C&J Group: 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 Group
Largest movements
- Tangible fixed assets +€95,598
up €95,598 (+1,018%), from €9,393 to €104,990
- Cash -€21,582
down €21,582 (-37.3%), from €57,811 to €36,229
mainly Investment in fixed assets (net) (-€121,022) and Receivables after one year (-€6,544)
- Receivables after one year +€6,544
up €6,544 (+7.6%), from €85,663 to €92,207
- Debts after one year +€51,625
new in 2025: €51,625
- Reserves +€18,244
up €18,244 (+12.3%), from €147,763 to €166,007
- Current portion of long-term debt +€13,782
new in 2025: €13,782
- Depreciation +€25,170
up €25,170 (+2,122%), from €1,186 to €26,356
- Taxes -€8,624
down €8,624 (-52.3%), from €16,503 to €7,879
- Staff costs -€8,409
down €8,409 (-98.3%), from €8,558 to €149
- Gross operating margin -€5,767
down €5,767 (-10.0%), from €57,880 to €52,113
- Financial charges +€2,586
up €2,586 (+907%), from €285 to €2,871
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 | €169,355 | €250,342 | +€80,988 | +47.8% |
| Fixed assets | 21/28 | €14,121 | €108,786 | +€94,666 | +670% |
| Intangible fixed assets | 21 | €3,728 | €2,796 | -€932 | -25.0% |
| Tangible fixed assets | 22/27 | €9,393 | €104,990 | +€95,598 | +1,018% |
| Furniture and vehicles | 24 | €9,393 | €104,990 | +€95,598 | +1,018% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €155,234 | €141,556 | -€13,678 | -8.8% |
| Amounts receivable after more than one year | 29 | €85,663 | €92,207 | +€6,544 | +7.6% |
| Other amounts receivable | 291 | €85,663 | €92,207 | +€6,544 | +7.6% |
| Amounts receivable within one year | 40/41 | €11,760 | €13,120 | +€1,360 | +11.6% |
| Trade receivables | 40 | €11,760 | €10,999 | -€761 | -6.5% |
| Other amounts receivable | 41 | - | €2,121 | +€2,121 | |
| Cash at bank and in hand | 54/58 | €57,811 | €36,229 | -€21,582 | -37.3% |
| Total equity and liabilities | 10/49 | €169,355 | €250,342 | +€80,988 | +47.8% |
| Equity | 10/15 | €160,163 | €178,407 | +€18,244 | +11.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €147,763 | €166,007 | +€18,244 | +12.3% |
| Distributable reserves | 133 | €147,763 | €166,007 | +€18,244 | +12.3% |
| Amounts payable | 17/49 | €9,192 | €71,935 | +€62,743 | +683% |
| Amounts payable after more than one year | 17 | - | €51,625 | +€51,625 | |
| Financial debts | 170/4 | - | €51,625 | +€51,625 | |
| Amounts payable within one year | 42/48 | €9,192 | €20,310 | +€11,118 | +121% |
| Current portion of amounts payable after more than one year | 42 | - | €13,782 | +€13,782 | |
| Trade debts | 44 | €1,363 | €83 | -€1,280 | -93.9% |
| Suppliers | 440/4 | €1,363 | €83 | -€1,280 | -93.9% |
| Taxes, remuneration and social security | 45 | €7,829 | €6,445 | -€1,384 | -17.7% |
| Taxes | 450/3 | €7,829 | €6,445 | -€1,384 | -17.7% |
| Remuneration, social security and pensions | 62 | €8,558 | €149 | -€8,409 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,186 | €26,356 | +€25,170 | +2,122% |
| Gross operating margin | 9900 | €57,880 | €52,113 | -€5,767 | -10.0% |
| Operating profit (loss) | 9901 | €48,136 | €25,608 | -€22,528 | -46.8% |
| Financial income | 75/76B | €2,012 | €3,387 | +€1,374 | +68.3% |
| Recurring financial income | 75 | €2,012 | €3,387 | +€1,374 | +68.3% |
| Financial charges | 65/66B | €285 | €2,871 | +€2,586 | +907% |
| Recurring financial charges | 65 | €285 | €2,871 | +€2,586 | +907% |
| Profit (loss) for the period before taxes | 9903 | €49,863 | €26,124 | -€23,740 | -47.6% |
| Income taxes | 67/77 | €16,503 | €7,879 | -€8,624 | -52.3% |
| Profit (loss) for the period | 9904 | €33,360 | €18,244 | -€15,116 | -45.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,360 | €18,244 | -€15,116 | -45.3% |
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 14 October 2026 via checked.be.