COLMAN JOCHEM: 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.
COLMAN JOCHEM
Largest movements
- Tangible fixed assets +€420,361
up €420,361 (+23.4%), from €1.8m to €2.2m
of which Land and buildings: +€654,743
- Receivables after one year +€173,825
new in 2025: €173,825
- Cash -€62,939
down €62,939 (-57.7%), from €109,008 to €46,070
mainly Investment in fixed assets (net) (-€761,315) and Receivables after one year (-€173,825)
- Receivables within one year -€40,161
down €40,161 (-12.2%), from €329,236 to €289,075
of which Other amounts receivable: -€40,621
- Debts after one year +€353,278
up €353,278 (+33.7%), from €1.0m to €1.4m
- Other debts +€76,745
new in 2025: €76,745
- Trade debts +€51,122
up €51,122 (+25.3%), from €201,907 to €253,028
- Other operating charges -€79,356
down €79,356 (-78.0%), from €101,786 to €22,430
- Depreciation +€57,970
up €57,970 (+20.5%), from €282,984 to €340,954
- Gross operating margin +€14,684
up €14,684 (+1.7%), from €859,250 to €873,934
- Staff costs +€12,655
up €12,655 (+3.4%), from €376,183 to €388,838
- Taxes +€11,854
up €11,854 (+2,393%), from €495 to €12,349
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 | €2,282,163 | €2,795,049 | +€512,886 | +22.5% |
| Fixed assets | 21/28 | €1,798,616 | €2,218,977 | +€420,361 | +23.4% |
| Tangible fixed assets | 22/27 | €1,795,111 | €2,215,472 | +€420,361 | +23.4% |
| Land and buildings | 22 | €684,172 | €1,338,915 | +€654,743 | +95.7% |
| Plant, machinery and equipment | 23 | €80,801 | €67,197 | -€13,603 | -16.8% |
| Furniture and vehicles | 24 | €52,647 | €54,722 | +€2,074 | +3.9% |
| Leasing and similar rights | 25 | €819,056 | €601,908 | -€217,148 | -26.5% |
| Other tangible fixed assets | 26 | €158,435 | €152,730 | -€5,705 | -3.6% |
| Financial fixed assets | 28 | €3,505 | €3,505 | = | 0.0% |
| Current assets | 29/58 | €483,547 | €576,071 | +€92,525 | +19.1% |
| Amounts receivable after more than one year | 29 | - | €173,825 | +€173,825 | |
| Other amounts receivable | 291 | - | €173,825 | +€173,825 | |
| Amounts receivable within one year | 40/41 | €329,236 | €289,075 | -€40,161 | -12.2% |
| Trade receivables | 40 | €268,376 | €268,836 | +€460 | +0.2% |
| Other amounts receivable | 41 | €60,861 | €20,239 | -€40,621 | -66.7% |
| Current investments | 50/53 | €23,809 | €41,809 | +€18,000 | +75.6% |
| Cash at bank and in hand | 54/58 | €109,008 | €46,070 | -€62,939 | -57.7% |
| Deferred charges and accrued income | 490/1 | €21,493 | €25,292 | +€3,800 | +17.7% |
| Total equity and liabilities | 10/49 | €2,282,163 | €2,795,049 | +€512,886 | +22.5% |
| Equity | 10/15 | €513,464 | €526,770 | +€13,306 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €494,864 | €508,170 | +€13,306 | +2.7% |
| Distributable reserves | 133 | €494,864 | €508,170 | +€13,306 | +2.7% |
| Amounts payable | 17/49 | €1,768,699 | €2,268,279 | +€499,579 | +28.2% |
| Amounts payable after more than one year | 17 | €1,049,438 | €1,402,716 | +€353,278 | +33.7% |
| Financial debts | 170/4 | €1,049,438 | €1,402,716 | +€353,278 | +33.7% |
| Amounts payable within one year | 42/48 | €715,332 | €862,094 | +€146,762 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €308,049 | €315,277 | +€7,228 | +2.3% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €201,907 | €253,028 | +€51,122 | +25.3% |
| Suppliers | 440/4 | €201,907 | €253,028 | +€51,122 | +25.3% |
| Taxes, remuneration and social security | 45 | €5,376 | €17,044 | +€11,668 | +217% |
| Taxes | 450/3 | €3,612 | €13,544 | +€9,933 | +275% |
| Remuneration and social security | 454/9 | €1,764 | €3,500 | +€1,736 | +98.4% |
| Other amounts payable | 47/48 | - | €76,745 | +€76,745 | |
| Accrued charges and deferred income | 492/3 | €3,930 | €3,469 | -€461 | -11.7% |
| Remuneration, social security and pensions | 62 | €376,183 | €388,838 | +€12,655 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282,984 | €340,954 | +€57,970 | +20.5% |
| Other operating charges | 640/8 | €101,786 | €22,430 | -€79,356 | -78.0% |
| Non-recurring operating charges | 66A | - | €2,664 | +€2,664 | |
| Gross operating margin | 9900 | €859,250 | €873,934 | +€14,684 | +1.7% |
| Operating profit (loss) | 9901 | €98,298 | €119,048 | +€20,751 | +21.1% |
| Financial income | 75/76B | €909 | - | -€909 | |
| Recurring financial income | 75 | €909 | - | -€909 | |
| Financial charges | 65/66B | €93,758 | €93,393 | -€365 | -0.4% |
| Recurring financial charges | 65 | €93,758 | €93,393 | -€365 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €5,449 | €25,655 | +€20,206 | +371% |
| Income taxes | 67/77 | €495 | €12,349 | +€11,854 | +2,393% |
| Profit (loss) for the period | 9904 | €4,954 | €13,306 | +€8,353 | +169% |
| Profit (loss) for the period to be appropriated | 9905 | €4,954 | €13,306 | +€8,353 | +169% |
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 19 October 2026 via checked.be.