JOMA COIFF: what changed
JOMA COIFF
Largest movements
- Receivables within one year +€21,582
up €21,582 (+1,902%), from €1,135 to €22,717
of which Trade receivables: +€18,232
- Cash -€2,584
down €2,584 (-12.1%), from €21,374 to €18,790
mainly Net result for the year (-€25,598) and Receivables within one year (-€21,582)
- Intangible fixed assets -€2,000
down €2,000 (-10.9%), from €18,333 to €16,333
- Trade debts +€30,381
up €30,381 (+241%), from €12,621 to €43,002
- Profit (loss) carried forward -€25,598
down €25,598 (-88.5%), from -€28,911 to -€54,509
- Other debts +€17,303
up €17,303 (+3,754%), from €461 to €17,763
- Debts after one year -€9,943
down €9,943 (-30.9%), from €32,133 to €22,190
- Tax, wage and social debts +€4,094
up €4,094 (+25.7%), from €15,915 to €20,010
of which Remuneration and social security: +€4,694
- Gross operating margin +€17,903
up €17,903 (+19.1%), from €93,727 to €111,630
- Staff costs +€15,636
up €15,636 (+13.9%), from €112,832 to €128,468
- Financial charges -€4,017
down €4,017 (-57.9%), from €6,942 to €2,926
- Other operating charges +€2,699
up €2,699 (+335%), from €805 to €3,504
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,230 | €60,899 | +€16,668 | +37.7% |
| Formation expenses | 20 | €1,258 | €928 | -€330 | -26.2% |
| Fixed assets | 21/28 | €18,333 | €16,333 | -€2,000 | -10.9% |
| Intangible fixed assets | 21 | €18,333 | €16,333 | -€2,000 | -10.9% |
| Current assets | 29/58 | €24,639 | €43,637 | +€18,998 | +77.1% |
| Stocks and contracts in progress | 3 | €2,130 | €2,130 | = | 0.0% |
| Stocks | 30/36 | €2,130 | €2,130 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,135 | €22,717 | +€21,582 | +1,902% |
| Trade receivables | 40 | €1,135 | €19,367 | +€18,232 | +1,607% |
| Other amounts receivable | 41 | - | €3,350 | +€3,350 | |
| Cash at bank and in hand | 54/58 | €21,374 | €18,790 | -€2,584 | -12.1% |
| Total equity and liabilities | 10/49 | €44,230 | €60,899 | +€16,668 | +37.7% |
| Equity | 10/15 | -€26,411 | -€52,009 | -€25,598 | -96.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,911 | -€54,509 | -€25,598 | -88.5% |
| Amounts payable | 17/49 | €70,642 | €112,908 | +€42,266 | +59.8% |
| Amounts payable after more than one year | 17 | €32,133 | €22,190 | -€9,943 | -30.9% |
| Financial debts | 170/4 | €32,133 | €22,190 | -€9,943 | -30.9% |
| Amounts payable within one year | 42/48 | €38,508 | €90,718 | +€52,210 | +136% |
| Current portion of amounts payable after more than one year | 42 | €9,511 | €9,943 | +€432 | +4.5% |
| Trade debts | 44 | €12,621 | €43,002 | +€30,381 | +241% |
| Suppliers | 440/4 | €12,621 | €43,002 | +€30,381 | +241% |
| Taxes, remuneration and social security | 45 | €15,915 | €20,010 | +€4,094 | +25.7% |
| Taxes | 450/3 | €7,309 | €6,709 | -€600 | -8.2% |
| Remuneration and social security | 454/9 | €8,607 | €13,301 | +€4,694 | +54.5% |
| Other amounts payable | 47/48 | €461 | €17,763 | +€17,303 | +3,754% |
| Remuneration, social security and pensions | 62 | €112,832 | €128,468 | +€15,636 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,058 | €2,330 | +€272 | +13.2% |
| Other operating charges | 640/8 | €805 | €3,504 | +€2,699 | +335% |
| Gross operating margin | 9900 | €93,727 | €111,630 | +€17,903 | +19.1% |
| Operating profit (loss) | 9901 | -€21,969 | -€22,673 | -€704 | -3.2% |
| Financial charges | 65/66B | €6,942 | €2,926 | -€4,017 | -57.9% |
| Recurring financial charges | 65 | €6,942 | €2,926 | -€4,017 | -57.9% |
| Profit (loss) for the period before taxes | 9903 | -€28,911 | -€25,598 | +€3,313 | +11.5% |
| Profit (loss) for the period | 9904 | -€28,911 | -€25,598 | +€3,313 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,911 | -€25,598 | +€3,313 | +11.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.