CPJME Immo: 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.
CPJME Immo
Largest movements
- Tangible fixed assets -€69,682
down €69,682 (-1.8%), from €3.9m to €3.9m
of which Land and buildings: -€101,114
- Cash -€45,994
down €45,994 (-45.2%), from €101,654 to €55,660
mainly Short-term financial debts (-€183,837) and Investment in fixed assets (net) (-€61,494)
- Short-term financial debts -€183,837
down €183,837 (-4.9%), from €3.8m to €3.6m
- Profit (loss) carried forward +€150,942
up €150,942 (+39.3%), from -€383,912 to -€232,970
- Contributions -€50,000
down €50,000 (-9.1%), from €550,000 to €500,000
- Staff costs +€10,042
up €10,042 (+50.7%), from €19,807 to €29,849
- Gross operating margin +€8,485
up €8,485 (+2.5%), from €334,387 to €342,872
- Depreciation +€7,555
up €7,555 (+6.5%), from €116,543 to €124,098
- Financial charges -€3,737
down €3,737 (-9.9%), from €37,719 to €33,982
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 | €4,108,179 | €4,050,648 | -€57,531 | -1.4% |
| Fixed assets | 21/28 | €3,956,602 | €3,893,998 | -€62,604 | -1.6% |
| Intangible fixed assets | 21 | €15,960 | €23,038 | +€7,078 | +44.3% |
| Tangible fixed assets | 22/27 | €3,940,642 | €3,870,960 | -€69,682 | -1.8% |
| Land and buildings | 22 | €3,821,837 | €3,720,723 | -€101,114 | -2.6% |
| Plant, machinery and equipment | 23 | €112,105 | €103,611 | -€8,493 | -7.6% |
| Furniture and vehicles | 24 | - | €2,225 | +€2,225 | |
| Other tangible fixed assets | 26 | €6,700 | €44,400 | +€37,700 | +563% |
| Current assets | 29/58 | €151,577 | €156,650 | +€5,074 | +3.3% |
| Amounts receivable within one year | 40/41 | €35,751 | €72,421 | +€36,670 | +103% |
| Trade receivables | 40 | €15,000 | €15,664 | +€664 | +4.4% |
| Other amounts receivable | 41 | €20,751 | €56,757 | +€36,005 | +174% |
| Cash at bank and in hand | 54/58 | €101,654 | €55,660 | -€45,994 | -45.2% |
| Deferred charges and accrued income | 490/1 | €14,172 | €28,570 | +€14,398 | +102% |
| Total equity and liabilities | 10/49 | €4,108,179 | €4,050,648 | -€57,531 | -1.4% |
| Equity | 10/15 | €166,088 | €267,030 | +€100,942 | +60.8% |
| Contributions | 10/11 | €550,000 | €500,000 | -€50,000 | -9.1% |
| Profit (loss) carried forward | 14 | -€383,912 | -€232,970 | +€150,942 | +39.3% |
| Amounts payable | 17/49 | €3,942,091 | €3,783,618 | -€158,473 | -4.0% |
| Amounts payable within one year | 42/48 | €3,911,761 | €3,752,670 | -€159,091 | -4.1% |
| Financial debts | 43 | €3,756,533 | €3,572,696 | -€183,837 | -4.9% |
| Credit institutions | 430/8 | €3,756,533 | €3,572,696 | -€183,837 | -4.9% |
| Trade debts | 44 | €15,751 | €37,579 | +€21,828 | +139% |
| Suppliers | 440/4 | €15,751 | €37,579 | +€21,828 | +139% |
| Taxes, remuneration and social security | 45 | €1,893 | €3,166 | +€1,273 | +67.2% |
| Taxes | 450/3 | - | €21 | +€21 | |
| Remuneration and social security | 454/9 | €1,893 | €3,144 | +€1,251 | +66.1% |
| Other amounts payable | 47/48 | €137,584 | €139,229 | +€1,645 | +1.2% |
| Accrued charges and deferred income | 492/3 | €30,330 | €30,948 | +€618 | +2.0% |
| Remuneration, social security and pensions | 62 | €19,807 | €29,849 | +€10,042 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,543 | €124,098 | +€7,555 | +6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,750 | -€1,750 | |
| Other operating charges | 640/8 | €6,554 | €6,756 | +€202 | +3.1% |
| Gross operating margin | 9900 | €334,387 | €342,872 | +€8,485 | +2.5% |
| Operating profit (loss) | 9901 | €191,483 | €183,919 | -€7,565 | -4.0% |
| Financial income | 75/76B | €330 | €1,005 | +€675 | +205% |
| Recurring financial income | 75 | €330 | €1,005 | +€675 | +205% |
| Financial charges | 65/66B | €37,719 | €33,982 | -€3,737 | -9.9% |
| Recurring financial charges | 65 | €37,719 | €33,982 | -€3,737 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €154,094 | €150,942 | -€3,152 | -2.0% |
| Profit (loss) for the period | 9904 | €154,094 | €150,942 | -€3,152 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €154,094 | €150,942 | -€3,152 | -2.0% |
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 17 October 2026 via checked.be.