COJUMAX: 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.
COJUMAX
Largest movements
- Receivables within one year +€12,259
up €12,259 (+521%), from €2,351 to €14,611
of which Trade receivables: +€11,597
- Cash +€5,924
up €5,924 (+632%), from €938 to €6,862
mainly Tax, wage and social debts (+€9,675) and Net result for the year (+€8,320)
- Tangible fixed assets +€2,921
up €2,921 (+111%), from €2,638 to €5,559
of which Plant, machinery and equipment: +€3,501
- Deferred charges and accrued income +€709
new in 2025: €709
- Tax, wage and social debts +€9,675
up €9,675 (+3,844%), from €252 to €9,926
of which Taxes: +€5,676
- Profit (loss) carried forward +€8,320
up €8,320 (+766%), from €1,086 to €9,406
- Other debts +€2,530
new in 2025: €2,530
- Trade debts +€1,221
up €1,221 (+76.8%), from €1,589 to €2,810
- Gross operating margin +€10,451
up €10,451 (+701%), from €1,490 to €11,941
- Purchases and services -€5,902
no longer reported in 2025 (was €5,902)
- Taxes +€2,054
up €2,054 (+816%), from €252 to €2,305
- Depreciation +€1,186
up €1,186 (+1,291%), from €92 to €1,278
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 | €5,927 | €27,740 | +€21,813 | +368% |
| Fixed assets | 21/28 | €2,638 | €5,559 | +€2,921 | +111% |
| Tangible fixed assets | 22/27 | €2,638 | €5,559 | +€2,921 | +111% |
| Plant, machinery and equipment | 23 | €949 | €4,450 | +€3,501 | +369% |
| Furniture and vehicles | 24 | €1,689 | €1,109 | -€580 | -34.3% |
| Current assets | 29/58 | €3,289 | €22,181 | +€18,892 | +574% |
| Amounts receivable within one year | 40/41 | €2,351 | €14,611 | +€12,259 | +521% |
| Trade receivables | 40 | €1,818 | €13,415 | +€11,597 | +638% |
| Other amounts receivable | 41 | €533 | €1,195 | +€662 | +124% |
| Cash at bank and in hand | 54/58 | €938 | €6,862 | +€5,924 | +632% |
| Deferred charges and accrued income | 490/1 | - | €709 | +€709 | |
| Total equity and liabilities | 10/49 | €5,927 | €27,740 | +€21,813 | +368% |
| Equity | 10/15 | €4,086 | €12,406 | +€8,320 | +204% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,086 | €9,406 | +€8,320 | +766% |
| Amounts payable | 17/49 | €1,841 | €15,334 | +€13,493 | +733% |
| Amounts payable within one year | 42/48 | €1,841 | €15,267 | +€13,426 | +729% |
| Trade debts | 44 | €1,589 | €2,810 | +€1,221 | +76.8% |
| Suppliers | 440/4 | €1,589 | €2,810 | +€1,221 | +76.8% |
| Taxes, remuneration and social security | 45 | €252 | €9,926 | +€9,675 | +3,844% |
| Taxes | 450/3 | €252 | €5,927 | +€5,676 | +2,255% |
| Remuneration and social security | 454/9 | - | €3,999 | +€3,999 | |
| Other amounts payable | 47/48 | - | €2,530 | +€2,530 | |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,902 | - | -€5,902 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €1,278 | +€1,186 | +1,291% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €1,490 | €11,941 | +€10,451 | +701% |
| Operating profit (loss) | 9901 | €1,348 | €10,663 | +€9,315 | +691% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €11 | €39 | +€28 | +259% |
| Recurring financial charges | 65 | €11 | €39 | +€28 | +259% |
| Profit (loss) for the period before taxes | 9903 | €1,337 | €10,626 | +€9,288 | +694% |
| Income taxes | 67/77 | €252 | €2,305 | +€2,054 | +816% |
| Profit (loss) for the period | 9904 | €1,086 | €8,320 | +€7,235 | +666% |
| Profit (loss) for the period to be appropriated | 9905 | €1,086 | €8,320 | +€7,235 | +666% |
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 17 October 2026 via checked.be.