COREMANS JOHNNY: 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.
COREMANS JOHNNY
Largest movements
- Cash -€12,375
down €12,375 (-27.3%), from €45,337 to €32,962
mainly Debts after one year (-€8,946) and Receivables within one year (-€7,240)
- Tangible fixed assets -€11,107
down €11,107 (-55.3%), from €20,073 to €8,966
of which Furniture and vehicles: -€6,604
- Receivables within one year +€7,240
up €7,240 (+75.2%), from €9,623 to €16,863
of which Trade receivables: +€5,244
- Debts after one year -€8,946
down €8,946 (-76.2%), from €11,745 to €2,798
- Profit (loss) carried forward -€5,088
down €5,088 (-12.9%), from €39,297 to €34,209
- Current portion of long-term debt -€1,673
down €1,673 (-15.8%), from €10,619 to €8,946
- Other operating charges +€15,854
up €15,854 (+946.1%), from €1,676 to €17,529
- Gross operating margin -€11,209
down €11,209 (-29.5%), from €37,974 to €26,764
- Depreciation -€4,689
down €4,689 (-27.9%), from €16,803 to €12,114
- Taxes -€4,430
down €4,430 (-80.5%), from €5,500 to €1,070
- Financial charges -€689
down €689 (-37.5%), from €1,836 to €1,148
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 | €75,268 | €59,034 | -€16,235 | -21.6% |
| Fixed assets | 21/28 | €20,073 | €8,966 | -€11,107 | -55.3% |
| Tangible fixed assets | 22/27 | €20,073 | €8,966 | -€11,107 | -55.3% |
| Plant, machinery and equipment | 23 | €5,161 | €659 | -€4,503 | -87.2% |
| Furniture and vehicles | 24 | €14,912 | €8,308 | -€6,604 | -44.3% |
| Current assets | 29/58 | €55,195 | €50,068 | -€5,127 | -9.3% |
| Amounts receivable within one year | 40/41 | €9,623 | €16,863 | +€7,240 | +75.2% |
| Trade receivables | 40 | €4,528 | €9,772 | +€5,244 | +115.8% |
| Other amounts receivable | 41 | €5,095 | €7,091 | +€1,996 | +39.2% |
| Cash at bank and in hand | 54/58 | €45,337 | €32,962 | -€12,375 | -27.3% |
| Deferred charges and accrued income | 490/1 | €235 | €243 | +€8 | +3.3% |
| Total equity and liabilities | 10/49 | €75,268 | €59,034 | -€16,235 | -21.6% |
| Equity | 10/15 | €49,297 | €44,209 | -€5,088 | -10.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | - | -€10,000 | |
| Share premium | 1100/10 | €10,000 | - | -€10,000 | |
| Profit (loss) carried forward | 14 | €39,297 | €34,209 | -€5,088 | -12.9% |
| Amounts payable | 17/49 | €25,972 | €14,825 | -€11,147 | -42.9% |
| Amounts payable after more than one year | 17 | €11,745 | €2,798 | -€8,946 | -76.2% |
| Financial debts | 170/4 | €11,745 | €2,798 | -€8,946 | -76.2% |
| Amounts payable within one year | 42/48 | €14,227 | €12,027 | -€2,200 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €10,619 | €8,946 | -€1,673 | -15.8% |
| Trade debts | 44 | €2,321 | €1,977 | -€344 | -14.8% |
| Suppliers | 440/4 | €2,321 | €1,977 | -€344 | -14.8% |
| Taxes, remuneration and social security | 45 | €1,287 | €1,103 | -€183 | -14.2% |
| Taxes | 450/3 | €204 | €212 | +€8 | +4.1% |
| Remuneration and social security | 454/9 | €1,083 | €891 | -€192 | -17.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,803 | €12,114 | -€4,689 | -27.9% |
| Other operating charges | 640/8 | €1,676 | €17,529 | +€15,854 | +946.1% |
| Gross operating margin | 9900 | €37,974 | €26,764 | -€11,209 | -29.5% |
| Operating profit (loss) | 9901 | €19,495 | -€2,879 | -€22,374 | |
| Financial income | 75/76B | €53 | €8 | -€45 | -84.4% |
| Recurring financial income | 75 | €53 | €8 | -€45 | -84.4% |
| Financial charges | 65/66B | €1,836 | €1,148 | -€689 | -37.5% |
| Recurring financial charges | 65 | €1,836 | €1,148 | -€689 | -37.5% |
| Profit (loss) for the period before taxes | 9903 | €17,712 | -€4,018 | -€21,730 | |
| Income taxes | 67/77 | €5,500 | €1,070 | -€4,430 | -80.5% |
| Profit (loss) for the period | 9904 | €12,212 | -€5,088 | -€17,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,212 | -€5,088 | -€17,300 |
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 11 October 2026 via checked.be.