CJP gastro: 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 gastro
Largest movements
- Cash +€48,522
up €48,522 (+405%), from €11,981 to €60,503
mainly Net result for the year (+€83,933) and Depreciation (+€38,733)
- Intangible fixed assets -€38,400
down €38,400 (-20.3%), from €188,800 to €150,400
- Deferred charges and accrued income +€37,104
up €37,104 (+126%), from €29,515 to €66,619
- Reserves +€80,000
up €80,000 (+196%), from €40,733 to €120,733
of which Distributable reserves: +€80,000
- Short-term financial debts -€44,000
down €44,000 (-29.1%), from €151,145 to €107,145
- Tax, wage and social debts +€16,797
up €16,797 (+185%), from €9,086 to €25,883
- Profit (loss) carried forward +€3,933
up €3,933 (+2,916%), from €135 to €4,067
- Debts after one year -€3,894
down €3,894 (-85.6%), from €4,548 to €654
- Gross operating margin +€73,988
up €73,988 (+77.0%), from €96,086 to €170,074
- Taxes +€32,232
up €32,232 (+337%), from €9,564 to €41,797
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 | €230,296 | €279,188 | +€48,893 | +21.2% |
| Fixed assets | 21/28 | €188,800 | €152,066 | -€36,734 | -19.5% |
| Intangible fixed assets | 21 | €188,800 | €150,400 | -€38,400 | -20.3% |
| Tangible fixed assets | 22/27 | - | €1,666 | +€1,666 | |
| Plant, machinery and equipment | 23 | - | €1,666 | +€1,666 | |
| Current assets | 29/58 | €41,496 | €127,122 | +€85,626 | +206% |
| Cash at bank and in hand | 54/58 | €11,981 | €60,503 | +€48,522 | +405% |
| Deferred charges and accrued income | 490/1 | €29,515 | €66,619 | +€37,104 | +126% |
| Total equity and liabilities | 10/49 | €230,296 | €279,188 | +€48,893 | +21.2% |
| Equity | 10/15 | €47,067 | €131,000 | +€83,933 | +178% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,733 | €120,733 | +€80,000 | +196% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,873 | €118,873 | +€80,000 | +206% |
| Profit (loss) carried forward | 14 | €135 | €4,067 | +€3,933 | +2,916% |
| Amounts payable | 17/49 | €183,228 | €148,188 | -€35,040 | -19.1% |
| Amounts payable after more than one year | 17 | €4,548 | €654 | -€3,894 | -85.6% |
| Financial debts | 170/4 | €4,548 | €654 | -€3,894 | -85.6% |
| Amounts payable within one year | 42/48 | €178,681 | €147,534 | -€31,146 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €3,843 | €3,894 | +€50 | +1.3% |
| Financial debts | 43 | €151,145 | €107,145 | -€44,000 | -29.1% |
| Credit institutions | 430/8 | €151,145 | €107,145 | -€44,000 | -29.1% |
| Trade debts | 44 | €1,533 | €1,395 | -€138 | -9.0% |
| Suppliers | 440/4 | €1,533 | €1,395 | -€138 | -9.0% |
| Taxes, remuneration and social security | 45 | €9,086 | €25,883 | +€16,797 | +185% |
| Taxes | 450/3 | €9,086 | €25,883 | +€16,797 | +185% |
| Other amounts payable | 47/48 | €13,073 | €9,218 | -€3,855 | -29.5% |
| Remuneration, social security and pensions | 62 | €215 | - | -€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,400 | €38,733 | +€333 | +0.9% |
| Other operating charges | 640/8 | €632 | €400 | -€233 | -36.8% |
| Gross operating margin | 9900 | €96,086 | €170,074 | +€73,988 | +77.0% |
| Operating profit (loss) | 9901 | €56,839 | €130,942 | +€74,102 | +130% |
| Financial charges | 65/66B | €5,638 | €5,212 | -€426 | -7.6% |
| Recurring financial charges | 65 | €5,638 | €5,212 | -€426 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €51,201 | €125,729 | +€74,528 | +146% |
| Income taxes | 67/77 | €9,564 | €41,797 | +€32,232 | +337% |
| Profit (loss) for the period | 9904 | €41,637 | €83,933 | +€42,296 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €41,637 | €83,933 | +€42,296 | +102% |
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 23 October 2026 via checked.be.