CCJ FOOD: 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.
CCJ FOOD
Largest movements
- Receivables within one year +€28,497
up €28,497 (+45.7%), from €62,309 to €90,806
of which Other amounts receivable: +€26,200
- Tangible fixed assets -€11,332
down €11,332 (-7.3%), from €155,719 to €144,388
of which Plant, machinery and equipment: -€5,670
- Cash +€8,940
up €8,940 (+58.6%), from €15,258 to €24,198
mainly Net result for the year (+€51,549) and Depreciation (+€11,332)
- Reserves +€51,549
up €51,549 (+83.3%), from €61,909 to €113,458
of which Distributable reserves: +€51,549
- Trade debts -€24,211
down €24,211 (-72.6%), from €33,352 to €9,141
- Debts after one year -€9,677
down €9,677 (-15.0%), from €64,420 to €54,743
- Tax, wage and social debts +€8,678
up €8,678 (+29.3%), from €29,590 to €38,268
of which Taxes: +€12,500
- Staff costs -€52,166
down €52,166 (-26.2%), from €199,314 to €147,148
- Gross operating margin -€18,502
down €18,502 (-7.2%), from €256,919 to €238,418
- Taxes +€9,836
up €9,836 (+88.3%), from €11,134 to €20,970
- Financial charges -€3,047
down €3,047 (-46.9%), from €6,496 to €3,449
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 | €239,142 | €265,478 | +€26,335 | +11.0% |
| Fixed assets | 21/28 | €155,719 | €144,388 | -€11,332 | -7.3% |
| Tangible fixed assets | 22/27 | €155,719 | €144,388 | -€11,332 | -7.3% |
| Land and buildings | 22 | €139,241 | €134,146 | -€5,095 | -3.7% |
| Plant, machinery and equipment | 23 | €15,911 | €10,242 | -€5,670 | -35.6% |
| Furniture and vehicles | 24 | €567 | - | -€567 | |
| Current assets | 29/58 | €83,423 | €121,090 | +€37,667 | +45.2% |
| Stocks and contracts in progress | 3 | €4,643 | €4,365 | -€278 | -6.0% |
| Stocks | 30/36 | €4,643 | €4,365 | -€278 | -6.0% |
| Amounts receivable within one year | 40/41 | €62,309 | €90,806 | +€28,497 | +45.7% |
| Trade receivables | 40 | €20,409 | €22,706 | +€2,297 | +11.3% |
| Other amounts receivable | 41 | €41,900 | €68,100 | +€26,200 | +62.5% |
| Cash at bank and in hand | 54/58 | €15,258 | €24,198 | +€8,940 | +58.6% |
| Deferred charges and accrued income | 490/1 | €1,213 | €1,721 | +€508 | +41.8% |
| Total equity and liabilities | 10/49 | €239,142 | €265,478 | +€26,335 | +11.0% |
| Equity | 10/15 | €81,909 | €133,458 | +€51,549 | +62.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €61,909 | €113,458 | +€51,549 | +83.3% |
| Non-distributable reserves | 130/1 | €1,741 | €1,741 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,741 | €1,741 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,635 | €4,635 | = | 0.0% |
| Distributable reserves | 133 | €55,533 | €107,082 | +€51,549 | +92.8% |
| Amounts payable | 17/49 | €157,233 | €132,020 | -€25,214 | -16.0% |
| Amounts payable after more than one year | 17 | €64,420 | €54,743 | -€9,677 | -15.0% |
| Financial debts | 170/4 | €64,420 | €54,743 | -€9,677 | -15.0% |
| Amounts payable within one year | 42/48 | €92,813 | €77,277 | -€15,536 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €9,451 | €9,677 | +€226 | +2.4% |
| Trade debts | 44 | €33,352 | €9,141 | -€24,211 | -72.6% |
| Suppliers | 440/4 | €33,352 | €9,141 | -€24,211 | -72.6% |
| Taxes, remuneration and social security | 45 | €29,590 | €38,268 | +€8,678 | +29.3% |
| Taxes | 450/3 | €19,594 | €32,093 | +€12,500 | +63.8% |
| Remuneration and social security | 454/9 | €9,996 | €6,174 | -€3,822 | -38.2% |
| Other amounts payable | 47/48 | €20,420 | €20,191 | -€229 | -1.1% |
| Remuneration, social security and pensions | 62 | €199,314 | €147,148 | -€52,166 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,890 | €11,332 | -€1,558 | -12.1% |
| Other operating charges | 640/8 | €5,655 | €3,970 | -€1,685 | -29.8% |
| Gross operating margin | 9900 | €256,919 | €238,418 | -€18,502 | -7.2% |
| Operating profit (loss) | 9901 | €39,061 | €75,968 | +€36,907 | +94.5% |
| Financial charges | 65/66B | €6,496 | €3,449 | -€3,047 | -46.9% |
| Recurring financial charges | 65 | €6,496 | €3,449 | -€3,047 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €32,565 | €72,519 | +€39,954 | +123% |
| Income taxes | 67/77 | €11,134 | €20,970 | +€9,836 | +88.3% |
| Profit (loss) for the period | 9904 | €21,431 | €51,549 | +€30,118 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €21,431 | €51,549 | +€30,118 | +141% |
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 30 October 2026 via checked.be.