JO COLEMONT: what changed
JO COLEMONT
Largest movements
- Tangible fixed assets +€248,870
up €248,870 (+351%), from €70,908 to €319,777
of which Land and buildings: +€249,250
- Receivables within one year +€16,620
up €16,620 (+16.5%), from €100,428 to €117,048
of which Other amounts receivable: +€23,435
- Debts after one year +€262,697
new in 2025: €262,697
- Reserves +€8,354
up €8,354 (+14.7%), from €56,650 to €65,004
- Tax, wage and social debts -€6,885
down €6,885 (-40.0%), from €17,200 to €10,315
of which Remuneration and social security: -€3,630
- Gross operating margin -€13,188
down €13,188 (-26.7%), from €49,315 to €36,127
- Financial charges +€5,409
up €5,409 (+593%), from €913 to €6,321
- Taxes -€4,073
down €4,073 (-47.7%), from €8,532 to €4,459
- Other operating charges -€793
down €793 (-38.6%), from €2,055 to €1,262
- Financial income +€645
up €645 (+52.5%), from €1,229 to €1,874
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,096 | €441,171 | +€268,075 | +155% |
| Fixed assets | 21/28 | €70,908 | €319,777 | +€248,870 | +351% |
| Tangible fixed assets | 22/27 | €70,908 | €319,777 | +€248,870 | +351% |
| Land and buildings | 22 | €63,000 | €312,250 | +€249,250 | +396% |
| Plant, machinery and equipment | 23 | €6,077 | €6,575 | +€498 | +8.2% |
| Furniture and vehicles | 24 | €1,831 | €952 | -€879 | -48.0% |
| Current assets | 29/58 | €102,188 | €121,393 | +€19,205 | +18.8% |
| Amounts receivable within one year | 40/41 | €100,428 | €117,048 | +€16,620 | +16.5% |
| Trade receivables | 40 | €73,415 | €66,600 | -€6,815 | -9.3% |
| Other amounts receivable | 41 | €27,013 | €50,448 | +€23,435 | +86.8% |
| Cash at bank and in hand | 54/58 | €1,151 | €3,658 | +€2,507 | +218% |
| Deferred charges and accrued income | 490/1 | €609 | €687 | +€79 | +12.9% |
| Total equity and liabilities | 10/49 | €173,096 | €441,171 | +€268,075 | +155% |
| Equity | 10/15 | €69,050 | €77,404 | +€8,354 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €56,650 | €65,004 | +€8,354 | +14.7% |
| Distributable reserves | 133 | €56,650 | €65,004 | +€8,354 | +14.7% |
| Amounts payable | 17/49 | €104,045 | €363,767 | +€259,722 | +250% |
| Amounts payable after more than one year | 17 | - | €262,697 | +€262,697 | |
| Financial debts | 170/4 | - | €262,697 | +€262,697 | |
| Amounts payable within one year | 42/48 | €103,095 | €100,120 | -€2,975 | -2.9% |
| Trade debts | 44 | €7,204 | €10,333 | +€3,129 | +43.4% |
| Suppliers | 440/4 | €7,204 | €10,333 | +€3,129 | +43.4% |
| Taxes, remuneration and social security | 45 | €17,200 | €10,315 | -€6,885 | -40.0% |
| Taxes | 450/3 | €13,570 | €10,315 | -€3,255 | -24.0% |
| Remuneration and social security | 454/9 | €3,630 | - | -€3,630 | |
| Other amounts payable | 47/48 | €78,691 | €79,472 | +€780 | +1.0% |
| Accrued charges and deferred income | 492/3 | €950 | €950 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,237 | €17,605 | +€368 | +2.1% |
| Other operating charges | 640/8 | €2,055 | €1,262 | -€793 | -38.6% |
| Gross operating margin | 9900 | €49,315 | €36,127 | -€13,188 | -26.7% |
| Operating profit (loss) | 9901 | €30,023 | €17,259 | -€12,763 | -42.5% |
| Financial income | 75/76B | €1,229 | €1,874 | +€645 | +52.5% |
| Recurring financial income | 75 | €1,229 | €1,874 | +€645 | +52.5% |
| Financial charges | 65/66B | €913 | €6,321 | +€5,409 | +593% |
| Recurring financial charges | 65 | €913 | €6,321 | +€5,409 | +593% |
| Profit (loss) for the period before taxes | 9903 | €30,339 | €12,812 | -€17,527 | -57.8% |
| Income taxes | 67/77 | €8,532 | €4,459 | -€4,073 | -47.7% |
| Profit (loss) for the period | 9904 | €21,807 | €8,354 | -€13,453 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,807 | €8,354 | -€13,453 | -61.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.