C&J EATS: 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.
C&J EATS
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-11.4%), from €65,604 to €58,104
- Receivables within one year -€4,194
down €4,194 (-13.2%), from €31,881 to €27,687
of which Trade receivables: -€3,445
- Cash -€3,402
no longer reported in 2025 (was €3,402)
mainly Trade debts (-€11,490) and Debts after one year (-€10,367)
- Tangible fixed assets -€1,207
down €1,207 (-27.1%), from €4,447 to €3,240
of which Furniture and vehicles: -€778
- Trade debts -€11,490
down €11,490 (-35.8%), from €32,058 to €20,568
- Debts after one year -€10,367
down €10,367 (-14.8%), from €70,161 to €59,794
of which Financial debts: -€10,367
- Short-term financial debts +€4,126
new in 2025: €4,126
- Profit (loss) carried forward +€2,983
up €2,983 (+15.8%), from -€18,829 to -€15,846
- Tax, wage and social debts -€1,835
down €1,835 (-40.4%), from €4,547 to €2,712
of which Remuneration and social security: -€951
- Staff costs -€44,654
down €44,654 (-78.5%), from €56,874 to €12,220
- Gross operating margin -€28,770
down €28,770 (-50.5%), from €56,918 to €28,148
- Financial charges -€2,924
down €2,924 (-52.0%), from €5,620 to €2,696
- Depreciation -€2,276
down €2,276 (-20.7%), from €10,983 to €8,707
- Other operating charges -€728
down €728 (-32.1%), from €2,270 to €1,542
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 | €105,616 | €89,313 | -€16,303 | -15.4% |
| Fixed assets | 21/28 | €70,333 | €61,626 | -€8,707 | -12.4% |
| Intangible fixed assets | 21 | €65,604 | €58,104 | -€7,500 | -11.4% |
| Tangible fixed assets | 22/27 | €4,447 | €3,240 | -€1,207 | -27.1% |
| Plant, machinery and equipment | 23 | €1,584 | €1,155 | -€429 | -27.1% |
| Furniture and vehicles | 24 | €2,863 | €2,085 | -€778 | -27.2% |
| Financial fixed assets | 28 | €282 | €282 | = | 0.0% |
| Current assets | 29/58 | €35,283 | €27,687 | -€7,596 | -21.5% |
| Amounts receivable within one year | 40/41 | €31,881 | €27,687 | -€4,194 | -13.2% |
| Trade receivables | 40 | €30,208 | €26,763 | -€3,445 | -11.4% |
| Other amounts receivable | 41 | €1,673 | €924 | -€749 | -44.8% |
| Cash at bank and in hand | 54/58 | €3,402 | - | -€3,402 | |
| Total equity and liabilities | 10/49 | €105,616 | €89,313 | -€16,303 | -15.4% |
| Equity | 10/15 | -€13,829 | -€10,846 | +€2,983 | +21.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,829 | -€15,846 | +€2,983 | +15.8% |
| Amounts payable | 17/49 | €119,445 | €100,159 | -€19,286 | -16.1% |
| Amounts payable after more than one year | 17 | €70,161 | €59,794 | -€10,367 | -14.8% |
| Financial debts | 170/4 | €55,161 | €44,794 | -€10,367 | -18.8% |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,284 | €40,365 | -€8,919 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | €10,065 | €10,345 | +€280 | +2.8% |
| Financial debts | 43 | - | €4,126 | +€4,126 | |
| Credit institutions | 430/8 | - | €4,126 | +€4,126 | |
| Trade debts | 44 | €32,058 | €20,568 | -€11,490 | -35.8% |
| Suppliers | 440/4 | €32,058 | €20,568 | -€11,490 | -35.8% |
| Taxes, remuneration and social security | 45 | €4,547 | €2,712 | -€1,835 | -40.4% |
| Taxes | 450/3 | €1,098 | €214 | -€884 | -80.5% |
| Remuneration and social security | 454/9 | €3,449 | €2,498 | -€951 | -27.6% |
| Other amounts payable | 47/48 | €2,614 | €2,614 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,874 | €12,220 | -€44,654 | -78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,983 | €8,707 | -€2,276 | -20.7% |
| Other operating charges | 640/8 | €2,270 | €1,542 | -€728 | -32.1% |
| Gross operating margin | 9900 | €56,918 | €28,148 | -€28,770 | -50.5% |
| Operating profit (loss) | 9901 | -€13,209 | €5,679 | +€18,888 | |
| Financial charges | 65/66B | €5,620 | €2,696 | -€2,924 | -52.0% |
| Recurring financial charges | 65 | €5,620 | €2,696 | -€2,924 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,829 | €2,983 | +€21,812 | |
| Profit (loss) for the period | 9904 | -€18,829 | €2,983 | +€21,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,829 | €2,983 | +€21,812 |
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 7 October 2026 via checked.be.