CHJ 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.
CHJ IMMO
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-13.8%), from €72,500 to €62,500
- Cash +€9,008
up €9,008 (+18297.8%), from €49 to €9,057
mainly Net result for the year (+€16,268) and Depreciation (+€11,784)
- Receivables within one year -€2,163
down €2,163 (-36.6%), from €5,903 to €3,740
of which Trade receivables: -€4,339
- Deferred charges and accrued income +€1,966
up €1,966 (+2925.0%), from €67 to €2,034
- Tangible fixed assets -€1,784
down €1,784 (-28.1%), from €6,358 to €4,575
- Debts after one year -€9,892
down €9,892 (-22.4%), from €44,171 to €34,279
- Trade debts -€7,892
down €7,892 (-94.6%), from €8,338 to €446
of which Bills of exchange payable: -€5,250
- Other debts +€7,750
new in 2025: €7,750
- Profit (loss) carried forward +€7,151
up €7,151 (+71.0%), from €10,065 to €17,216
- Gross operating margin +€36,168
up €36,168, from -€74 to €36,094
- Taxes +€1,552
up €1,552 (+92.1%), from €1,685 to €3,237
- Other operating charges +€1,416
up €1,416 (+365.6%), from €387 to €1,804
- Financial charges -€597
down €597 (-15.8%), from €3,779 to €3,183
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 | €84,878 | €81,905 | -€2,972 | -3.5% |
| Fixed assets | 21/28 | €78,858 | €67,075 | -€11,784 | -14.9% |
| Intangible fixed assets | 21 | €72,500 | €62,500 | -€10,000 | -13.8% |
| Tangible fixed assets | 22/27 | €6,358 | €4,575 | -€1,784 | -28.1% |
| Furniture and vehicles | 24 | €6,358 | €4,575 | -€1,784 | -28.1% |
| Current assets | 29/58 | €6,019 | €14,831 | +€8,811 | +146.4% |
| Amounts receivable within one year | 40/41 | €5,903 | €3,740 | -€2,163 | -36.6% |
| Trade receivables | 40 | €4,339 | - | -€4,339 | |
| Other amounts receivable | 41 | €1,564 | €3,740 | +€2,176 | +139.1% |
| Cash at bank and in hand | 54/58 | €49 | €9,057 | +€9,008 | +18297.8% |
| Deferred charges and accrued income | 490/1 | €67 | €2,034 | +€1,966 | +2925.0% |
| Total equity and liabilities | 10/49 | €84,878 | €81,905 | -€2,972 | -3.5% |
| Equity | 10/15 | €14,065 | €21,216 | +€7,151 | +50.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,065 | €17,216 | +€7,151 | +71.0% |
| Amounts payable | 17/49 | €70,813 | €60,689 | -€10,123 | -14.3% |
| Amounts payable after more than one year | 17 | €44,171 | €34,279 | -€9,892 | -22.4% |
| Financial debts | 170/4 | €44,171 | €34,279 | -€9,892 | -22.4% |
| Amounts payable within one year | 42/48 | €26,449 | €26,411 | -€38 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €10,248 | €9,892 | -€356 | -3.5% |
| Trade debts | 44 | €8,338 | €446 | -€7,892 | -94.6% |
| Suppliers | 440/4 | €3,088 | €446 | -€2,642 | -85.5% |
| Bills of exchange payable | 441 | €5,250 | - | -€5,250 | |
| Taxes, remuneration and social security | 45 | €7,863 | €8,322 | +€460 | +5.8% |
| Taxes | 450/3 | €7,863 | €8,322 | +€460 | +5.8% |
| Other amounts payable | 47/48 | - | €7,750 | +€7,750 | |
| Accrued charges and deferred income | 492/3 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,784 | €11,784 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €1,804 | +€1,416 | +365.6% |
| Gross operating margin | 9900 | -€74 | €36,094 | +€36,168 | |
| Operating profit (loss) | 9901 | -€12,245 | €22,507 | +€34,752 | |
| Financial income | 75/76B | - | €181 | +€181 | |
| Recurring financial income | 75 | - | €181 | +€181 | |
| Financial charges | 65/66B | €3,779 | €3,183 | -€597 | -15.8% |
| Recurring financial charges | 65 | €3,779 | €3,183 | -€597 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,025 | €19,505 | +€35,530 | |
| Income taxes | 67/77 | €1,685 | €3,237 | +€1,552 | +92.1% |
| Profit (loss) for the period | 9904 | -€17,710 | €16,268 | +€33,978 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,710 | €16,268 | +€33,978 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.