CJC CONSTRUCT: 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.
CJC CONSTRUCT
Largest movements
- Stocks and contracts +€35,400
new in 2025: €35,400
of which Contracts in progress: +€18,000
- Receivables within one year +€22,877
up €22,877 (+78.8%), from €29,047 to €51,924
of which Other amounts receivable: +€16,017
- Deferred charges and accrued income +€7,556
new in 2025: €7,556
- Cash -€5,083
down €5,083 (-57.1%), from €8,897 to €3,814
mainly Stocks and contracts (-€35,400) and Net result for the year (-€28,875)
- Trade debts +€92,718
up €92,718 (+1820.4%), from €5,093 to €97,811
- Profit (loss) carried forward -€28,875
down €28,875 (-94.2%), from €30,650 to €1,775
- Tax, wage and social debts -€3,264
down €3,264 (-45.0%), from €7,248 to €3,984
of which Taxes: -€3,770
- Turnover -€625,715
no longer reported in 2025 (was €625,715)
- Purchases and services -€584,174
no longer reported in 2025 (was €584,174)
- Gross operating margin -€29,124
down €29,124 (-70.1%), from €41,541 to €12,417
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 | €49,191 | €110,288 | +€61,098 | +124.2% |
| Fixed assets | 21/28 | €11,247 | €11,594 | +€347 | +3.1% |
| Tangible fixed assets | 22/27 | €4,617 | €4,964 | +€347 | +7.5% |
| Plant, machinery and equipment | 23 | €3,532 | €4,389 | +€857 | +24.3% |
| Furniture and vehicles | 24 | €1,085 | €576 | -€509 | -46.9% |
| Financial fixed assets | 28 | €6,630 | €6,630 | = | 0.0% |
| Current assets | 29/58 | €37,944 | €98,694 | +€60,750 | +160.1% |
| Stocks and contracts in progress | 3 | - | €35,400 | +€35,400 | |
| Stocks | 30/36 | - | €17,400 | +€17,400 | |
| Contracts in progress | 37 | - | €18,000 | +€18,000 | |
| Amounts receivable within one year | 40/41 | €29,047 | €51,924 | +€22,877 | +78.8% |
| Trade receivables | 40 | €25,429 | €32,289 | +€6,860 | +27.0% |
| Other amounts receivable | 41 | €3,618 | €19,635 | +€16,017 | +442.7% |
| Cash at bank and in hand | 54/58 | €8,897 | €3,814 | -€5,083 | -57.1% |
| Deferred charges and accrued income | 490/1 | - | €7,556 | +€7,556 | |
| Total equity and liabilities | 10/49 | €49,191 | €110,288 | +€61,098 | +124.2% |
| Equity | 10/15 | €36,850 | €7,975 | -€28,875 | -78.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,650 | €1,775 | -€28,875 | -94.2% |
| Amounts payable | 17/49 | €12,341 | €102,314 | +€89,973 | +729.1% |
| Amounts payable within one year | 42/48 | €12,341 | €102,314 | +€89,973 | +729.1% |
| Trade debts | 44 | €5,093 | €97,811 | +€92,718 | +1820.4% |
| Suppliers | 440/4 | €5,093 | €97,811 | +€92,718 | +1820.4% |
| Taxes, remuneration and social security | 45 | €7,248 | €3,984 | -€3,264 | -45.0% |
| Taxes | 450/3 | €6,077 | €2,306 | -€3,770 | -62.0% |
| Remuneration and social security | 454/9 | €1,171 | €1,677 | +€506 | +43.2% |
| Other amounts payable | 47/48 | - | €519 | +€519 | |
| Turnover | 70 | €625,715 | - | -€625,715 | |
| Goods, raw materials, services and sundry goods | 60/61 | €584,174 | - | -€584,174 | |
| Remuneration, social security and pensions | 62 | €29,184 | €32,666 | +€3,482 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,275 | €3,223 | +€948 | +41.7% |
| Other operating charges | 640/8 | €2,160 | €1,488 | -€672 | -31.1% |
| Gross operating margin | 9900 | €41,541 | €12,417 | -€29,124 | -70.1% |
| Operating profit (loss) | 9901 | €7,922 | -€24,960 | -€32,881 | |
| Financial income | 75/76B | €185 | €0 | -€185 | -100.0% |
| Recurring financial income | 75 | €185 | €0 | -€185 | -100.0% |
| Financial charges | 65/66B | €4,293 | €3,571 | -€723 | -16.8% |
| Recurring financial charges | 65 | €4,293 | €3,571 | -€723 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €3,813 | -€28,530 | -€32,344 | |
| Income taxes | 67/77 | €2,153 | €345 | -€1,809 | -84.0% |
| Profit (loss) for the period | 9904 | €1,660 | -€28,875 | -€30,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,660 | -€28,875 | -€30,535 |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.