C.J. Coleman: 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.
C.J. Coleman
Largest movements
- Receivables within one year +€254,747
up €254,747 (+69.8%), from €365,192 to €619,939
- Cash +€20,175
up €20,175 (+4.4%), from €459,469 to €479,644
mainly Net result for the year (+€281,346) and Trade debts (+€208,014)
- Trade debts +€208,014
up €208,014 (+44.7%), from €465,678 to €673,692
- Other debts +€121,432
up €121,432 (+79.1%), from €153,568 to €275,000
- Tax, wage and social debts -€59,410
down €59,410 (-99.0%), from €59,991 to €581
- Gross operating margin +€142,730
up €142,730 (+56.3%), from €253,628 to €396,357
- Taxes +€39,824
up €39,824 (+65.1%), from €61,156 to €100,980
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 | €832,404 | €1,107,358 | +€274,955 | +33.0% |
| Fixed assets | 21/28 | €900 | €900 | = | 0.0% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €831,504 | €1,106,458 | +€274,955 | +33.1% |
| Amounts receivable within one year | 40/41 | €365,192 | €619,939 | +€254,747 | +69.8% |
| Trade receivables | 40 | €365,192 | €619,939 | +€254,747 | +69.8% |
| Cash at bank and in hand | 54/58 | €459,469 | €479,644 | +€20,175 | +4.4% |
| Deferred charges and accrued income | 490/1 | €6,843 | €6,875 | +€32 | +0.5% |
| Total equity and liabilities | 10/49 | €832,404 | €1,107,358 | +€274,955 | +33.0% |
| Equity | 10/15 | €133,570 | €139,915 | +€6,346 | +4.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,570 | €129,915 | +€6,346 | +5.1% |
| Amounts payable | 17/49 | €698,834 | €967,443 | +€268,609 | +38.4% |
| Amounts payable within one year | 42/48 | €679,237 | €949,273 | +€270,036 | +39.8% |
| Trade debts | 44 | €465,678 | €673,692 | +€208,014 | +44.7% |
| Suppliers | 440/4 | €465,678 | €673,692 | +€208,014 | +44.7% |
| Taxes, remuneration and social security | 45 | €59,991 | €581 | -€59,410 | -99.0% |
| Taxes | 450/3 | €59,991 | €581 | -€59,410 | -99.0% |
| Other amounts payable | 47/48 | €153,568 | €275,000 | +€121,432 | +79.1% |
| Accrued charges and deferred income | 492/3 | €19,596 | €18,169 | -€1,427 | -7.3% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €253,628 | €396,357 | +€142,730 | +56.3% |
| Operating profit (loss) | 9901 | €253,240 | €396,357 | +€143,117 | +56.5% |
| Financial charges | 65/66B | €13,275 | €14,031 | +€756 | +5.7% |
| Recurring financial charges | 65 | €13,275 | €14,031 | +€756 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €239,965 | €382,326 | +€142,361 | +59.3% |
| Income taxes | 67/77 | €61,156 | €100,980 | +€39,824 | +65.1% |
| Profit (loss) for the period | 9904 | €178,809 | €281,346 | +€102,537 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €178,809 | €281,346 | +€102,537 | +57.3% |
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 29 October 2026 via checked.be.