CJ SERVICES: 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.
CJ SERVICES
Largest movements
- Cash -€21,084
down €21,084 (-62.1%), from €33,940 to €12,856
mainly Tax, wage and social debts (-€7,462) and Receivables within one year (-€3,364)
- Receivables within one year +€3,364
up €3,364 (+107.3%), from €3,136 to €6,501
of which Other amounts receivable: +€3,494
- Stocks and contracts +€2,750
new in 2025: €2,750
- Tangible fixed assets +€2,117
new in 2025: €2,117
- Tax, wage and social debts -€7,462
down €7,462 (-70.0%), from €10,665 to €3,203
- Other debts -€2,618
down €2,618 (-90.1%), from €2,905 to €287
- Advances received -€1,933
no longer reported in 2025 (was €1,933)
- Trade debts -€1,262
down €1,262 (-22.6%), from €5,584 to €4,323
- Profit (loss) carried forward +€420
up €420 (+2.5%), from €16,489 to €16,909
- Gross operating margin -€11,811
down €11,811 (-81.1%), from €14,571 to €2,760
- Taxes -€1,990
down €1,990 (-66.2%), from €3,005 to €1,015
- Financial charges +€475
up €475 (+180.3%), from €263 to €738
- Depreciation +€393
new in 2025: €393
- Other operating charges +€156
up €156 (+409.6%), from €38 to €194
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 | €38,576 | €25,723 | -€12,853 | -33.3% |
| Fixed assets | 21/28 | €1,500 | €3,617 | +€2,117 | +141.1% |
| Tangible fixed assets | 22/27 | - | €2,117 | +€2,117 | |
| Furniture and vehicles | 24 | - | €2,117 | +€2,117 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €37,076 | €22,106 | -€14,970 | -40.4% |
| Stocks and contracts in progress | 3 | - | €2,750 | +€2,750 | |
| Stocks | 30/36 | - | €2,750 | +€2,750 | |
| Amounts receivable within one year | 40/41 | €3,136 | €6,501 | +€3,364 | +107.3% |
| Trade receivables | 40 | €2,630 | €2,501 | -€130 | -4.9% |
| Other amounts receivable | 41 | €506 | €4,000 | +€3,494 | +690.5% |
| Cash at bank and in hand | 54/58 | €33,940 | €12,856 | -€21,084 | -62.1% |
| Total equity and liabilities | 10/49 | €38,576 | €25,723 | -€12,853 | -33.3% |
| Equity | 10/15 | €17,489 | €17,909 | +€420 | +2.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,489 | €16,909 | +€420 | +2.5% |
| Amounts payable | 17/49 | €21,087 | €7,814 | -€13,273 | -62.9% |
| Amounts payable within one year | 42/48 | €21,087 | €7,814 | -€13,273 | -62.9% |
| Trade debts | 44 | €5,584 | €4,323 | -€1,262 | -22.6% |
| Suppliers | 440/4 | €5,584 | €4,323 | -€1,262 | -22.6% |
| Advances received on contracts in progress | 46 | €1,933 | - | -€1,933 | |
| Taxes, remuneration and social security | 45 | €10,665 | €3,203 | -€7,462 | -70.0% |
| Taxes | 450/3 | €10,665 | €3,203 | -€7,462 | -70.0% |
| Other amounts payable | 47/48 | €2,905 | €287 | -€2,618 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €393 | +€393 | |
| Other operating charges | 640/8 | €38 | €194 | +€156 | +409.6% |
| Gross operating margin | 9900 | €14,571 | €2,760 | -€11,811 | -81.1% |
| Operating profit (loss) | 9901 | €14,533 | €2,173 | -€12,360 | -85.0% |
| Financial charges | 65/66B | €263 | €738 | +€475 | +180.3% |
| Recurring financial charges | 65 | €263 | €738 | +€475 | +180.3% |
| Profit (loss) for the period before taxes | 9903 | €14,270 | €1,435 | -€12,835 | -89.9% |
| Income taxes | 67/77 | €3,005 | €1,015 | -€1,990 | -66.2% |
| Profit (loss) for the period | 9904 | €11,265 | €420 | -€10,844 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,265 | €420 | -€10,844 | -96.3% |
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 12 October 2026 via checked.be.