CNJ Consulting: 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.
CNJ Consulting
Largest movements
- Tangible fixed assets +€33,472
up €33,472 (+228%), from €14,682 to €48,154
of which Furniture and vehicles: +€32,312
- Cash +€10,922
up €10,922 (+11.6%), from €94,514 to €105,436
mainly Net result for the year (+€50,727) and Receivables within one year (+€10,712)
- Receivables within one year -€10,712
down €10,712 (-23.8%), from €45,079 to €34,367
of which Trade receivables: -€13,541
- Deferred charges and accrued income +€3,181
up €3,181 (+77.9%), from €4,086 to €7,267
- Reserves +€50,727
up €50,727 (+64.6%), from €78,581 to €129,308
- Trade debts -€17,383
down €17,383 (-72.7%), from €23,913 to €6,530
- Tax, wage and social debts +€4,049
up €4,049 (+8.6%), from €47,099 to €51,149
of which Taxes: +€3,832
- Current portion of long-term debt +€2,064
up €2,064 (+44.2%), from €4,673 to €6,736
- Debts after one year -€2,028
no longer reported in 2025 (was €2,028)
- Gross operating margin -€20,049
down €20,049 (-9.9%), from €201,789 to €181,740
- Depreciation +€4,913
up €4,913 (+252%), from €1,947 to €6,860
- Staff costs -€4,868
down €4,868 (-4.7%), from €104,554 to €99,686
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 | €158,361 | €195,223 | +€36,863 | +23.3% |
| Fixed assets | 21/28 | €14,682 | €48,154 | +€33,472 | +228% |
| Tangible fixed assets | 22/27 | €14,682 | €48,154 | +€33,472 | +228% |
| Plant, machinery and equipment | 23 | €1,869 | €3,029 | +€1,159 | +62.0% |
| Furniture and vehicles | 24 | €12,813 | €45,125 | +€32,312 | +252% |
| Current assets | 29/58 | €143,679 | €147,069 | +€3,391 | +2.4% |
| Amounts receivable within one year | 40/41 | €45,079 | €34,367 | -€10,712 | -23.8% |
| Trade receivables | 40 | €45,079 | €31,538 | -€13,541 | -30.0% |
| Other amounts receivable | 41 | - | €2,829 | +€2,829 | |
| Cash at bank and in hand | 54/58 | €94,514 | €105,436 | +€10,922 | +11.6% |
| Deferred charges and accrued income | 490/1 | €4,086 | €7,267 | +€3,181 | +77.9% |
| Total equity and liabilities | 10/49 | €158,361 | €195,223 | +€36,863 | +23.3% |
| Equity | 10/15 | €80,081 | €130,808 | +€50,727 | +63.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €78,581 | €129,308 | +€50,727 | +64.6% |
| Distributable reserves | 133 | €78,581 | €129,308 | +€50,727 | +64.6% |
| Amounts payable | 17/49 | €78,280 | €64,415 | -€13,865 | -17.7% |
| Amounts payable after more than one year | 17 | €2,028 | - | -€2,028 | |
| Financial debts | 170/4 | €2,028 | - | -€2,028 | |
| Amounts payable within one year | 42/48 | €76,252 | €64,415 | -€11,837 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €4,673 | €6,736 | +€2,064 | +44.2% |
| Trade debts | 44 | €23,913 | €6,530 | -€17,383 | -72.7% |
| Suppliers | 440/4 | €23,913 | €6,530 | -€17,383 | -72.7% |
| Taxes, remuneration and social security | 45 | €47,099 | €51,149 | +€4,049 | +8.6% |
| Taxes | 450/3 | €30,983 | €34,814 | +€3,832 | +12.4% |
| Remuneration and social security | 454/9 | €16,117 | €16,334 | +€218 | +1.4% |
| Other amounts payable | 47/48 | €566 | - | -€566 | |
| Remuneration, social security and pensions | 62 | €104,554 | €99,686 | -€4,868 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,947 | €6,860 | +€4,913 | +252% |
| Other operating charges | 640/8 | €745 | €1,185 | +€440 | +59.0% |
| Gross operating margin | 9900 | €201,789 | €181,740 | -€20,049 | -9.9% |
| Operating profit (loss) | 9901 | €94,542 | €74,008 | -€20,534 | -21.7% |
| Financial income | 75/76B | - | €76 | +€76 | |
| Recurring financial income | 75 | - | €76 | +€76 | |
| Financial charges | 65/66B | €3,006 | €4,311 | +€1,306 | +43.4% |
| Recurring financial charges | 65 | €3,006 | €4,311 | +€1,306 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €91,536 | €69,773 | -€21,763 | -23.8% |
| Income taxes | 67/77 | €20,789 | €19,046 | -€1,744 | -8.4% |
| Profit (loss) for the period | 9904 | €70,747 | €50,727 | -€20,020 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,747 | €50,727 | -€20,020 | -28.3% |
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 29 October 2026 via checked.be.