COJECRY: 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.
COJECRY
Largest movements
- Cash +€11,537
up €11,537 (+152.8%), from €7,550 to €19,087
mainly Net result for the year (+€11,000) and Tax, wage and social debts (+€3,399)
- Profit (loss) carried forward +€11,000
up €11,000 (+7.1%), from -€155,641 to -€144,641
- Tax, wage and social debts +€3,399
new in 2025: €3,399
- Other debts -€1,968
down €1,968 (-5.8%), from €34,062 to €32,094
- Trade debts -€1,157
no longer reported in 2025 (was €1,157)
- Financial charges -€149,453
down €149,453 (-99.6%), from €150,040 to €587
of which Non-recurring financial charges: -€150,000
- Gross operating margin -€5,062
down €5,062 (-23.6%), from €21,470 to €16,409
- Taxes +€3,568
up €3,568 (+5159.5%), from €69 to €3,637
- Write-downs +€315
new in 2025: €315
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 | €23,177 | €34,452 | +€11,275 | +48.6% |
| Fixed assets | 21/28 | €1,006 | €904 | -€101 | -10.1% |
| Tangible fixed assets | 22/27 | €1,006 | €904 | -€101 | -10.1% |
| Other tangible fixed assets | 26 | €1,006 | €904 | -€101 | -10.1% |
| Current assets | 29/58 | €22,171 | €33,548 | +€11,377 | +51.3% |
| Amounts receivable within one year | 40/41 | €14,215 | €14,211 | -€5 | 0.0% |
| Trade receivables | 40 | €6,950 | €6,917 | -€33 | -0.5% |
| Other amounts receivable | 41 | €7,265 | €7,294 | +€29 | +0.4% |
| Cash at bank and in hand | 54/58 | €7,550 | €19,087 | +€11,537 | +152.8% |
| Deferred charges and accrued income | 490/1 | €406 | €250 | -€156 | -38.3% |
| Total equity and liabilities | 10/49 | €23,177 | €34,452 | +€11,275 | +48.6% |
| Equity | 10/15 | -€137,041 | -€126,041 | +€11,000 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€155,641 | -€144,641 | +€11,000 | +7.1% |
| Amounts payable | 17/49 | €160,218 | €160,493 | +€275 | +0.2% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €60,218 | €60,493 | +€275 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €1,157 | - | -€1,157 | |
| Suppliers | 440/4 | €1,157 | - | -€1,157 | |
| Taxes, remuneration and social security | 45 | - | €3,399 | +€3,399 | |
| Taxes | 450/3 | - | €3,399 | +€3,399 | |
| Other amounts payable | 47/48 | €34,062 | €32,094 | -€1,968 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8 | €101 | +€93 | +1162.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €315 | +€315 | |
| Other operating charges | 640/8 | €870 | €769 | -€101 | -11.6% |
| Gross operating margin | 9900 | €21,470 | €16,409 | -€5,062 | -23.6% |
| Operating profit (loss) | 9901 | €20,593 | €15,224 | -€5,369 | -26.1% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.8% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.8% |
| Financial charges | 65/66B | €150,040 | €587 | -€149,453 | -99.6% |
| Recurring financial charges | 65 | €40 | €587 | +€547 | +1377.7% |
| Non-recurring financial charges | 66B | €150,000 | - | -€150,000 | |
| Profit (loss) for the period before taxes | 9903 | -€129,443 | €14,637 | +€144,080 | |
| Income taxes | 67/77 | €69 | €3,637 | +€3,568 | +5159.5% |
| Profit (loss) for the period | 9904 | -€129,512 | €11,000 | +€140,512 | |
| Profit (loss) for the period to be appropriated | 9905 | -€129,512 | €11,000 | +€140,512 |
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 3 October 2026 via checked.be.