C.J-Y IMMO: what changed
What changed
C.J-Y IMMO
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
filed annual accounts (NBB)
Net result for the year
€18,098
2025 · €21,060-€2,962
Equity
€129,862
2025 · €112,664+€17,198
Cash
€48,091
2025 · €44,628+€3,463
Balance sheet total
€456,380
2025 · €468,414-€12,034
Largest movements
Assets
- Tangible fixed assets -€15,765
down €15,765 (-3.7%), from €423,786 to €408,022
of which Land and buildings: -€12,513
Equity and liabilities
- Debts after one year -€29,155
down €29,155 (-9.1%), from €319,597 to €290,443
of which Financial debts: -€29,155
- Profit (loss) carried forward +€18,098
up €18,098 (+24.4%), from €74,066 to €92,164
Income statement
- Gross operating margin -€3,941
down €3,941 (-7.7%), from €51,332 to €47,391
- Taxes -€1,157
down €1,157 (-16.8%), from €6,890 to €5,733
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€21,060
Gross operating margin
-€3,941
Depreciation
+€58
Other operating charges
-€54
Financial income
-€4
Financial charges
-€179
Taxes
+€1,157
Result 2026
€18,098
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€33,027
Investment
€0
Financing
-€29,564
Cash 2025
€44,628
From operations (derived)
+€33,027
Net result for the year
+€18,098
Depreciation
+€15,765
Receivables within one year
-€267
Trade debts
+€2,247
Tax, wage and social debts
-€2,815
Financing
-€29,564
Debts after one year
-€29,155
Current portion of long-term debt
+€491
Contributions, distributions and other
-€901
Cash 2026
€48,091
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €468,414 | €456,380 | -€12,034 | -2.6% |
| Fixed assets | 21/28 | €423,786 | €408,022 | -€15,765 | -3.7% |
| Tangible fixed assets | 22/27 | €423,786 | €408,022 | -€15,765 | -3.7% |
| Land and buildings | 22 | €416,029 | €403,516 | -€12,513 | -3.0% |
| Plant, machinery and equipment | 23 | €7,757 | €4,505 | -€3,252 | -41.9% |
| Current assets | 29/58 | €44,628 | €48,358 | +€3,731 | +8.4% |
| Amounts receivable within one year | 40/41 | €0 | €267 | +€267 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €267 | +€267 | |
| Cash at bank and in hand | 54/58 | €44,628 | €48,091 | +€3,463 | +7.8% |
| Total equity and liabilities | 10/49 | €468,414 | €456,380 | -€12,034 | -2.6% |
| Equity | 10/15 | €112,664 | €129,862 | +€17,198 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,066 | €92,164 | +€18,098 | +24.4% |
| Investment grants | 15 | €19,999 | €19,098 | -€901 | -4.5% |
| Amounts payable | 17/49 | €355,749 | €326,518 | -€29,232 | -8.2% |
| Amounts payable after more than one year | 17 | €319,597 | €290,443 | -€29,155 | -9.1% |
| Financial debts | 170/4 | €285,684 | €256,529 | -€29,155 | -10.2% |
| Other amounts payable | 178/9 | €33,914 | €33,914 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,152 | €34,075 | -€77 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €28,663 | €29,155 | +€491 | +1.7% |
| Trade debts | 44 | - | €2,247 | +€2,247 | |
| Suppliers | 440/4 | - | €2,247 | +€2,247 | |
| Taxes, remuneration and social security | 45 | €5,489 | €2,673 | -€2,815 | -51.3% |
| Taxes | 450/3 | €5,489 | €2,673 | -€2,815 | -51.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,232 | €0 | -€2,232 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,823 | €15,765 | -€58 | -0.4% |
| Other operating charges | 640/8 | €1,704 | €1,757 | +€54 | +3.2% |
| Gross operating margin | 9900 | €51,332 | €47,391 | -€3,941 | -7.7% |
| Operating profit (loss) | 9901 | €33,805 | €29,869 | -€3,936 | -11.6% |
| Financial income | 75/76B | €904 | €901 | -€4 | -0.4% |
| Recurring financial income | 75 | €904 | €901 | -€4 | -0.4% |
| Financial charges | 65/66B | €6,759 | €6,939 | +€179 | +2.7% |
| Recurring financial charges | 65 | €6,759 | €6,939 | +€179 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €27,950 | €23,831 | -€4,119 | -14.7% |
| Income taxes | 67/77 | €6,890 | €5,733 | -€1,157 | -16.8% |
| Profit (loss) for the period | 9904 | €21,060 | €18,098 | -€2,962 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,060 | €18,098 | -€2,962 | -14.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.