CCJP: 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.
CCJP
Largest movements
- Receivables within one year +€36,293
up €36,293 (+89.2%), from €40,668 to €76,961
- Tangible fixed assets -€23,530
down €23,530 (-2.0%), from €1.2m to €1.1m
- Profit (loss) carried forward +€115,692
up €115,692, from -€3,341 to €112,351
- Other debts -€73,269
down €73,269 (-14.1%), from €519,103 to €445,834
- Debts after one year -€29,157
down €29,157 (-4.2%), from €689,230 to €660,073
- Trade debts -€18,553
down €18,553 (-73.3%), from €25,312 to €6,759
- Financial charges -€21,059
down €21,059 (-50.1%), from €42,000 to €20,941
- Depreciation -€18,542
down €18,542 (-44.1%), from €42,072 to €23,530
- Taxes +€12,341
new in 2025: €12,341
- Purchases and services -€12,314
no longer reported in 2025 (was €12,314)
- Turnover +€10,964
up €10,964 (+19.0%), from €57,649 to €68,613
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,231,304 | €1,232,065 | +€761 | +0.1% |
| Fixed assets | 21/28 | €1,153,280 | €1,129,750 | -€23,530 | -2.0% |
| Tangible fixed assets | 22/27 | €1,153,280 | €1,129,750 | -€23,530 | -2.0% |
| Land and buildings | 22 | €1,153,280 | €1,129,750 | -€23,530 | -2.0% |
| Current assets | 29/58 | €78,023 | €102,314 | +€24,291 | +31.1% |
| Amounts receivable within one year | 40/41 | €40,668 | €76,961 | +€36,293 | +89.2% |
| Other amounts receivable | 41 | €40,668 | €76,961 | +€36,293 | +89.2% |
| Current investments | 50/53 | €37,355 | €25,324 | -€12,031 | -32.2% |
| Deferred charges and accrued income | 490/1 | - | €30 | +€30 | |
| Total equity and liabilities | 10/49 | €1,231,304 | €1,232,065 | +€761 | +0.1% |
| Equity | 10/15 | -€2,341 | €113,351 | +€115,692 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,341 | €112,351 | +€115,692 | |
| Amounts payable | 17/49 | €1,233,645 | €1,118,713 | -€114,931 | -9.3% |
| Amounts payable after more than one year | 17 | €689,230 | €660,073 | -€29,157 | -4.2% |
| Financial debts | 170/4 | €689,230 | €660,073 | -€29,157 | -4.2% |
| Amounts payable within one year | 42/48 | €544,414 | €458,640 | -€85,774 | -15.8% |
| Trade debts | 44 | €25,312 | €6,759 | -€18,553 | -73.3% |
| Suppliers | 440/4 | €25,312 | €6,759 | -€18,553 | -73.3% |
| Taxes, remuneration and social security | 45 | - | €6,047 | +€6,047 | |
| Taxes | 450/3 | - | €6,047 | +€6,047 | |
| Other amounts payable | 47/48 | €519,103 | €445,834 | -€73,269 | -14.1% |
| Turnover | 70 | €57,649 | €68,613 | +€10,964 | +19.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,314 | - | -€12,314 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,072 | €23,530 | -€18,542 | -44.1% |
| Other operating charges | 640/8 | €384 | €1,160 | +€776 | +201.8% |
| Gross operating margin | 9900 | €45,335 | €56,299 | +€10,964 | +24.2% |
| Operating profit (loss) | 9901 | €2,878 | €31,609 | +€28,730 | +998.1% |
| Financial charges | 65/66B | €42,000 | €20,941 | -€21,059 | -50.1% |
| Recurring financial charges | 65 | €42,000 | €20,941 | -€21,059 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | -€39,122 | €10,668 | +€49,790 | |
| Income taxes | 67/77 | - | €12,341 | +€12,341 | |
| Profit (loss) for the period | 9904 | -€39,122 | -€1,674 | +€37,448 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,122 | -€1,674 | +€37,448 | +95.7% |
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 6 October 2026 via checked.be.