CT2J: 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.
CT2J
Largest movements
- Receivables within one year +€28,089
up €28,089 (+4559.9%), from €616 to €28,705
of which Trade receivables: +€27,609
- Tangible fixed assets -€16,929
down €16,929 (-34.4%), from €49,199 to €32,270
of which Plant, machinery and equipment: -€16,418
- Cash -€4,098
down €4,098 (-22.7%), from €18,089 to €13,991
mainly Receivables within one year (-€28,089) and Trade debts (-€5,931)
- Deferred charges and accrued income -€3,508
down €3,508 (-85.0%), from €4,128 to €620
- Profit (loss) carried forward +€8,433
up €8,433 (+28.4%), from -€29,715 to -€21,282
- Trade debts -€5,931
down €5,931 (-18.0%), from €32,935 to €27,004
- Other debts +€1,052
up €1,052 (+5.6%), from €18,947 to €19,999
- Purchases and services -€244,464
no longer reported in 2025 (was €244,464)
- Turnover -€239,127
no longer reported in 2025 (was €239,127)
- Gross operating margin +€31,682
up €31,682 (+2638.0%), from €1,201 to €32,883
- Depreciation +€20,160
new in 2025: €20,160
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 | €72,167 | €75,721 | +€3,554 | +4.9% |
| Fixed assets | 21/28 | €49,334 | €32,405 | -€16,929 | -34.3% |
| Tangible fixed assets | 22/27 | €49,199 | €32,270 | -€16,929 | -34.4% |
| Plant, machinery and equipment | 23 | €42,951 | €26,533 | -€16,418 | -38.2% |
| Furniture and vehicles | 24 | €6,248 | €5,737 | -€511 | -8.2% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €22,833 | €43,316 | +€20,483 | +89.7% |
| Amounts receivable within one year | 40/41 | €616 | €28,705 | +€28,089 | +4559.9% |
| Trade receivables | 40 | €616 | €28,225 | +€27,609 | +4482.0% |
| Other amounts receivable | 41 | - | €480 | +€480 | |
| Cash at bank and in hand | 54/58 | €18,089 | €13,991 | -€4,098 | -22.7% |
| Deferred charges and accrued income | 490/1 | €4,128 | €620 | -€3,508 | -85.0% |
| Total equity and liabilities | 10/49 | €72,167 | €75,721 | +€3,554 | +4.9% |
| Equity | 10/15 | €20,285 | €28,718 | +€8,433 | +41.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | €50,000 | = | 0.0% |
| Issued capital | 100 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,715 | -€21,282 | +€8,433 | +28.4% |
| Amounts payable | 17/49 | €51,882 | €47,003 | -€4,879 | -9.4% |
| Amounts payable within one year | 42/48 | €51,882 | €47,003 | -€4,879 | -9.4% |
| Trade debts | 44 | €32,935 | €27,004 | -€5,931 | -18.0% |
| Suppliers | 440/4 | €32,935 | €27,004 | -€5,931 | -18.0% |
| Other amounts payable | 47/48 | €18,947 | €19,999 | +€1,052 | +5.6% |
| Turnover | 70 | €239,127 | - | -€239,127 | |
| Non-recurring operating income | 76A | €6,538 | - | -€6,538 | |
| Goods, raw materials, services and sundry goods | 60/61 | €244,464 | - | -€244,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €20,160 | +€20,160 | |
| Other operating charges | 640/8 | €4,538 | €4,135 | -€403 | -8.9% |
| Gross operating margin | 9900 | €1,201 | €32,883 | +€31,682 | +2638.0% |
| Operating profit (loss) | 9901 | -€3,337 | €8,588 | +€11,925 | |
| Financial income | 75/76B | €22 | €7 | -€15 | -68.1% |
| Recurring financial income | 75 | €22 | €7 | -€15 | -68.1% |
| Financial charges | 65/66B | €226 | €161 | -€65 | -28.9% |
| Recurring financial charges | 65 | €226 | €161 | -€65 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,541 | €8,434 | +€11,975 | |
| Income taxes | 67/77 | €906 | - | -€906 | |
| Profit (loss) for the period | 9904 | -€4,447 | €8,434 | +€12,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,447 | €8,434 | +€12,881 |
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 8 October 2026 via checked.be.