COJU: 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.
COJU
Largest movements
- Current investments +€35,000
up €35,000 (+50.0%), from €70,000 to €105,000
- Cash +€7,775
up €7,775 (+50.5%), from €15,383 to €23,159
mainly Net result for the year (+€39,722) and Receivables within one year (+€6,553)
- Receivables within one year -€6,553
down €6,553 (-21.0%), from €31,237 to €24,684
- Tangible fixed assets +€2,807
up €2,807 (+162.2%), from €1,731 to €4,538
of which Furniture and vehicles: +€3,345
- Profit (loss) carried forward +€39,722
up €39,722 (+47.2%), from €84,218 to €123,940
- Other debts +€3,665
up €3,665 (+187.3%), from €1,957 to €5,622
- Tax, wage and social debts -€3,259
down €3,259 (-12.9%), from €25,255 to €21,996
- Taxes +€3,703
up €3,703 (+33.4%), from €11,074 to €14,777
- Gross operating margin +€3,177
up €3,177 (+5.9%), from €53,560 to €56,737
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 | €118,799 | €158,042 | +€39,243 | +33.0% |
| Fixed assets | 21/28 | €1,815 | €4,823 | +€3,007 | +165.7% |
| Tangible fixed assets | 22/27 | €1,731 | €4,538 | +€2,807 | +162.2% |
| Furniture and vehicles | 24 | €237 | €3,582 | +€3,345 | +1410.5% |
| Other tangible fixed assets | 26 | €1,494 | €956 | -€538 | -36.0% |
| Financial fixed assets | 28 | €84 | €284 | +€200 | +237.4% |
| Current assets | 29/58 | €116,984 | €153,220 | +€36,236 | +31.0% |
| Amounts receivable within one year | 40/41 | €31,237 | €24,684 | -€6,553 | -21.0% |
| Trade receivables | 40 | €31,237 | €24,684 | -€6,553 | -21.0% |
| Current investments | 50/53 | €70,000 | €105,000 | +€35,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €15,383 | €23,159 | +€7,775 | +50.5% |
| Deferred charges and accrued income | 490/1 | €364 | €377 | +€13 | +3.5% |
| Total equity and liabilities | 10/49 | €118,799 | €158,042 | +€39,243 | +33.0% |
| Equity | 10/15 | €89,218 | €128,940 | +€39,722 | +44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,218 | €123,940 | +€39,722 | +47.2% |
| Amounts payable | 17/49 | €29,581 | €29,102 | -€479 | -1.6% |
| Amounts payable within one year | 42/48 | €28,549 | €29,102 | +€553 | +1.9% |
| Trade debts | 44 | €1,337 | €1,484 | +€147 | +11.0% |
| Suppliers | 440/4 | €1,337 | €1,484 | +€147 | +11.0% |
| Taxes, remuneration and social security | 45 | €25,255 | €21,996 | -€3,259 | -12.9% |
| Taxes | 450/3 | €25,255 | €21,996 | -€3,259 | -12.9% |
| Other amounts payable | 47/48 | €1,957 | €5,622 | +€3,665 | +187.3% |
| Accrued charges and deferred income | 492/3 | €1,032 | - | -€1,032 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €911 | +€80 | +9.7% |
| Other operating charges | 640/8 | €428 | €693 | +€266 | +62.1% |
| Gross operating margin | 9900 | €53,560 | €56,737 | +€3,177 | +5.9% |
| Operating profit (loss) | 9901 | €52,302 | €55,133 | +€2,831 | +5.4% |
| Financial income | 75/76B | €185 | €50 | -€135 | -73.1% |
| Recurring financial income | 75 | €185 | €50 | -€135 | -73.1% |
| Financial charges | 65/66B | €521 | €683 | +€162 | +31.0% |
| Recurring financial charges | 65 | €521 | €683 | +€162 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €51,966 | €54,499 | +€2,533 | +4.9% |
| Income taxes | 67/77 | €11,074 | €14,777 | +€3,703 | +33.4% |
| Profit (loss) for the period | 9904 | €40,892 | €39,722 | -€1,170 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,892 | €39,722 | -€1,170 | -2.9% |
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 4 October 2026 via checked.be.