CJP & Co: 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.
CJP & Co
Largest movements
- Tangible fixed assets -€10,284
down €10,284 (-27.5%), from €37,414 to €27,129
of which Furniture and vehicles: -€7,965
- Cash +€5,659
up €5,659 (+16.9%), from €33,525 to €39,185
mainly Depreciation (+€10,284) and Other debts (+€4,764)
- Reserves -€9,368
down €9,368 (-17.1%), from €54,674 to €45,306
of which Distributable reserves: -€9,368
- Other debts +€4,764
up €4,764 (+4.3%), from €111,020 to €115,784
- Profit (loss) carried forward -€3,197
new in 2025: -€3,197
- Financial charges +€8,641
up €8,641 (+74745.5%), from €12 to €8,652
- Gross operating margin -€6,674
down €6,674 (-43.7%), from €15,288 to €8,614
- Depreciation -€4,028
down €4,028 (-28.1%), from €14,312 to €10,284
- Other operating charges +€1,240
up €1,240 (+60.2%), from €2,060 to €3,300
- Taxes -€455
down €455 (-76.8%), from €593 to €138
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 | €225,871 | €221,340 | -€4,531 | -2.0% |
| Fixed assets | 21/28 | €37,549 | €27,264 | -€10,284 | -27.4% |
| Tangible fixed assets | 22/27 | €37,414 | €27,129 | -€10,284 | -27.5% |
| Land and buildings | 22 | €14,437 | €12,774 | -€1,663 | -11.5% |
| Plant, machinery and equipment | 23 | €5,777 | €5,121 | -€656 | -11.4% |
| Furniture and vehicles | 24 | €17,200 | €9,235 | -€7,965 | -46.3% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €188,322 | €194,075 | +€5,753 | +3.1% |
| Amounts receivable within one year | 40/41 | €3,545 | €3,522 | -€23 | -0.6% |
| Trade receivables | 40 | €3,382 | - | -€3,382 | |
| Other amounts receivable | 41 | €163 | €3,522 | +€3,360 | +2063.7% |
| Current investments | 50/53 | €147,784 | €148,604 | +€820 | +0.6% |
| Cash at bank and in hand | 54/58 | €33,525 | €39,185 | +€5,659 | +16.9% |
| Deferred charges and accrued income | 490/1 | €3,467 | €2,764 | -€704 | -20.3% |
| Total equity and liabilities | 10/49 | €225,871 | €221,340 | -€4,531 | -2.0% |
| Equity | 10/15 | €73,224 | €60,658 | -€12,565 | -17.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €54,674 | €45,306 | -€9,368 | -17.1% |
| Non-distributable reserves | 130/1 | €3,174 | €3,174 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,174 | €3,174 | = | 0.0% |
| Distributable reserves | 133 | €51,500 | €42,132 | -€9,368 | -18.2% |
| Profit (loss) carried forward | 14 | - | -€3,197 | -€3,197 | |
| Amounts payable | 17/49 | €152,647 | €160,681 | +€8,034 | +5.3% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,647 | €120,681 | +€8,034 | +7.1% |
| Trade debts | 44 | €1,008 | €2,313 | +€1,304 | +129.4% |
| Suppliers | 440/4 | €1,008 | €2,313 | +€1,304 | +129.4% |
| Taxes, remuneration and social security | 45 | €619 | €2,585 | +€1,966 | +317.6% |
| Taxes | 450/3 | €619 | €2,585 | +€1,966 | +317.6% |
| Other amounts payable | 47/48 | €111,020 | €115,784 | +€4,764 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,312 | €10,284 | -€4,028 | -28.1% |
| Other operating charges | 640/8 | €2,060 | €3,300 | +€1,240 | +60.2% |
| Gross operating margin | 9900 | €15,288 | €8,614 | -€6,674 | -43.7% |
| Operating profit (loss) | 9901 | -€1,084 | -€4,971 | -€3,886 | -358.4% |
| Financial income | 75/76B | €795 | €1,195 | +€400 | +50.3% |
| Recurring financial income | 75 | €795 | €1,195 | +€400 | +50.3% |
| Financial charges | 65/66B | €12 | €8,652 | +€8,641 | +74745.5% |
| Recurring financial charges | 65 | €12 | €8,652 | +€8,641 | +74745.5% |
| Profit (loss) for the period before taxes | 9903 | -€300 | -€12,427 | -€12,127 | -4037.6% |
| Income taxes | 67/77 | €593 | €138 | -€455 | -76.8% |
| Profit (loss) for the period | 9904 | -€893 | -€12,565 | -€11,672 | -1306.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€893 | -€12,565 | -€11,672 | -1306.3% |
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 12 October 2026 via checked.be.