C.J. FINANCES: 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. FINANCES
Largest movements
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Tangible fixed assets -€10,949
down €10,949 (-3.1%), from €357,757 to €346,808
of which Land and buildings: -€9,579
- Cash +€6,595
up €6,595 (+233%), from €2,830 to €9,425
mainly Current investments (+€35,000) and Depreciation (+€10,949)
- Other debts -€23,885
down €23,885 (-20.7%), from €115,244 to €91,358
- Debts after one year -€20,257
down €20,257 (-10.8%), from €187,687 to €167,430
- Gross operating margin +€2,449
up €2,449 (+13.4%), from €18,231 to €20,680
- Financial income -€819
down €819 (-69.6%), from €1,176 to €357
- Financial charges -€242
down €242 (-6.2%), from €3,926 to €3,683
- Taxes +€237
up €237 (+139%), from €171 to €408
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 | €399,477 | €361,130 | -€38,347 | -9.6% |
| Fixed assets | 21/28 | €357,757 | €346,808 | -€10,949 | -3.1% |
| Tangible fixed assets | 22/27 | €357,757 | €346,808 | -€10,949 | -3.1% |
| Land and buildings | 22 | €349,060 | €339,482 | -€9,579 | -2.7% |
| Plant, machinery and equipment | 23 | €8,697 | €7,326 | -€1,370 | -15.8% |
| Current assets | 29/58 | €41,720 | €14,322 | -€27,398 | -65.7% |
| Amounts receivable within one year | 40/41 | €3,092 | €2,682 | -€410 | -13.2% |
| Other amounts receivable | 41 | €3,092 | €2,682 | -€410 | -13.2% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €2,830 | €9,425 | +€6,595 | +233% |
| Deferred charges and accrued income | 490/1 | €799 | €2,215 | +€1,416 | +177% |
| Total equity and liabilities | 10/49 | €399,477 | €361,130 | -€38,347 | -9.6% |
| Equity | 10/15 | €79,210 | €81,955 | +€2,745 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €58,750 | €58,750 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €2,745 | +€2,745 | |
| Amounts payable | 17/49 | €320,267 | €279,175 | -€41,092 | -12.8% |
| Amounts payable after more than one year | 17 | €187,687 | €167,430 | -€20,257 | -10.8% |
| Financial debts | 170/4 | €187,687 | €167,430 | -€20,257 | -10.8% |
| Amounts payable within one year | 42/48 | €132,580 | €111,745 | -€20,835 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €16,975 | €20,257 | +€3,282 | +19.3% |
| Trade debts | 44 | €362 | €129 | -€232 | -64.2% |
| Suppliers | 440/4 | €362 | €129 | -€232 | -64.2% |
| Other amounts payable | 47/48 | €115,244 | €91,358 | -€23,885 | -20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,949 | €10,949 | = | 0.0% |
| Other operating charges | 640/8 | €3,366 | €3,252 | -€115 | -3.4% |
| Gross operating margin | 9900 | €18,231 | €20,680 | +€2,449 | +13.4% |
| Operating profit (loss) | 9901 | €3,916 | €6,480 | +€2,564 | +65.5% |
| Financial income | 75/76B | €1,176 | €357 | -€819 | -69.6% |
| Recurring financial income | 75 | €1,176 | €357 | -€819 | -69.6% |
| Financial charges | 65/66B | €3,926 | €3,683 | -€242 | -6.2% |
| Recurring financial charges | 65 | €3,926 | €3,683 | -€242 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | €3,153 | +€1,987 | +170% |
| Income taxes | 67/77 | €171 | €408 | +€237 | +139% |
| Profit (loss) for the period | 9904 | €996 | €2,745 | +€1,750 | +176% |
| Profit (loss) for the period to be appropriated | 9905 | €996 | €2,745 | +€1,750 | +176% |
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 28 October 2026 via checked.be.