C & J Holding: 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 Holding
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€117,500
down €117,500 (-16.5%), from €710,000 to €592,500
- Reserves +€89,327
up €89,327 (+7.2%), from €1.2m to €1.3m
of which Distributable reserves: +€138,083
- Tax, wage and social debts +€37,547
up €37,547 (+12,011%), from €313 to €37,860
- Financial income +€405,806
up €405,806 (+12,707%), from €3,194 to €409,000
- Taxes +€36,277
up €36,277 (+2,855%), from €1,271 to €37,547
- Gross operating margin +€388
up €388 (+20.9%), from €1,859 to €2,247
- Other operating charges +€81
up €81 (+7.9%), from €1,030 to €1,110
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 | €3,047,998 | €3,059,172 | +€11,173 | +0.4% |
| Fixed assets | 21/28 | €3,043,983 | €3,043,983 | = | 0.0% |
| Financial fixed assets | 28 | €3,043,983 | €3,043,983 | = | 0.0% |
| Current assets | 29/58 | €4,015 | €15,188 | +€11,173 | +278% |
| Amounts receivable within one year | 40/41 | €1,516 | €12,808 | +€11,292 | +745% |
| Other amounts receivable | 41 | €1,516 | €12,808 | +€11,292 | +745% |
| Cash at bank and in hand | 54/58 | €136 | €98 | -€38 | -28.0% |
| Deferred charges and accrued income | 490/1 | €2,363 | €2,282 | -€81 | -3.4% |
| Total equity and liabilities | 10/49 | €3,047,998 | €3,059,172 | +€11,173 | +0.4% |
| Equity | 10/15 | €2,333,707 | €2,423,033 | +€89,327 | +3.8% |
| Contributions | 10/11 | €1,094,000 | €1,094,000 | = | 0.0% |
| Reserves | 13 | €1,239,707 | €1,329,033 | +€89,327 | +7.2% |
| Non-distributable reserves | 130/1 | €48,756 | - | -€48,756 | |
| Reserves not available under the articles | 1311 | €48,756 | - | -€48,756 | |
| Distributable reserves | 133 | €1,190,950 | €1,329,033 | +€138,083 | +11.6% |
| Amounts payable | 17/49 | €714,292 | €636,138 | -€78,153 | -10.9% |
| Amounts payable within one year | 42/48 | €714,292 | €636,138 | -€78,153 | -10.9% |
| Trade debts | 44 | €3,979 | €5,778 | +€1,799 | +45.2% |
| Suppliers | 440/4 | €3,979 | €5,778 | +€1,799 | +45.2% |
| Taxes, remuneration and social security | 45 | €313 | €37,860 | +€37,547 | +12,011% |
| Taxes | 450/3 | €313 | €37,860 | +€37,547 | +12,011% |
| Other amounts payable | 47/48 | €710,000 | €592,500 | -€117,500 | -16.5% |
| Other operating charges | 640/8 | €1,030 | €1,110 | +€81 | +7.9% |
| Gross operating margin | 9900 | €1,859 | €2,247 | +€388 | +20.9% |
| Operating profit (loss) | 9901 | €829 | €1,137 | +€307 | +37.1% |
| Financial income | 75/76B | €3,194 | €409,000 | +€405,806 | +12,707% |
| Recurring financial income | 75 | €3,194 | €409,000 | +€405,806 | +12,707% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €3,984 | €410,096 | +€406,112 | +10,194% |
| Income taxes | 67/77 | €1,271 | €37,547 | +€36,277 | +2,855% |
| Profit (loss) for the period | 9904 | €2,713 | €372,549 | +€369,836 | +13,631% |
| Profit (loss) for the period to be appropriated | 9905 | €2,713 | €372,549 | +€369,836 | +13,631% |
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 24 October 2026 via checked.be.