CJB HOLDING: 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.
CJB HOLDING
Largest movements
- Current investments +€400,000
up €400,000 (+396%), from €101,000 to €501,000
- Cash -€385,766
down €385,766 (-57.6%), from €669,867 to €284,100
mainly Current investments (-€400,000) and Accrued charges and deferred income (-€7,136)
- Tangible fixed assets -€17,245
down €17,245 (-72.3%), from €23,859 to €6,613
of which Furniture and vehicles: -€16,703
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€154,661
down €154,661 (-87.5%), from €176,765 to €22,104
- Taxes -€49,470
down €49,470 (-90.3%), from €54,776 to €5,306
- Depreciation +€5,483
up €5,483 (+46.6%), from €11,762 to €17,245
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 | €798,662 | €799,899 | +€1,237 | +0.2% |
| Fixed assets | 21/28 | €23,859 | €6,613 | -€17,245 | -72.3% |
| Tangible fixed assets | 22/27 | €23,859 | €6,613 | -€17,245 | -72.3% |
| Plant, machinery and equipment | 23 | €542 | €0 | -€542 | -100% |
| Furniture and vehicles | 24 | €23,316 | €6,613 | -€16,703 | -71.6% |
| Current assets | 29/58 | €774,804 | €793,285 | +€18,482 | +2.4% |
| Amounts receivable within one year | 40/41 | €2,968 | €7,177 | +€4,210 | +142% |
| Trade receivables | 40 | €2,229 | €6,590 | +€4,362 | +196% |
| Other amounts receivable | 41 | €739 | €587 | -€152 | -20.6% |
| Current investments | 50/53 | €101,000 | €501,000 | +€400,000 | +396% |
| Cash at bank and in hand | 54/58 | €669,867 | €284,100 | -€385,766 | -57.6% |
| Deferred charges and accrued income | 490/1 | €969 | €1,008 | +€38 | +3.9% |
| Total equity and liabilities | 10/49 | €798,662 | €799,899 | +€1,237 | +0.2% |
| Equity | 10/15 | €768,243 | €765,009 | -€3,234 | -0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €749,693 | €746,459 | -€3,234 | -0.4% |
| Tax-exempt reserves | 132 | €370 | €370 | = | 0.0% |
| Distributable reserves | 133 | €749,323 | €746,089 | -€3,234 | -0.4% |
| Amounts payable | 17/49 | €30,419 | €34,890 | +€4,470 | +14.7% |
| Amounts payable within one year | 42/48 | €22,864 | €34,471 | +€11,606 | +50.8% |
| Trade debts | 44 | €1,391 | €7,662 | +€6,270 | +451% |
| Suppliers | 440/4 | €1,391 | €7,662 | +€6,270 | +451% |
| Taxes, remuneration and social security | 45 | €18,903 | €22,426 | +€3,523 | +18.6% |
| Taxes | 450/3 | €18,903 | €22,426 | +€3,523 | +18.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,571 | €4,383 | +€1,812 | +70.5% |
| Accrued charges and deferred income | 492/3 | €7,555 | €419 | -€7,136 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,762 | €17,245 | +€5,483 | +46.6% |
| Other operating charges | 640/8 | €2,722 | €2,808 | +€86 | +3.2% |
| Gross operating margin | 9900 | €176,765 | €22,104 | -€154,661 | -87.5% |
| Operating profit (loss) | 9901 | €162,281 | €2,051 | -€160,230 | -98.7% |
| Financial income | 75/76B | €6,881 | €5,696 | -€1,185 | -17.2% |
| Recurring financial income | 75 | €6,881 | €5,696 | -€1,185 | -17.2% |
| Financial charges | 65/66B | €7,018 | €5,675 | -€1,343 | -19.1% |
| Recurring financial charges | 65 | €7,018 | €5,675 | -€1,343 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €162,145 | €2,072 | -€160,073 | -98.7% |
| Income taxes | 67/77 | €54,776 | €5,306 | -€49,470 | -90.3% |
| Profit (loss) for the period | 9904 | €107,369 | -€3,234 | -€110,602 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,369 | -€3,234 | -€110,602 |
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 21 October 2026 via checked.be.