A&B COJO CONSTRUCT: 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.
A&B COJO CONSTRUCT
Largest movements
- Receivables within one year +€49,810
up €49,810 (+19.0%), from €262,138 to €311,948
of which Other amounts receivable: +€91,124
- Profit (loss) carried forward +€30,475
up €30,475 (+15.9%), from €191,375 to €221,850
- Trade debts +€14,681
up €14,681 (+721.7%), from €2,034 to €16,715
- Tax, wage and social debts +€4,203
up €4,203 (+6.3%), from €67,185 to €71,388
of which Taxes: +€10,203
- Gross operating margin -€206,205
down €206,205 (-84.6%), from €243,658 to €37,452
- Taxes -€50,982
down €50,982 (-83.3%), from €61,185 to €10,203
- Financial income +€2,622
up €2,622 (+153.2%), from €1,711 to €4,333
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,594 | €311,954 | +€49,359 | +18.8% |
| Current assets | 29/58 | €262,594 | €311,954 | +€49,359 | +18.8% |
| Amounts receivable within one year | 40/41 | €262,138 | €311,948 | +€49,810 | +19.0% |
| Trade receivables | 40 | €225,311 | €183,998 | -€41,314 | -18.3% |
| Other amounts receivable | 41 | €36,826 | €127,950 | +€91,124 | +247.4% |
| Cash at bank and in hand | 54/58 | €457 | €5 | -€451 | -98.8% |
| Total equity and liabilities | 10/49 | €262,594 | €311,954 | +€49,359 | +18.8% |
| Equity | 10/15 | €193,375 | €223,850 | +€30,475 | +15.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €191,375 | €221,850 | +€30,475 | +15.9% |
| Amounts payable | 17/49 | €69,219 | €88,103 | +€18,884 | +27.3% |
| Amounts payable within one year | 42/48 | €69,219 | €88,103 | +€18,884 | +27.3% |
| Trade debts | 44 | €2,034 | €16,715 | +€14,681 | +721.7% |
| Suppliers | 440/4 | €2,034 | €16,715 | +€14,681 | +721.7% |
| Taxes, remuneration and social security | 45 | €67,185 | €71,388 | +€4,203 | +6.3% |
| Taxes | 450/3 | €61,185 | €71,388 | +€10,203 | +16.7% |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Gross operating margin | 9900 | €243,658 | €37,452 | -€206,205 | -84.6% |
| Operating profit (loss) | 9901 | €243,658 | €37,452 | -€206,205 | -84.6% |
| Financial income | 75/76B | €1,711 | €4,333 | +€2,622 | +153.2% |
| Recurring financial income | 75 | €1,711 | €4,333 | +€2,622 | +153.2% |
| Financial charges | 65/66B | €808 | €1,107 | +€299 | +37.1% |
| Recurring financial charges | 65 | €808 | €1,107 | +€299 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €244,561 | €40,678 | -€203,883 | -83.4% |
| Income taxes | 67/77 | €61,185 | €10,203 | -€50,982 | -83.3% |
| Profit (loss) for the period | 9904 | €183,376 | €30,475 | -€152,901 | -83.4% |
| Profit (loss) for the period to be appropriated | 9905 | €183,376 | €30,475 | -€152,901 | -83.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.