COHEJOPI: 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.
COHEJOPI
Largest movements
- Cash +€4,166
up €4,166 (+27.3%), from €15,256 to €19,422
mainly Net result for the year (+€9,584) and Other debts (+€3,379)
- Receivables within one year -€342
down €342 (-69.4%), from €492 to €150
of which Other amounts receivable: -€430
- Other debts +€3,379
up €3,379 (+54.4%), from €6,206 to €9,584
- Accrued charges and deferred income +€840
up €840 (+171%), from €490 to €1,330
- Trade debts -€387
down €387 (-100%), from €387 to €0
- Gross operating margin +€4,487
up €4,487 (+54.0%), from €8,316 to €12,804
- Taxes +€1,084
up €1,084 (+51.4%), from €2,110 to €3,195
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 | €15,748 | €19,572 | +€3,824 | +24.3% |
| Current assets | 29/58 | €15,748 | €19,572 | +€3,824 | +24.3% |
| Amounts receivable within one year | 40/41 | €492 | €150 | -€342 | -69.4% |
| Trade receivables | 40 | €56 | €145 | +€89 | +158% |
| Other amounts receivable | 41 | €436 | €5 | -€430 | -98.7% |
| Cash at bank and in hand | 54/58 | €15,256 | €19,422 | +€4,166 | +27.3% |
| Total equity and liabilities | 10/49 | €15,748 | €19,572 | +€3,824 | +24.3% |
| Equity | 10/15 | €8,061 | €8,060 | -€1 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €0 | -€1 | -100% |
| Amounts payable | 17/49 | €7,687 | €11,512 | +€3,825 | +49.8% |
| Amounts payable within one year | 42/48 | €7,197 | €10,182 | +€2,985 | +41.5% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Taxes, remuneration and social security | 45 | €604 | €598 | -€6 | -1.0% |
| Taxes | 450/3 | €604 | €598 | -€6 | -1.0% |
| Other amounts payable | 47/48 | €6,206 | €9,584 | +€3,379 | +54.4% |
| Accrued charges and deferred income | 492/3 | €490 | €1,330 | +€840 | +171% |
| Gross operating margin | 9900 | €8,316 | €12,804 | +€4,487 | +54.0% |
| Operating profit (loss) | 9901 | €8,316 | €12,804 | +€4,487 | +54.0% |
| Financial charges | 65/66B | - | €26 | +€26 | |
| Recurring financial charges | 65 | - | €26 | +€26 | |
| Profit (loss) for the period before taxes | 9903 | €8,316 | €12,778 | +€4,462 | +53.7% |
| Income taxes | 67/77 | €2,110 | €3,195 | +€1,084 | +51.4% |
| Profit (loss) for the period | 9904 | €6,206 | €9,584 | +€3,377 | +54.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,206 | €9,584 | +€3,377 | +54.4% |
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 23 October 2026 via checked.be.