CBJ IMMO: what changed
Two fiscal 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.
CBJ IMMO
Largest movements
- Tangible fixed assets +€182,290
up €182,290 (+28.5%), from €640,675 to €822,965
of which Land and buildings: +€167,999
- Receivables within one year +€51,872
up €51,872 (+2502.3%), from €2,073 to €53,945
of which Trade receivables: +€43,661
- Cash -€39,149
down €39,149 (-53.8%), from €72,753 to €33,604
mainly Investment in fixed assets (net) (-€220,262) and Other debts (-€79,891)
- Debts after one year +€299,085
up €299,085 (+84.7%), from €353,110 to €652,195
- Other debts -€79,891
no longer reported in 2025 (was €79,891)
- Profit (loss) carried forward -€37,397
down €37,397 (-26.2%), from -€142,534 to -€179,931
- Financial charges +€21,889
up €21,889 (+931.1%), from €2,351 to €24,240
- Depreciation +€8,443
up €8,443 (+28.6%), from €29,529 to €37,972
- Other operating charges +€1,955
up €1,955 (+29.1%), from €6,714 to €8,669
- Gross operating margin -€1,531
down €1,531 (-4.4%), from €34,887 to €33,356
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.
Cash bridge derived
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 | €716,162 | €911,423 | +€195,261 | +27.3% |
| Fixed assets | 21/28 | €640,675 | €822,965 | +€182,290 | +28.5% |
| Tangible fixed assets | 22/27 | €640,675 | €822,965 | +€182,290 | +28.5% |
| Land and buildings | 22 | €640,675 | €808,674 | +€167,999 | +26.2% |
| Plant, machinery and equipment | 23 | - | €2,619 | +€2,619 | |
| Furniture and vehicles | 24 | - | €11,672 | +€11,672 | |
| Current assets | 29/58 | €75,487 | €88,458 | +€12,971 | +17.2% |
| Amounts receivable within one year | 40/41 | €2,073 | €53,945 | +€51,872 | +2502.3% |
| Trade receivables | 40 | €1,000 | €44,661 | +€43,661 | +4366.1% |
| Other amounts receivable | 41 | €1,073 | €9,284 | +€8,211 | +765.2% |
| Cash at bank and in hand | 54/58 | €72,753 | €33,604 | -€39,149 | -53.8% |
| Deferred charges and accrued income | 490/1 | €661 | €909 | +€248 | +37.5% |
| Total equity and liabilities | 10/49 | €716,162 | €911,423 | +€195,261 | +27.3% |
| Equity | 10/15 | €253,466 | €216,069 | -€37,397 | -14.8% |
| Contributions | 10/11 | €396,000 | €396,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,534 | -€179,931 | -€37,397 | -26.2% |
| Amounts payable | 17/49 | €462,696 | €695,354 | +€232,658 | +50.3% |
| Amounts payable after more than one year | 17 | €353,110 | €652,195 | +€299,085 | +84.7% |
| Financial debts | 170/4 | €353,110 | €652,195 | +€299,085 | +84.7% |
| Amounts payable within one year | 42/48 | €107,584 | €39,617 | -€67,967 | -63.2% |
| Current portion of amounts payable after more than one year | 42 | €23,986 | €29,691 | +€5,705 | +23.8% |
| Trade debts | 44 | €119 | €1,872 | +€1,753 | +1473.1% |
| Suppliers | 440/4 | €119 | €910 | +€791 | +664.7% |
| Bills of exchange payable | 441 | - | €962 | +€962 | |
| Taxes, remuneration and social security | 45 | €3,588 | €8,054 | +€4,466 | +124.5% |
| Taxes | 450/3 | €3,588 | €8,054 | +€4,466 | +124.5% |
| Other amounts payable | 47/48 | €79,891 | - | -€79,891 | |
| Accrued charges and deferred income | 492/3 | €2,002 | €3,542 | +€1,540 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,529 | €37,972 | +€8,443 | +28.6% |
| Other operating charges | 640/8 | €6,714 | €8,669 | +€1,955 | +29.1% |
| Gross operating margin | 9900 | €34,887 | €33,356 | -€1,531 | -4.4% |
| Operating profit (loss) | 9901 | -€1,356 | -€13,285 | -€11,929 | -879.7% |
| Financial income | 75/76B | €469 | €168 | -€301 | -64.2% |
| Recurring financial income | 75 | €469 | €168 | -€301 | -64.2% |
| Financial charges | 65/66B | €2,351 | €24,240 | +€21,889 | +931.1% |
| Recurring financial charges | 65 | €2,351 | €24,240 | +€21,889 | +931.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,238 | -€37,357 | -€34,119 | -1053.7% |
| Income taxes | 67/77 | - | €40 | +€40 | |
| Profit (loss) for the period | 9904 | -€3,238 | -€37,397 | -€34,159 | -1054.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,238 | -€37,397 | -€34,159 | -1054.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.