CoMiJo: 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.
CoMiJo
Largest movements
- Cash +€48,349
up €48,349 (+167%), from €28,869 to €77,218
mainly Net result for the year (+€48,555) and Tax, wage and social debts (+€5,137)
- Receivables within one year +€5,179
up €5,179 (+77.9%), from €6,648 to €11,827
of which Trade receivables: +€4,915
- Tangible fixed assets +€1,246
up €1,246 (+490%), from €254 to €1,500
of which Furniture and vehicles: +€1,393
- Deferred charges and accrued income +€1,146
new in 2025: €1,146
- Profit (loss) carried forward +€47,722
up €47,722 (+166%), from €28,773 to €76,495
- Tax, wage and social debts +€5,137
up €5,137 (+206%), from €2,500 to €7,637
- Trade debts +€2,082
up €2,082 (+4,799%), from €43 to €2,125
- Other debts +€1,053
up €1,053 (+93.0%), from €1,132 to €2,185
- Gross operating margin +€23,018
up €23,018 (+59.5%), from €38,654 to €61,672
- Taxes +€4,684
up €4,684 (+58.2%), from €8,044 to €12,728
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 | €35,772 | €91,692 | +€55,920 | +156% |
| Fixed assets | 21/28 | €254 | €1,500 | +€1,246 | +490% |
| Tangible fixed assets | 22/27 | €254 | €1,500 | +€1,246 | +490% |
| Plant, machinery and equipment | 23 | €254 | €107 | -€147 | -57.7% |
| Furniture and vehicles | 24 | - | €1,393 | +€1,393 | |
| Current assets | 29/58 | €35,518 | €90,191 | +€54,674 | +154% |
| Amounts receivable within one year | 40/41 | €6,648 | €11,827 | +€5,179 | +77.9% |
| Trade receivables | 40 | €5,685 | €10,600 | +€4,915 | +86.5% |
| Other amounts receivable | 41 | €964 | €1,228 | +€264 | +27.4% |
| Cash at bank and in hand | 54/58 | €28,869 | €77,218 | +€48,349 | +167% |
| Deferred charges and accrued income | 490/1 | - | €1,146 | +€1,146 | |
| Total equity and liabilities | 10/49 | €35,772 | €91,692 | +€55,920 | +156% |
| Equity | 10/15 | €31,773 | €79,495 | +€47,722 | +150% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,773 | €76,495 | +€47,722 | +166% |
| Amounts payable | 17/49 | €3,999 | €12,196 | +€8,198 | +205% |
| Amounts payable within one year | 42/48 | €3,675 | €11,947 | +€8,272 | +225% |
| Trade debts | 44 | €43 | €2,125 | +€2,082 | +4,799% |
| Suppliers | 440/4 | €43 | €2,125 | +€2,082 | +4,799% |
| Taxes, remuneration and social security | 45 | €2,500 | €7,637 | +€5,137 | +206% |
| Taxes | 450/3 | €2,500 | €7,637 | +€5,137 | +206% |
| Other amounts payable | 47/48 | €1,132 | €2,185 | +€1,053 | +93.0% |
| Accrued charges and deferred income | 492/3 | €323 | €249 | -€74 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €206 | +€20 | +11.0% |
| Other operating charges | 640/8 | €726 | €129 | -€597 | -82.2% |
| Gross operating margin | 9900 | €38,654 | €61,672 | +€23,018 | +59.5% |
| Operating profit (loss) | 9901 | €37,742 | €61,336 | +€23,594 | +62.5% |
| Financial income | 75/76B | €0 | €2 | +€2 | +16,000% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +16,000% |
| Financial charges | 65/66B | €66 | €55 | -€11 | -16.8% |
| Recurring financial charges | 65 | €66 | €55 | -€11 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €37,676 | €61,283 | +€23,607 | +62.7% |
| Income taxes | 67/77 | €8,044 | €12,728 | +€4,684 | +58.2% |
| Profit (loss) for the period | 9904 | €29,632 | €48,555 | +€18,923 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,632 | €48,555 | +€18,923 | +63.9% |
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 31 October 2026 via checked.be.