CSJ CONSULTING: 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.
CSJ CONSULTING
Largest movements
- Tangible fixed assets -€12,641
down €12,641 (-15.8%), from €79,832 to €67,191
of which Furniture and vehicles: -€8,182
- Cash -€11,975
down €11,975 (-31.7%), from €37,748 to €25,774
mainly Debts after one year (-€15,179) and Receivables within one year (-€7,828)
- Receivables within one year +€7,828
up €7,828 (+7.9%), from €98,824 to €106,653
of which Other amounts receivable: +€8,934
- Deferred charges and accrued income +€3,639
up €3,639 (+342.5%), from €1,062 to €4,702
- Debts after one year -€15,179
down €15,179 (-24.8%), from €61,292 to €46,112
- Trade debts +€7,476
up €7,476 (+501.2%), from €1,492 to €8,968
- Other debts -€5,999
down €5,999 (-7.8%), from €76,902 to €70,903
- Tax, wage and social debts +€4,005
up €4,005 (+120.9%), from €3,313 to €7,318
of which Remuneration and social security: +€3,606
- Profit (loss) carried forward -€3,869
down €3,869 (-7.5%), from €51,625 to €47,757
- Staff costs +€14,175
up €14,175 (+31.8%), from €44,607 to €58,783
- Write-downs -€12,000
new in 2025: -€12,000
- Gross operating margin -€4,731
down €4,731 (-6.9%), from €69,011 to €64,281
- Taxes -€2,366
down €2,366 (-79.9%), from €2,961 to €595
- Depreciation +€857
up €857 (+5.2%), from €16,494 to €17,351
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 | €217,467 | €204,318 | -€13,148 | -6.0% |
| Fixed assets | 21/28 | €79,832 | €67,191 | -€12,641 | -15.8% |
| Tangible fixed assets | 22/27 | €79,832 | €67,191 | -€12,641 | -15.8% |
| Land and buildings | 22 | €29,562 | €26,863 | -€2,699 | -9.1% |
| Plant, machinery and equipment | 23 | €14,939 | €13,179 | -€1,760 | -11.8% |
| Furniture and vehicles | 24 | €35,331 | €27,148 | -€8,182 | -23.2% |
| Current assets | 29/58 | €137,635 | €137,128 | -€507 | -0.4% |
| Amounts receivable within one year | 40/41 | €98,824 | €106,653 | +€7,828 | +7.9% |
| Trade receivables | 40 | €6,670 | €5,564 | -€1,106 | -16.6% |
| Other amounts receivable | 41 | €92,154 | €101,088 | +€8,934 | +9.7% |
| Cash at bank and in hand | 54/58 | €37,748 | €25,774 | -€11,975 | -31.7% |
| Deferred charges and accrued income | 490/1 | €1,062 | €4,702 | +€3,639 | +342.5% |
| Total equity and liabilities | 10/49 | €217,467 | €204,318 | -€13,148 | -6.0% |
| Equity | 10/15 | €59,685 | €55,817 | -€3,869 | -6.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,625 | €47,757 | -€3,869 | -7.5% |
| Amounts payable | 17/49 | €157,782 | €148,502 | -€9,280 | -5.9% |
| Amounts payable after more than one year | 17 | €61,292 | €46,112 | -€15,179 | -24.8% |
| Financial debts | 170/4 | €61,292 | €46,112 | -€15,179 | -24.8% |
| Amounts payable within one year | 42/48 | €96,490 | €102,368 | +€5,878 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €14,783 | €15,179 | +€396 | +2.7% |
| Trade debts | 44 | €1,492 | €8,968 | +€7,476 | +501.2% |
| Suppliers | 440/4 | €1,492 | €8,968 | +€7,476 | +501.2% |
| Taxes, remuneration and social security | 45 | €3,313 | €7,318 | +€4,005 | +120.9% |
| Taxes | 450/3 | €1,018 | €1,416 | +€398 | +39.1% |
| Remuneration and social security | 454/9 | €2,295 | €5,901 | +€3,606 | +157.1% |
| Other amounts payable | 47/48 | €76,902 | €70,903 | -€5,999 | -7.8% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Remuneration, social security and pensions | 62 | €44,607 | €58,783 | +€14,175 | +31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,494 | €17,351 | +€857 | +5.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€12,000 | -€12,000 | |
| Other operating charges | 640/8 | €1,669 | €1,334 | -€336 | -20.1% |
| Gross operating margin | 9900 | €69,011 | €64,281 | -€4,731 | -6.9% |
| Operating profit (loss) | 9901 | €6,241 | -€1,187 | -€7,427 | |
| Financial income | 75/76B | €195 | €436 | +€241 | +123.3% |
| Recurring financial income | 75 | €195 | €436 | +€241 | +123.3% |
| Financial charges | 65/66B | €2,401 | €2,524 | +€123 | +5.1% |
| Recurring financial charges | 65 | €2,401 | €2,524 | +€123 | +5.1% |
| Profit (loss) for the period before taxes | 9903 | €4,035 | -€3,274 | -€7,309 | |
| Income taxes | 67/77 | €2,961 | €595 | -€2,366 | -79.9% |
| Profit (loss) for the period | 9904 | €1,074 | -€3,869 | -€4,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,074 | -€3,869 | -€4,943 |
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 7 October 2026 via checked.be.