C&J Concept: 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 Concept
Largest movements
- Tangible fixed assets -€7,120
down €7,120 (-27.3%), from €26,072 to €18,952
- Stocks and contracts -€1,958
down €1,958 (-57.9%), from €3,384 to €1,426
- Receivables within one year -€1,812
down €1,812 (-39.4%), from €4,603 to €2,791
of which Trade receivables: -€1,693
- Debts after one year -€10,236
down €10,236 (-36.9%), from €27,770 to €17,534
- Trade debts -€1,665
down €1,665 (-34.3%), from €4,855 to €3,190
- Reserves +€1,000
up €1,000 (+16.7%), from €6,000 to €7,000
- Tax, wage and social debts +€643
up €643 (+237%), from €271 to €914
- Depreciation -€6,394
down €6,394 (-47.3%), from €13,514 to €7,120
- Purchases and services +€3,126
up €3,126 (+2.8%), from €110,678 to €113,804
- Other operating charges +€365
up €365 (+66.6%), from €549 to €914
- Financial charges -€142
down €142 (-15.4%), from €923 to €781
- Gross operating margin +€126
up €126 (+1.3%), from €9,649 to €9,775
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 | €57,940 | €47,231 | -€10,709 | -18.5% |
| Fixed assets | 21/28 | €26,072 | €18,952 | -€7,120 | -27.3% |
| Tangible fixed assets | 22/27 | €26,072 | €18,952 | -€7,120 | -27.3% |
| Plant, machinery and equipment | 23 | €26,072 | €18,952 | -€7,120 | -27.3% |
| Current assets | 29/58 | €31,868 | €28,279 | -€3,589 | -11.3% |
| Stocks and contracts in progress | 3 | €3,384 | €1,426 | -€1,958 | -57.9% |
| Stocks | 30/36 | €3,384 | €1,426 | -€1,958 | -57.9% |
| Amounts receivable within one year | 40/41 | €4,603 | €2,791 | -€1,812 | -39.4% |
| Trade receivables | 40 | €4,466 | €2,772 | -€1,693 | -37.9% |
| Other amounts receivable | 41 | €137 | €19 | -€118 | -86.2% |
| Current investments | 50/53 | €20,320 | €20,320 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,223 | €2,169 | -€53 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,339 | €1,572 | +€234 | +17.5% |
| Total equity and liabilities | 10/49 | €57,940 | €47,231 | -€10,709 | -18.5% |
| Equity | 10/15 | €13,373 | €14,202 | +€830 | +6.2% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Reserves | 13 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Distributable reserves | 133 | €6,000 | €7,000 | +€1,000 | +16.7% |
| Profit (loss) carried forward | 14 | €553 | €382 | -€170 | -30.8% |
| Amounts payable | 17/49 | €44,568 | €33,029 | -€11,539 | -25.9% |
| Amounts payable after more than one year | 17 | €27,770 | €17,534 | -€10,236 | -36.9% |
| Financial debts | 170/4 | €27,770 | €17,534 | -€10,236 | -36.9% |
| Amounts payable within one year | 42/48 | €16,489 | €15,495 | -€993 | -6.0% |
| Current portion of amounts payable after more than one year | 42 | €10,985 | €11,136 | +€151 | +1.4% |
| Trade debts | 44 | €4,855 | €3,190 | -€1,665 | -34.3% |
| Suppliers | 440/4 | €4,855 | €3,190 | -€1,665 | -34.3% |
| Advances received on contracts in progress | 46 | - | €148 | +€148 | |
| Taxes, remuneration and social security | 45 | €271 | €914 | +€643 | +237% |
| Taxes | 450/3 | €271 | €914 | +€643 | +237% |
| Other amounts payable | 47/48 | €378 | €108 | -€270 | -71.5% |
| Accrued charges and deferred income | 492/3 | €309 | - | -€309 | |
| Goods, raw materials, services and sundry goods | 60/61 | €110,678 | €113,804 | +€3,126 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,514 | €7,120 | -€6,394 | -47.3% |
| Other operating charges | 640/8 | €549 | €914 | +€365 | +66.6% |
| Gross operating margin | 9900 | €9,649 | €9,775 | +€126 | +1.3% |
| Operating profit (loss) | 9901 | -€4,414 | €1,742 | +€6,155 | |
| Financial income | 75/76B | €1 | €10 | +€9 | +1,567% |
| Recurring financial income | 75 | €1 | €10 | +€9 | +1,567% |
| Financial charges | 65/66B | €923 | €781 | -€142 | -15.4% |
| Recurring financial charges | 65 | €923 | €781 | -€142 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,336 | €971 | +€6,307 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€5,476 | €830 | +€6,305 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,476 | €830 | +€6,305 |
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 20 October 2026 via checked.be.