BJ COMAN: 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.
BJ COMAN
Largest movements
- Receivables within one year +€10,890
up €10,890 (+100%), from €10,890 to €21,780
- Cash -€9,001
down €9,001 (-22.4%), from €40,178 to €31,176
mainly Contributions, distributions and other (-€35,431) and Receivables within one year (-€10,890)
- Profit (loss) carried forward -€5,129
down €5,129 (-14.5%), from €35,431 to €30,302
- Tax, wage and social debts +€3,896
up €3,896 (+61.3%), from €6,359 to €10,255
- Trade debts +€2,674
up €2,674 (+131%), from €2,040 to €4,715
- Gross operating margin +€7,958
up €7,958 (+22.5%), from €35,311 to €43,269
- Taxes +€4,149
up €4,149 (+55.9%), from €7,415 to €11,564
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 | €64,291 | €65,732 | +€1,442 | +2.2% |
| Fixed assets | 21/28 | €10,832 | €10,261 | -€571 | -5.3% |
| Tangible fixed assets | 22/27 | €602 | €31 | -€571 | -94.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €602 | €31 | -€571 | -94.8% |
| Financial fixed assets | 28 | €10,230 | €10,230 | = | 0.0% |
| Current assets | 29/58 | €53,459 | €55,471 | +€2,012 | +3.8% |
| Amounts receivable within one year | 40/41 | €10,890 | €21,780 | +€10,890 | +100% |
| Trade receivables | 40 | €10,890 | €21,780 | +€10,890 | +100% |
| Cash at bank and in hand | 54/58 | €40,178 | €31,176 | -€9,001 | -22.4% |
| Deferred charges and accrued income | 490/1 | €2,391 | €2,515 | +€124 | +5.2% |
| Total equity and liabilities | 10/49 | €64,291 | €65,732 | +€1,442 | +2.2% |
| Equity | 10/15 | €55,891 | €50,762 | -€5,129 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,431 | €30,302 | -€5,129 | -14.5% |
| Amounts payable | 17/49 | €8,399 | €14,970 | +€6,571 | +78.2% |
| Amounts payable within one year | 42/48 | €8,399 | €14,970 | +€6,571 | +78.2% |
| Trade debts | 44 | €2,040 | €4,715 | +€2,674 | +131% |
| Suppliers | 440/4 | €2,040 | €4,715 | +€2,674 | +131% |
| Taxes, remuneration and social security | 45 | €6,359 | €10,255 | +€3,896 | +61.3% |
| Taxes | 450/3 | €6,359 | €10,255 | +€3,896 | +61.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €764 | €571 | -€193 | -25.2% |
| Other operating charges | 640/8 | €636 | €778 | +€142 | +22.2% |
| Gross operating margin | 9900 | €35,311 | €43,269 | +€7,958 | +22.5% |
| Operating profit (loss) | 9901 | €33,911 | €41,920 | +€8,009 | +23.6% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €33,857 | €41,866 | +€8,009 | +23.7% |
| Income taxes | 67/77 | €7,415 | €11,564 | +€4,149 | +55.9% |
| Profit (loss) for the period | 9904 | €26,442 | €30,302 | +€3,860 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,442 | €30,302 | +€3,860 | +14.6% |
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 15 October 2026 via checked.be.