C.J.C.IMMO: 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.
C.J.C.IMMO
Largest movements
- Receivables within one year -€11,584
down €11,584 (-37.8%), from €30,610 to €19,026
of which Trade receivables: -€13,960
- Cash -€3,422
down €3,422 (-25.4%), from €13,464 to €10,042
mainly Trade debts (-€10,998) and Tax, wage and social debts (-€8,779)
- Tangible fixed assets +€593
up €593 (+8.1%), from €7,330 to €7,923
of which Furniture and vehicles: +€493
- Trade debts -€10,998
down €10,998 (-65.3%), from €16,831 to €5,833
- Tax, wage and social debts -€8,779
down €8,779 (-72.3%), from €12,141 to €3,362
- Reserves +€7,000
up €7,000 (+140%), from €5,000 to €12,000
- Accrued charges and deferred income -€2,375
down €2,375 (-16.9%), from €14,025 to €11,650
- Profit (loss) carried forward +€572
up €572 (+48.4%), from €1,182 to €1,755
- Gross operating margin -€8,908
down €8,908 (-37.6%), from €23,677 to €14,769
- Taxes -€3,034
down €3,034 (-47.4%), from €6,396 to €3,362
- Depreciation -€1,863
down €1,863 (-39.7%), from €4,696 to €2,833
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 | €54,422 | €40,171 | -€14,251 | -26.2% |
| Fixed assets | 21/28 | €7,330 | €7,923 | +€593 | +8.1% |
| Tangible fixed assets | 22/27 | €7,330 | €7,923 | +€593 | +8.1% |
| Plant, machinery and equipment | 23 | €922 | €1,022 | +€100 | +10.8% |
| Furniture and vehicles | 24 | €3,807 | €4,300 | +€493 | +12.9% |
| Other tangible fixed assets | 26 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €47,092 | €32,248 | -€14,844 | -31.5% |
| Amounts receivable within one year | 40/41 | €30,610 | €19,026 | -€11,584 | -37.8% |
| Trade receivables | 40 | €15,610 | €1,650 | -€13,960 | -89.4% |
| Other amounts receivable | 41 | €15,000 | €17,375 | +€2,375 | +15.8% |
| Cash at bank and in hand | 54/58 | €13,464 | €10,042 | -€3,422 | -25.4% |
| Deferred charges and accrued income | 490/1 | €3,018 | €3,180 | +€162 | +5.4% |
| Total equity and liabilities | 10/49 | €54,422 | €40,171 | -€14,251 | -26.2% |
| Equity | 10/15 | €11,182 | €18,755 | +€7,572 | +67.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,000 | €12,000 | +€7,000 | +140% |
| Distributable reserves | 133 | €5,000 | €12,000 | +€7,000 | +140% |
| Profit (loss) carried forward | 14 | €1,182 | €1,755 | +€572 | +48.4% |
| Amounts payable | 17/49 | €43,240 | €21,416 | -€21,824 | -50.5% |
| Amounts payable within one year | 42/48 | €29,215 | €9,766 | -€19,449 | -66.6% |
| Trade debts | 44 | €16,831 | €5,833 | -€10,998 | -65.3% |
| Suppliers | 440/4 | €16,831 | €5,833 | -€10,998 | -65.3% |
| Taxes, remuneration and social security | 45 | €12,141 | €3,362 | -€8,779 | -72.3% |
| Taxes | 450/3 | €12,141 | €3,362 | -€8,779 | -72.3% |
| Other amounts payable | 47/48 | €243 | €571 | +€328 | +135% |
| Accrued charges and deferred income | 492/3 | €14,025 | €11,650 | -€2,375 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,696 | €2,833 | -€1,863 | -39.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €23,677 | €14,769 | -€8,908 | -37.6% |
| Operating profit (loss) | 9901 | €18,594 | €11,536 | -€7,058 | -38.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €376 | €602 | +€226 | +60.1% |
| Recurring financial charges | 65 | €376 | €602 | +€226 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €18,218 | €10,934 | -€7,284 | -40.0% |
| Income taxes | 67/77 | €6,396 | €3,362 | -€3,034 | -47.4% |
| Profit (loss) for the period | 9904 | €11,822 | €7,572 | -€4,250 | -35.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,822 | €7,572 | -€4,250 | -35.9% |
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 15 October 2026 via checked.be.