CJ Performance
ActiveSummary
CJ Performance has been active since 2023 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €46k and a net result of €10k. Equity is growing by ~35.2% per year across the filed fiscal years. Its solvency ranks better than 71% of 3022 sector peers (fiscal year 2024). The computed 12-month bankruptcy probability is 0.8% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability87▼-10
Solvency91▲+12
Growth52=
Track record94
Bankruptcy probability, 12 months
0.8%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €3.5k at 30 days acceptable
Liquidity tight (current ratio 1.04 against 1.93 in 2024; short-term debt: 34.1% and cash: 28.7% of total assets), and 34.1% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 93
Relative position
BE, all sectors
reference
Sports, amusement and recreation activities (NACE 93)
about 50% fewer bankruptcies
← fewer bankruptcies
more bankruptcies →
raises risk · Annual accounts: weaker financial profile
The latest annual accounts show a weaker profile in solvency, result or liquidity than companies that stay afloat.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
65.9%
Return on assets
14.4%
Age of the figures
9 mo
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 24-09-2026, 55 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 3 filingsDeviation from the deadline
2025
55 d late
2024
12 d late
2023
35 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€46k▲ 28.0%
2024 · €36k
Total assets
€71k▲ 4.0%
2024 · €68k
Net result
€10k▼ 34.2%
2024 · €15k
Working capital
€887▼ 96.9%
2024 · €29k
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line202320242025
Operating result€25k-€24k▼ 4.9%€17k▼ 28.8%
Net result€19k-€15k▼ 18.2%€10k▼ 34.2%
Equity€21k-€36k▲ 74.0%€46k▲ 28.0%
Total assets€35k-€68k▲ 94.8%€71k▲ 4.0%
Debt€14k-€32k▲ 126%€24k▼ 23.6%
Working capital€19k-€29k▲ 51.8%€887▼ 96.9%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result has fallen two years in a row; 2025 is 29% below 2024 and is the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €71k
Fixed assets
€46k ▲ 437%
Current assets
€25k ▼ 57.9%
Equity and liabilities €71k
Equity
€46k ▲ 28.0%
Debt
€24k ▼ 23.6%
Debt's share of the balance-sheet total falls from 46.5% to 34.1%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€21k▼
2024 · €25k
Cash flow
€15k▼
2024 · €17k
Current ratio
1.04▼
2024 · 1.93
Debt to equity
0.52▼
2024 · 0.87
ROE
21.9%▼
2024 · 42.5%
ROA
14.4%▼
2024 · 22.8%
Interest coverage
45.38▼
2024 · 130.41
Debt ≤ 1 year
€24k▼
2024 · €31k
Income taxes
€6k▼
2024 · €8k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €239 | €1k | €4k | ▲ 287% |
| Other operating charges640/8 | €422 | €866 | €759 | ▼ 12.4% |
| Gross operating margin9900 | €26k | €26k | €22k | ▼ 14.2% |
| Operating profit (loss)9901 | €25k | €24k | €17k | ▼ 28.8% |
| Financial income75/76B | €15 | - | - | - |
| Recurring financial income75 | €15 | - | - | - |
| Financial charges65/66B | €178 | €191 | €471 | ▲ 146% |
| Recurring financial charges65 | €178 | €191 | €471 | ▲ 146% |
| Profit (loss) for the period before taxes9903 | €25k | €24k | €16k | ▼ 30.3% |
| Income taxes67/77 | €6k | €8k | €6k | ▼ 22.8% |
| Profit (loss) for the period9904 | €19k | €15k | €10k | ▼ 34.2% |
| Profit (loss) for the period to be appropriated9905 | €19k | €15k | €10k | ▼ 34.2% |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Assets | ||||
| Total assets20/58 | €35k | €68k | €71k | ▲ 4.0% |
| Fixed assets21/28 | €3k | €8k | €46k | ▲ 437% |
| Tangible fixed assets22/27 | €3k | €8k | €46k | ▲ 437% |
| Plant, machinery and equipment23 | - | €3k | €8k | ▲ 202% |
| Furniture and vehicles24 | €3k | €2k | €2k | ▼ 27.7% |
| Other tangible fixed assets26 | - | €4k | €36k | ▲ 907% |
| Current assets29/58 | €32k | €59k | €25k | ▼ 57.9% |
| Amounts receivable within one year40/41 | €10k | €10k | €3k | ▼ 70.9% |
| Trade receivables40 | €10k | €10k | €3k | ▼ 70.9% |
| Cash at bank and in hand54/58 | €22k | €47k | €20k | ▼ 57.2% |
| Deferred charges and accrued income490/1 | - | €2k | €2k | ▲ 2.8% |
| Equity and liabilities | ||||
| Total equity and liabilities10/49 | €35k | €68k | €71k | ▲ 4.0% |
| Equity10/15 | €21k | €36k | €46k | ▲ 28.0% |
| Contributions10/11 | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €19k | €34k | €44k | ▲ 29.6% |
| Amounts payable17/49 | €14k | €32k | €24k | ▼ 23.6% |
| Amounts payable within one year42/48 | €13k | €31k | €24k | ▼ 21.6% |
| Trade debts44 | €635 | €9k | €7k | ▼ 25.3% |
| Suppliers440/4 | €635 | €9k | €7k | ▼ 25.3% |
| Taxes, remuneration and social security45 | €11k | €20k | €17k | ▼ 13.7% |
| Taxes450/3 | €10k | €19k | €17k | ▼ 8.2% |
| Remuneration and social security454/9 | €1k | €1k | - | - |
| Other amounts payable47/48 | €2k | €2k | €296 | ▼ 85.0% |
| Accrued charges and deferred income492/3 | €789 | €796 | - | - |
| Line | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|
| Profit (loss) for the period9904 | €19k | €15k | €10k | ▼ 34.2% |
| + Depreciation and write-downs630 | €239 | €1k | €4k | ▲ 287% |
| Operating cash flow (approximation) | €19k | €17k | €15k | ▼ 11.9% |
| Investment in fixed assets (approximation) | - | €-7k | €-42k | ▼ 508% |
| Change in cash | - | €26k | €-27k | ▼ 205% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
24-09
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 55 days late
17-09
State Gazette act
Incorporation · Founder
Founding capital · Board rule
2025
31-12
Financial
Weakest financial yearnet €10k ▼34.2%
Net result drops to €10k, the lowest in the series.
12-08
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 12 days late
2024
04-09
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 35 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
Have them read with priority
Sign in to place this company at the front of the reading queue.
Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Oud-Heverlee · 1 establishment unit since 2023
Ground area
3,375 m²
Building footprint
329 m²
Volume, LiDAR
1,488 m³
2 parcels, Flanders · tallest building 8.1 m, ±2 floors. Linked by address, not a title deed.
1 establishment unit
CJ Performance
since 20232.344.890.767
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24034C0150/00T000 | Flanders | 1,930 m² | 1 · 180 m² | 5.2 m · 1 fl. |
| 24013B0165/00H000 | Flanders | 1,445 m² | 1 · 149 m² | 8.1 m · 2 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
ARDENNE BIKES & SPORTS ORGANISATION
BE 0479.703.503
La Roche-en-Ardenne · Eq €36,083
SportsReform Center
BE 0541.459.740
Wommelgem · Eq €36,629
Free - Time
BE 0442.350.385
Gent · Eq €36,710
Basketclub Dames Leuven
BE 0461.511.350
Leuven · Eq €37,053
GENERAL ELITE MANAGEMENT
BE 0833.133.295
Brakel · Eq €37,109
Of 3,879 companies in sector 93199 we hold annual accounts for 606. 452 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded12-04-2023
Fiscal year end31-12
Activities, NACEBEL 2025
93199Other sports activities
85510Sports and recreation education
86995Nutrition and dietetics services
Scores and ratios are computed by Checked and are not a credit decision.