CJOASSIN: 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.
CJOASSIN
Largest movements
- Tangible fixed assets -€13,974
down €13,974 (-3.9%), from €356,359 to €342,385
of which Plant, machinery and equipment: -€17,125
- Receivables within one year +€12,118
up €12,118 (+1,917%), from €632 to €12,750
- Profit (loss) carried forward +€37,855
up €37,855 (+37.5%), from -€100,814 to -€62,958
- Debts after one year -€12,120
down €12,120 (-9.8%), from €124,116 to €111,996
- Other debts -€8,156
down €8,156 (-8.2%), from €99,364 to €91,208
- Reserves -€6,810
down €6,810 (-7.5%), from €91,348 to €84,538
- Trade debts -€5,594
down €5,594 (-80.7%), from €6,933 to €1,339
- Gross operating margin +€29,758
up €29,758 (+73.8%), from €40,332 to €70,090
- Financial charges -€866
down €866 (-16.3%), from €5,320 to €4,454
of which Non-recurring financial charges: -€458
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 | €357,735 | €358,782 | +€1,047 | +0.3% |
| Fixed assets | 21/28 | €356,359 | €342,385 | -€13,974 | -3.9% |
| Tangible fixed assets | 22/27 | €356,359 | €342,385 | -€13,974 | -3.9% |
| Land and buildings | 22 | €171,375 | €165,765 | -€5,610 | -3.3% |
| Plant, machinery and equipment | 23 | €151,490 | €134,365 | -€17,125 | -11.3% |
| Furniture and vehicles | 24 | €15,886 | €24,655 | +€8,769 | +55.2% |
| Other tangible fixed assets | 26 | €17,608 | €17,600 | -€8 | 0.0% |
| Current assets | 29/58 | €1,376 | €16,397 | +€15,021 | +1,092% |
| Amounts receivable within one year | 40/41 | €632 | €12,750 | +€12,118 | +1,917% |
| Other amounts receivable | 41 | €632 | €12,750 | +€12,118 | +1,917% |
| Cash at bank and in hand | 54/58 | €576 | €2,756 | +€2,181 | +379% |
| Deferred charges and accrued income | 490/1 | €168 | €891 | +€723 | +430% |
| Total equity and liabilities | 10/49 | €357,735 | €358,782 | +€1,047 | +0.3% |
| Equity | 10/15 | €90,535 | €121,580 | +€31,045 | +34.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €91,348 | €84,538 | -€6,810 | -7.5% |
| Tax-exempt reserves | 132 | €91,348 | €84,538 | -€6,810 | -7.5% |
| Profit (loss) carried forward | 14 | -€100,814 | -€62,958 | +€37,855 | +37.5% |
| Provisions and deferred taxes | 16 | €19,168 | €16,648 | -€2,520 | -13.1% |
| Deferred taxes | 168 | €19,168 | €16,648 | -€2,520 | -13.1% |
| Amounts payable | 17/49 | €248,032 | €220,554 | -€27,478 | -11.1% |
| Amounts payable after more than one year | 17 | €124,116 | €111,996 | -€12,120 | -9.8% |
| Financial debts | 170/4 | €124,116 | €111,996 | -€12,120 | -9.8% |
| Amounts payable within one year | 42/48 | €123,916 | €108,558 | -€15,358 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €12,010 | €12,120 | +€110 | +0.9% |
| Trade debts | 44 | €6,933 | €1,339 | -€5,594 | -80.7% |
| Suppliers | 440/4 | €6,933 | €1,339 | -€5,594 | -80.7% |
| Taxes, remuneration and social security | 45 | €5,610 | €3,891 | -€1,719 | -30.6% |
| Taxes | 450/3 | €5,610 | €3,891 | -€1,719 | -30.6% |
| Other amounts payable | 47/48 | €99,364 | €91,208 | -€8,156 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,389 | €34,333 | -€56 | -0.2% |
| Other operating charges | 640/8 | €2,422 | €2,560 | +€138 | +5.7% |
| Gross operating margin | 9900 | €40,332 | €70,090 | +€29,758 | +73.8% |
| Operating profit (loss) | 9901 | €3,522 | €33,197 | +€29,675 | +843% |
| Financial income | 75/76B | €73 | €33 | -€40 | -55.3% |
| Recurring financial income | 75 | €73 | €33 | -€40 | -55.3% |
| Financial charges | 65/66B | €5,320 | €4,454 | -€866 | -16.3% |
| Recurring financial charges | 65 | €4,748 | €4,340 | -€408 | -8.6% |
| Non-recurring financial charges | 66B | €571 | €113 | -€458 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,725 | €28,776 | +€30,501 | |
| Transfer from deferred taxes | 780 | €2,663 | €2,520 | -€143 | -5.4% |
| Income taxes | 67/77 | €231 | €251 | +€20 | +8.5% |
| Profit (loss) for the period | 9904 | €707 | €31,045 | +€30,338 | +4,290% |
| Transfer from tax-exempt reserves | 789 | €7,088 | €6,810 | -€278 | -3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,795 | €37,855 | +€30,060 | +386% |
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 31 October 2026 via checked.be.