | -€91,841 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,833 | €6,499 | +€1,666 | +34.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€254 | €0 | +€254 | |
| Other operating charges | 640/8 | €12,050 | €11,472 | -€578 | -4.8% |
| Gross operating margin | 9900 | €359,034 | €285,016 | -€74,017 | -20.6% |
| Operating profit (loss) | 9901 | -€77,198 | -€60,718 | +€16,481 | +21.3% |
| Financial income | 75/76B | €0 | €11 | +€10 | +2400.0% |
| Recurring financial income | 75 | €0 | €11 | +€10 | +2400.0% |
| Financial charges | 65/66B | €2,163 | €571 | -€1,593 | -73.6% |
| Recurring financial charges | 65 | €2,163 | €571 | -€1,593 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | -€79,361 | -€61,278 | +€18,083 | +22.8% |
| Income taxes | 67/77 | -€767 | €1,391 | +€2,158 | |
| Profit (loss) for the period | 9904 | -€78,594 | -€62,669 | +€15,925 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€78,594 | -€62,669 | +€15,925 | +20.3% |
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 28 September 2026 via checked.be.