CJJM: 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.
What changed
CJJM
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,859
2024 · -€824-€8,035
Equity
-€148,318
2024 · -€139,459-€8,859
Cash
-
2024 · €338-€338
Balance sheet total
€937,908
2024 · €920,620+€17,288
Largest movements
Assets
- Receivables within one year +€35,729
up €35,729 (+158.1%), from €22,596 to €58,325
- Tangible fixed assets -€18,368
down €18,368 (-2.0%), from €897,687 to €879,318
Equity and liabilities
- Short-term financial debts +€16,091
up €16,091 (+32.5%), from €49,514 to €65,605
Income statement
- Gross operating margin -€9,039
down €9,039 (-23.9%), from €37,887 to €28,848
- Other operating charges -€1,735
down €1,735 (-24.5%), from €7,088 to €5,353
- Financial charges +€732
up €732 (+5.5%), from €13,255 to €13,987
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.
Result 2024
-€824
Gross operating margin
-€9,039
Depreciation
-€0
Other operating charges
+€1,735
Financial income
+€1
Financial charges
-€732
Result 2025
-€8,859
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.
From operations
-€16,310
Investment
€0
Financing
+€15,972
Cash 2024
€338
From operations (derived)
-€16,310
Net result for the year
-€8,859
Depreciation
+€18,368
Receivables within one year
-€35,729
Deferred charges and accrued income
-€265
Trade debts
+€3,833
Tax, wage and social debts
+€6,302
Other debts
+€40
Financing
+€15,972
Debts after one year
-€6,373
Current portion of long-term debt
+€6,254
Short-term financial debts
+€16,091
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €920,620 | €937,908 | +€17,288 | +1.9% |
| Fixed assets | 21/28 | €897,687 | €879,318 | -€18,368 | -2.0% |
| Tangible fixed assets | 22/27 | €897,687 | €879,318 | -€18,368 | -2.0% |
| Land and buildings | 22 | €897,687 | €879,318 | -€18,368 | -2.0% |
| Current assets | 29/58 | €22,934 | €58,590 | +€35,656 | +155.5% |
| Amounts receivable within one year | 40/41 | €22,596 | €58,325 | +€35,729 | +158.1% |
| Trade receivables | 40 | €22,596 | €58,325 | +€35,729 | +158.1% |
| Cash at bank and in hand | 54/58 | €338 | - | -€338 | |
| Deferred charges and accrued income | 490/1 | - | €265 | +€265 | |
| Total equity and liabilities | 10/49 | €920,620 | €937,908 | +€17,288 | +1.9% |
| Equity | 10/15 | -€139,459 | -€148,318 | -€8,859 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,489 | €1,489 | = | 0.0% |
| Non-distributable reserves | 130/1 | €74 | - | -€74 | |
| Reserves not available under the articles | 1311 | €74 | - | -€74 | |
| Distributable reserves | 133 | €1,414 | €1,489 | +€74 | +5.3% |
| Profit (loss) carried forward | 14 | -€153,348 | -€162,207 | -€8,859 | -5.8% |
| Amounts payable | 17/49 | €1,060,080 | €1,086,227 | +€26,147 | +2.5% |
| Amounts payable after more than one year | 17 | €215,807 | €209,433 | -€6,373 | -3.0% |
| Financial debts | 170/4 | €215,807 | €209,433 | -€6,373 | -3.0% |
| Amounts payable within one year | 42/48 | €844,273 | €876,793 | +€32,520 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,254 | +€6,254 | |
| Financial debts | 43 | €49,514 | €65,605 | +€16,091 | +32.5% |
| Credit institutions | 430/8 | €49,514 | €65,605 | +€16,091 | +32.5% |
| Trade debts | 44 | €1,880 | €5,713 | +€3,833 | +203.8% |
| Suppliers | 440/4 | €1,880 | €5,713 | +€3,833 | +203.8% |
| Taxes, remuneration and social security | 45 | €7,525 | €13,827 | +€6,302 | +83.8% |
| Taxes | 450/3 | €7,525 | €13,827 | +€6,302 | +83.8% |
| Other amounts payable | 47/48 | €785,355 | €785,395 | +€40 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,368 | €18,368 | +€0 | 0.0% |
| Other operating charges | 640/8 | €7,088 | €5,353 | -€1,735 | -24.5% |
| Gross operating margin | 9900 | €37,887 | €28,848 | -€9,039 | -23.9% |
| Operating profit (loss) | 9901 | €12,431 | €5,127 | -€7,304 | -58.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +172.1% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +172.1% |
| Financial charges | 65/66B | €13,255 | €13,987 | +€732 | +5.5% |
| Recurring financial charges | 65 | €13,255 | €13,987 | +€732 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€824 | -€8,859 | -€8,035 | -975.2% |
| Profit (loss) for the period | 9904 | -€824 | -€8,859 | -€8,035 | -975.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€824 | -€8,859 | -€8,035 | -975.2% |
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 9 October 2026 via checked.be.