cj 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.
cj immo
Largest movements
- Tangible fixed assets +€362,633
up €362,633 (+23.1%), from €1.6m to €1.9m
of which Plant, machinery and equipment: +€422,715
- Cash +€23,443
up €23,443 (+121.7%), from €19,269 to €42,713
mainly Trade debts (+€433,788) and Depreciation (+€73,307)
- Trade debts +€433,788
up €433,788 (+144596.1%), from €300 to €434,088
- Debts after one year -€68,019
down €68,019 (-4.7%), from €1.4m to €1.4m
of which Financial debts: -€68,019
- Depreciation +€11,128
up €11,128 (+17.9%), from €62,180 to €73,307
- Gross operating margin +€2,941
up €2,941 (+2.4%), from €120,924 to €123,865
- Financial income -€2,147
down €2,147 (-91.1%), from €2,358 to €211
- Financial charges -€1,708
down €1,708 (-8.0%), from €21,232 to €19,524
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 | €1,614,946 | €1,999,740 | +€384,794 | +23.8% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,571,710 | €1,934,343 | +€362,633 | +23.1% |
| Tangible fixed assets | 22/27 | €1,571,710 | €1,934,343 | +€362,633 | +23.1% |
| Land and buildings | 22 | €1,571,710 | €1,511,628 | -€60,082 | -3.8% |
| Plant, machinery and equipment | 23 | - | €422,715 | +€422,715 | |
| Current assets | 29/58 | €43,236 | €65,397 | +€22,161 | +51.3% |
| Amounts receivable within one year | 40/41 | €21,200 | €19,897 | -€1,303 | -6.1% |
| Trade receivables | 40 | €18,402 | €14,234 | -€4,168 | -22.6% |
| Other amounts receivable | 41 | €2,798 | €5,663 | +€2,864 | +102.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,269 | €42,713 | +€23,443 | +121.7% |
| Deferred charges and accrued income | 490/1 | €2,767 | €2,788 | +€21 | +0.8% |
| Total equity and liabilities | 10/49 | €1,614,946 | €1,999,740 | +€384,794 | +23.8% |
| Equity | 10/15 | €109,615 | €120,882 | +€11,267 | +10.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €9,615 | €20,882 | +€11,267 | +117.2% |
| Distributable reserves | 133 | €9,615 | €20,882 | +€11,267 | +117.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,505,330 | €1,878,858 | +€373,527 | +24.8% |
| Amounts payable after more than one year | 17 | €1,434,773 | €1,366,754 | -€68,019 | -4.7% |
| Financial debts | 170/4 | €1,154,773 | €1,086,754 | -€68,019 | -5.9% |
| Other amounts payable | 178/9 | €280,000 | €280,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €70,557 | €512,104 | +€441,546 | +625.8% |
| Current portion of amounts payable after more than one year | 42 | €67,391 | €68,019 | +€629 | +0.9% |
| Trade debts | 44 | €300 | €434,088 | +€433,788 | +144596.1% |
| Suppliers | 440/4 | €300 | €434,088 | +€433,788 | +144596.1% |
| Taxes, remuneration and social security | 45 | €325 | €7,455 | +€7,130 | +2190.5% |
| Taxes | 450/3 | €325 | €7,455 | +€7,130 | +2190.5% |
| Other amounts payable | 47/48 | €2,541 | €2,541 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,180 | €73,307 | +€11,128 | +17.9% |
| Other operating charges | 640/8 | €19,369 | €19,977 | +€608 | +3.1% |
| Gross operating margin | 9900 | €120,924 | €123,865 | +€2,941 | +2.4% |
| Operating profit (loss) | 9901 | €39,375 | €30,580 | -€8,795 | -22.3% |
| Financial income | 75/76B | €2,358 | €211 | -€2,147 | -91.1% |
| Recurring financial income | 75 | €2,358 | €211 | -€2,147 | -91.1% |
| Financial charges | 65/66B | €21,232 | €19,524 | -€1,708 | -8.0% |
| Recurring financial charges | 65 | €21,232 | €19,524 | -€1,708 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €20,501 | €11,267 | -€9,234 | -45.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €20,501 | €11,267 | -€9,234 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,501 | €11,267 | -€9,234 | -45.0% |
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 7 October 2026 via checked.be.