CJ INVEST: what changed
CJ INVEST
Largest movements
- Financial fixed assets +€972,162
new in 2025: €972,162
- Tangible fixed assets -€713,571
no longer reported in 2025 (was €713,571)
- Cash +€535,474
up €535,474 (+953%), from €56,199 to €591,673
mainly Other debts (+€1.2m) and Net result for the year (+€233,924)
- Receivables within one year +€96,541
up €96,541 (+202%), from €47,719 to €144,260
of which Other amounts receivable: +€102,044
- Other debts +€1.2m
up €1.2m (+13,936%), from €8,740 to €1.2m
- Debts after one year -€515,096
no longer reported in 2025 (was €515,096)
- Reserves +€233,924
up €233,924 (+110%), from €212,933 to €446,857
- Current portion of long-term debt -€38,496
no longer reported in 2025 (was €38,496)
- Gross operating margin +€122,826
up €122,826 (+52.7%), from €233,158 to €355,985
- Taxes +€22,781
up €22,781 (+50.6%), from €45,000 to €67,781
- Financial charges +€8,226
up €8,226 (+55.6%), from €14,807 to €23,033
- Depreciation -€7,948
down €7,948 (-21.5%), from €36,973 to €29,025
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €817,564 | €1,711,675 | +€894,110 | +109% |
| Fixed assets | 21/28 | €713,571 | €972,162 | +€258,591 | +36.2% |
| Tangible fixed assets | 22/27 | €713,571 | - | -€713,571 | |
| Land and buildings | 22 | €713,571 | - | -€713,571 | |
| Financial fixed assets | 28 | - | €972,162 | +€972,162 | |
| Current assets | 29/58 | €103,994 | €739,513 | +€635,519 | +611% |
| Amounts receivable within one year | 40/41 | €47,719 | €144,260 | +€96,541 | +202% |
| Trade receivables | 40 | €46,588 | €41,085 | -€5,503 | -11.8% |
| Other amounts receivable | 41 | €1,130 | €103,174 | +€102,044 | +9,028% |
| Cash at bank and in hand | 54/58 | €56,199 | €591,673 | +€535,474 | +953% |
| Deferred charges and accrued income | 490/1 | €76 | €3,580 | +€3,505 | +4,633% |
| Total equity and liabilities | 10/49 | €817,564 | €1,711,675 | +€894,110 | +109% |
| Equity | 10/15 | €237,933 | €471,857 | +€233,924 | +98.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €212,933 | €446,857 | +€233,924 | +110% |
| Distributable reserves | 133 | €212,933 | €446,857 | +€233,924 | +110% |
| Amounts payable | 17/49 | €579,632 | €1,239,818 | +€660,187 | +114% |
| Amounts payable after more than one year | 17 | €515,096 | - | -€515,096 | |
| Financial debts | 170/4 | €515,096 | - | -€515,096 | |
| Amounts payable within one year | 42/48 | €60,876 | €1,239,486 | +€1.2m | +1,936% |
| Current portion of amounts payable after more than one year | 42 | €38,496 | - | -€38,496 | |
| Trade debts | 44 | €3,419 | €8,397 | +€4,978 | +146% |
| Suppliers | 440/4 | €3,419 | €8,397 | +€4,978 | +146% |
| Taxes, remuneration and social security | 45 | €10,222 | €4,370 | -€5,852 | -57.2% |
| Taxes | 450/3 | €10,222 | €4,370 | -€5,852 | -57.2% |
| Other amounts payable | 47/48 | €8,740 | €1,226,720 | +€1.2m | +13,936% |
| Accrued charges and deferred income | 492/3 | €3,659 | €332 | -€3,327 | -90.9% |
| Non-recurring operating income | 76A | - | €138,576 | +€138,576 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,973 | €29,025 | -€7,948 | -21.5% |
| Other operating charges | 640/8 | €3,696 | €3,703 | +€7 | +0.2% |
| Gross operating margin | 9900 | €233,158 | €355,985 | +€122,826 | +52.7% |
| Operating profit (loss) | 9901 | €192,490 | €323,257 | +€130,767 | +67.9% |
| Financial income | 75/76B | - | €1,481 | +€1,481 | |
| Recurring financial income | 75 | - | €1,481 | +€1,481 | |
| Financial charges | 65/66B | €14,807 | €23,033 | +€8,226 | +55.6% |
| Recurring financial charges | 65 | €14,807 | €23,033 | +€8,226 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €177,683 | €301,705 | +€124,022 | +69.8% |
| Income taxes | 67/77 | €45,000 | €67,781 | +€22,781 | +50.6% |
| Profit (loss) for the period | 9904 | €132,683 | €233,924 | +€101,241 | +76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €132,683 | €233,924 | +€101,241 | +76.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.