CJOY: 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.
CJOY
Largest movements
- Tangible fixed assets +€10,701
up €10,701 (+34.4%), from €31,080 to €41,781
of which Furniture and vehicles: +€11,290
- Cash -€4,164
down €4,164 (-30.5%), from €13,641 to €9,477
mainly Investment in fixed assets (net) (-€18,780) and Net result for the year (-€13,671)
- Profit (loss) carried forward -€13,671
down €13,671, from €5,806 to -€7,865
- Other debts +€10,436
up €10,436 (+58.4%), from €17,875 to €28,312
- Current portion of long-term debt +€4,155
up €4,155 (+113.4%), from €3,663 to €7,818
- Tax, wage and social debts +€2,959
up €2,959 (+616.8%), from €480 to €3,439
of which Remuneration and social security: +€2,000
- Debts after one year +€2,271
up €2,271 (+13.5%), from €16,851 to €19,122
- Turnover -€6,560
down €6,560 (-10.4%), from €63,035 to €56,475
- Gross operating margin -€1,771
down €1,771 (-15.6%), from €11,371 to €9,600
- Purchases and services -€1,137
down €1,137 (-2.1%), from €53,480 to €52,343
- Depreciation -€1,051
down €1,051 (-11.0%), from €9,581 to €8,530
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 | €52,906 | €59,057 | +€6,151 | +11.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €39,241 | €49,490 | +€10,250 | +26.1% |
| Intangible fixed assets | 21 | €8,161 | €7,709 | -€451 | -5.5% |
| Tangible fixed assets | 22/27 | €31,080 | €41,781 | +€10,701 | +34.4% |
| Land and buildings | 22 | €19,968 | €20,016 | +€48 | +0.2% |
| Plant, machinery and equipment | 23 | €2,493 | €1,856 | -€637 | -25.6% |
| Furniture and vehicles | 24 | €8,620 | €19,910 | +€11,290 | +131.0% |
| Current assets | 29/58 | €13,665 | €9,567 | -€4,098 | -30.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €13,641 | €9,477 | -€4,164 | -30.5% |
| Deferred charges and accrued income | 490/1 | €24 | €89 | +€66 | +275.7% |
| Total equity and liabilities | 10/49 | €52,906 | €59,057 | +€6,151 | +11.6% |
| Equity | 10/15 | €10,806 | -€2,865 | -€13,671 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,806 | -€7,865 | -€13,671 | |
| Amounts payable | 17/49 | €42,100 | €61,922 | +€19,822 | +47.1% |
| Amounts payable after more than one year | 17 | €16,851 | €19,122 | +€2,271 | +13.5% |
| Financial debts | 170/4 | €16,851 | €19,122 | +€2,271 | +13.5% |
| Amounts payable within one year | 42/48 | €25,248 | €42,799 | +€17,551 | +69.5% |
| Current portion of amounts payable after more than one year | 42 | €3,663 | €7,818 | +€4,155 | +113.4% |
| Trade debts | 44 | €3,230 | €3,231 | +€1 | 0.0% |
| Suppliers | 440/4 | €3,230 | €3,231 | +€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €480 | €3,439 | +€2,959 | +616.8% |
| Taxes | 450/3 | €480 | €1,439 | +€959 | +200.0% |
| Remuneration and social security | 454/9 | €0 | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €17,875 | €28,312 | +€10,436 | +58.4% |
| Turnover | 70 | €63,035 | €56,475 | -€6,560 | -10.4% |
| Non-recurring operating income | 76A | - | €3,389 | +€3,389 | |
| Goods, raw materials, services and sundry goods | 60/61 | €53,480 | €52,343 | -€1,137 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,581 | €8,530 | -€1,051 | -11.0% |
| Other operating charges | 640/8 | €325 | €280 | -€45 | -13.8% |
| Non-recurring operating charges | 66A | - | €13,470 | +€13,470 | |
| Gross operating margin | 9900 | €11,371 | €9,600 | -€1,771 | -15.6% |
| Operating profit (loss) | 9901 | €1,465 | -€12,680 | -€14,145 | |
| Financial charges | 65/66B | €976 | €842 | -€134 | -13.7% |
| Recurring financial charges | 65 | €976 | €842 | -€134 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €489 | -€13,522 | -€14,011 | |
| Income taxes | 67/77 | €480 | €149 | -€331 | -68.9% |
| Profit (loss) for the period | 9904 | €9 | -€13,671 | -€13,680 | |
| Profit (loss) for the period to be appropriated | 9905 | €9 | -€13,671 | -€13,680 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.