CJ CONSTRUCT: 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.
CJ CONSTRUCT
Largest movements
- Receivables within one year -€23,353
down €23,353 (-15.7%), from €148,624 to €125,272
of which Trade receivables: -€22,262
- Cash +€3,462
up €3,462 (+23.5%), from €14,750 to €18,211
mainly Other debts (+€40,000) and Receivables within one year (+€23,353)
- Other debts +€40,000
new in 2025: €40,000
- Profit (loss) carried forward -€32,577
down €32,577, from €26,216 to -€6,360
- Trade debts -€29,263
down €29,263 (-25.1%), from €116,655 to €87,392
- Short-term financial debts +€1,949
up €1,949 (+4,595%), from €42 to €1,991
- Gross operating margin -€21,784
down €21,784 (-72.0%), from €30,256 to €8,472
- Financial income -€500
down €500 (-97.7%), from €512 to €12
- Financial charges +€467
up €467 (+457%), from €102 to €570
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 | €163,374 | €143,483 | -€19,891 | -12.2% |
| Current assets | 29/58 | €163,374 | €143,483 | -€19,891 | -12.2% |
| Amounts receivable within one year | 40/41 | €148,624 | €125,272 | -€23,353 | -15.7% |
| Trade receivables | 40 | €118,732 | €96,470 | -€22,262 | -18.8% |
| Other amounts receivable | 41 | €29,892 | €28,802 | -€1,090 | -3.6% |
| Cash at bank and in hand | 54/58 | €14,750 | €18,211 | +€3,462 | +23.5% |
| Total equity and liabilities | 10/49 | €163,374 | €143,483 | -€19,891 | -12.2% |
| Equity | 10/15 | €46,676 | €14,100 | -€32,577 | -69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,216 | -€6,360 | -€32,577 | |
| Amounts payable | 17/49 | €116,698 | €129,383 | +€12,686 | +10.9% |
| Amounts payable within one year | 42/48 | €116,698 | €129,383 | +€12,686 | +10.9% |
| Financial debts | 43 | €42 | €1,991 | +€1,949 | +4,595% |
| Credit institutions | 430/8 | €42 | €1,991 | +€1,949 | +4,595% |
| Trade debts | 44 | €116,655 | €87,392 | -€29,263 | -25.1% |
| Suppliers | 440/4 | €116,655 | €87,392 | -€29,263 | -25.1% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Other operating charges | 640/8 | €460 | €491 | +€30 | +6.6% |
| Gross operating margin | 9900 | €30,256 | €8,472 | -€21,784 | -72.0% |
| Operating profit (loss) | 9901 | €29,796 | €7,981 | -€21,815 | -73.2% |
| Financial income | 75/76B | €512 | €12 | -€500 | -97.7% |
| Recurring financial income | 75 | €512 | €12 | -€500 | -97.7% |
| Financial charges | 65/66B | €102 | €570 | +€467 | +457% |
| Recurring financial charges | 65 | €102 | €570 | +€467 | +457% |
| Profit (loss) for the period before taxes | 9903 | €30,206 | €7,423 | -€22,782 | -75.4% |
| Profit (loss) for the period | 9904 | €30,206 | €7,423 | -€22,782 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €30,206 | €7,423 | -€22,782 | -75.4% |
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 25 October 2026 via checked.be.