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JOMACA

Inactive
Private limited companyKBO/BCE: BE 0738.636.390

Inactive since 23-09-2026; last annual accounts for fiscal year 2025. Dissolved and wound up in a single deed on 15-09-2026; books and records kept by MARQUES CASTANHEIRA João (5 years).

Signals

1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · A punctual record breaks
This company filed 5 consecutive financial years on time. The year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 07-08-2026, 7 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 6 filings
Deviation from the deadline
2025
7 d late
2024
on the day
2023
28 d early
2022
33 d early
2021
39 d early
2020
5 d early
← before the deadline after the deadline →
tick = median of all Belgian filings

This company filed its last 6 accounts on average 16 days before the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.

Checked, nothing found (1)
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

History

Total assets rose from EUR 106,049 in 2020 to EUR 173,533 in 2025.1 In 2026 JOMACA was dissolved and its liquidation closed in a single deed.2

  1. 1National Bank, annual accounts 2020 and 2025
  2. 2Belgian State Gazette, 24-09-2026

Go further with this company

Investigating this company? Keep it with today's facts in a case file.

Financials · fiscal year 2025, micro schema

Equity
€11,745▼ 95.0%
2024 · €235,557
Total assets
€173,533▼ 30.6%
2024 · €249,878
Net result
€71,187▲ 10.9%
2024 · €64,166
Working capital
€11,023▼ 95.2%
2024 · €231,500
Trend over the years

Click a name to add, emphasise or remove a line.

Every figure with its change against the fiscal year before
favourable unfavourable
Line20212022202320242025
Operating result€72,374▼ 13.4%€49,182▼ 32.0%€64,829▲ 31.8%€81,584▲ 25.8%€90,042▲ 10.4%
Net result€57,590▼ 13.9%€38,200▼ 33.7%€50,800▲ 33.0%€64,166▲ 26.3%€71,187▲ 10.9%
Equity€129,510▲ 80.1%€167,709▲ 29.5%€171,391▲ 2.2%€235,557▲ 37.4%€11,745▼ 95.0%
Total assets€169,393▲ 59.7%€202,917▲ 19.8%€220,151▲ 8.5%€249,878▲ 13.5%€173,533▼ 30.6%
Debt€39,884▲ 16.9%€35,207▼ 11.7%€48,759▲ 38.5%€14,321▼ 70.6%€161,788▲ 1,030%
Working capital€122,902▲ 97.9%€162,516▲ 32.2%€168,964▲ 4.0%€231,500▲ 37.0%€11,023▼ 95.2%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
€0€25,000€50,000€75,000€100,000Operating result 2021: €72,374€72,374Net result 2021: €57,590€57,590Operating result 2022: €49,182€49,182Net result 2022: €38,200€38,200Operating result 2023: €64,829€64,829Net result 2023: €50,800€50,800Operating result 2024: €81,584€81,584Net result 2024: €64,166€64,166Operating result 2025: €90,042€90,042Net result 2025: €71,187€71,18720212022202320242025€0€25,000€50,000€75,000€100,000Operating result 2023: €64,829€64,800Net result 2023: €50,800€50,800Operating result 2024: €81,584€81,600Net result 2024: €64,166€64,200Operating result 2025: €90,042€90,000Net result 2025: €71,187€71,200202320242025
After the dip in 2022 the operating result has climbed three years in a row; 2025 is 10% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €173,533
Fixed assets €722 ▼ 82.2%
Current assets €172,811 ▼ 29.7%
Equity and liabilities €173,533
Equity €11,745 ▼ 95.0%
Debt €161,788 ▲ 1,030%
Debt's share of the balance-sheet total rises from 5.7% to 93.2%. Equity is lower and debt is higher.
Key figures and ratios
2025 value · change against 2024
EBITDA
€91,628▲
2024 · €83,016
Cash flow
€72,773▲
2024 · €65,598
Current ratio
1.07▼
2024 · 17.17
Debt to equity
13.78▲
2024 · 0.06
ROE
606.1%▲
2024 · 27.2%
ROA
41.0%▲
2024 · 25.7%
Interest coverage
211.34▲
2024 · 148.41
Debt ≤ 1 year
€161,788▲
2024 · €14,321
Income taxes
€18,422▲
2024 · €16,859
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
Filed annual accounts As filed with the NBB · 2025 against 2024 · 38 lines
Balance sheet Code20242025
Assets
Total assets20/58€249,878€173,533▼
Fixed assets21/28€4,058€722▼
Tangible fixed assets22/27€2,308€722▼
Plant, machinery and equipment23€1,457€722▼
Furniture and vehicles24€851-
Financial fixed assets28€1,750-
Current assets29/58€245,820€172,811▼
Amounts receivable within one year40/41€21,701€17,852▼
Trade receivables40€16,114€15,750▼
Other amounts receivable41€5,587€2,102▼
Cash at bank and in hand54/58€223,388€154,801▼
Deferred charges and accrued income490/1€731€158▼
Equity and liabilities
Total equity and liabilities10/49€249,878€173,533▼
Equity10/15€235,557€11,745▼
Contributions10/11€5,000€5,000=
Profit (loss) carried forward14€230,557€6,745▼
Amounts payable17/49€14,321€161,788▲
Amounts payable within one year42/48€14,321€161,788▲
Trade debts44€326€179▼
Suppliers440/4€326€179▼
Taxes, remuneration and social security45€13,592€10,480▼
Taxes450/3€10,422-
Remuneration and social security454/9€3,170€10,480▲
Other amounts payable47/48€403€151,129▲
Income statement Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€1,432€1,586▲
Other operating charges640/8€387€18▼
Gross operating margin9900€83,403€91,646▲
Operating profit (loss)9901€81,584€90,042▲
Financial charges65/66B€559€434▼
Recurring financial charges65€559€434▼
Profit (loss) for the period before taxes9903€81,025€89,609▲
Income taxes67/77€16,859€18,422▲
Profit (loss) for the period9904€64,166€71,187▲
Profit (loss) for the period to be appropriated9905€64,166€71,187▲
Appropriation of the result
Profit (loss) to be appropriated9906€230,557€301,745▲
Profit (loss) brought forward from the previous period14P€166,391€230,557▲
Profit to be distributed694/7-€295,000
Return on contributions (dividend)694-€295,000

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

Line20212022202320242025Change
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2,582€2,655€2,767€1,432€1,586▲ 10.8%
Other operating charges640/8-€348€384€387€18▼ 95.3%
Gross operating margin9900€74,956€52,184€67,981€83,403€91,646▲ 9.9%
Operating profit (loss)9901€72,374€49,182€64,829€81,584€90,042▲ 10.4%
Financial income75/76B-€3€0---
Recurring financial income75-€3€0---
Financial charges65/66B€281€717€618€559€434▼ 22.5%
Recurring financial charges65€281€717€618€559€434▼ 22.5%
Profit (loss) for the period before taxes9903€72,093€48,468€64,212€81,025€89,609▲ 10.6%
Income taxes67/77€14,503€10,269€13,412€16,859€18,422▲ 9.3%
Profit (loss) for the period9904€57,590€38,200€50,800€64,166€71,187▲ 10.9%
Profit (loss) for the period to be appropriated9905€57,590€38,200€50,800€64,166€71,187▲ 10.9%
Line20212022202320242025Change
Assets
Total assets20/58€169,393€202,917€220,151€249,878€173,533▼ 30.6%
Fixed assets21/28€6,736€5,193€2,427€4,058€722▼ 82.2%
Tangible fixed assets22/27€6,736€5,193€2,427€2,308€722▼ 68.7%
Plant, machinery and equipment23€3,162€2,527€669€1,457€722▼ 50.5%
Furniture and vehicles24€3,574€2,666€1,758€851--
Financial fixed assets28---€1,750--
Current assets29/58€162,658€197,723€217,724€245,820€172,811▼ 29.7%
Amounts receivable within one year40/41€32,177€24,070€13,232€21,701€17,852▼ 17.7%
Trade receivables40€29,680€22,800€12,800€16,114€15,750▼ 2.3%
Other amounts receivable41€2,498€1,270€432€5,587€2,102▼ 62.4%
Cash at bank and in hand54/58€129,731€172,939€202,995€223,388€154,801▼ 30.7%
Deferred charges and accrued income490/1€749€715€1,497€731€158▼ 78.3%
Equity and liabilities
Total equity and liabilities10/49€169,393€202,917€220,151€249,878€173,533▼ 30.6%
Equity10/15€129,510€167,709€171,391€235,557€11,745▼ 95.0%
Contributions10/11€5,000€5,000€5,000€5,000€5,000=
Profit (loss) carried forward14€124,510€162,709€166,391€230,557€6,745▼ 97.1%
Amounts payable17/49€39,884€35,207€48,759€14,321€161,788▲ 1,030%
Amounts payable within one year42/48€39,756€35,207€48,759€14,321€161,788▲ 1,030%
Trade debts44€70€626€1,407€326€179▼ 45.0%
Suppliers440/4€70€626€1,407€326€179▼ 45.0%
Taxes, remuneration and social security45€39,606€33,158€13,537€13,592€10,480▼ 22.9%
Taxes450/3€36,506€30,058€10,887€10,422--
Remuneration and social security454/9€3,100€3,100€2,650€3,170€10,480▲ 231%
Other amounts payable47/48€81€1,424€33,815€403€151,129▲ 37,444%
Accrued charges and deferred income492/3€127-----
Line20212022202320242025Change
Profit (loss) for the period9904€57,590€38,200€50,800€64,166€71,187▲ 10.9%
+ Depreciation and write-downs630€2,582€2,655€2,767€1,432€1,586▲ 10.8%
Operating cash flow (approximation)€60,172€40,854€53,566€65,598€72,773▲ 10.9%
Investment in fixed assets (approximation)--€1,112€0-€3,063€1,750▲ 157%
Change in cash-€43,208€30,056€20,393-€68,588▼ 436%

Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
24-09
State Gazette act Resignations & appointments · End & cessation
Resignation: MARQUES CASTANHEIRA João (director) · Declaration · Auditor report14 facts ▸
  • General meeting, 15-09-2026
  • Declaration, prise de connaissance des rapports, article 2:71 §2 du Code des Sociétés et des Associations
  • Other statement, rapport justificatif de l'organe de gestion, article 2:71 §2 du Code des Sociétés et des Associations
  • Other statement, rapport spécial du réviseur d'entreprise, article 2:71 §2 du Code des Sociétés et des Associations
  • Auditor report, EUR, contrôles de la part des Administrations fiscales sur les périodes non encore examinées
  • Dissolution, 15-09-2026
  • Declaration, considéré comme liquidateur à l'égard des tiers, défaut de nomination de liquidateur(s)
  • Declaration, aucune dette née ou portée à sa connaissance, depuis la date de l'établissement de l'état comptable et ce jour
  • Asset distribution, actif restant, actionnaire unique
  • Director resignation, MARQUES CASTANHEIRA João (director)
  • Director discharge, MARQUES CASTANHEIRA João (director)
  • Liquidation closure, 15-09-2026
  • +2 further facts in this act
07-08
NBB filing Annual accounts filed
fiscal year 2025 · micro schema · 7 days late
2025
31-12
Financial Highest result since 2020net €71,187 ▲10.9%
Operating result €90,042, net result €71,187, both a record.
31-07
NBB filing Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial Liquidity quadruplescurrent ratio 17.17
Current ratio from 4.47 to 17.17; short-term debt falls from €48,759 to €14,321.
31-12
Financial Equity above €200,000Eq €235,557 ▲37.4%
5 profitable years in a row build equity to €235,557.
03-07
NBB filing Annual accounts filed
fiscal year 2023 · micro schema
2023
28-06
NBB filing Annual accounts filed
fiscal year 2022 · micro schema
2022
31-12
Financial Weakest financial yearnet €38,200 ▼33.7%
Net result drops to €38,200, the lowest in the series.
31-12
Financial Equity above €150,000Eq €167,709 ▲29.5%
3 profitable years in a row build equity to €167,709.
22-06
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial Equity above €100,000Eq €129,510 ▲80.1%
2 profitable years in a row build equity to €129,510.
26-07
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 2 acts read
About the unread acts

Of the 2 Belgian State Gazette acts we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.

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Directors · office · real estate

Directors
no sitting director, last change in 2026
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
Not every act has been read: a resignation may be missing here
1 of this company's 2 Belgian State Gazette acts has not been read yet. Appointments and resignations recorded in them are missing above: a director who resigned there may therefore still show here as sitting. The acts are in the Timeline.
Location & real-estate footprint
Registered office, Ukkel
exact location from the address register On OpenStreetMap
Ground area
188 m²
Building footprint
48 m²
Volume, LiDAR
423 m³
Parcel 21616G0186/00C009, Brussels · tallest building 11.5 m, ±3 floors. Linked by address, not a title deed.
1 parcel
Brussels 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
21616G0186/00C009 Brussels 188 m² 1 · 48 m² 11.5 m · 3 fl.
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Mandate history

1 person since 2026, 0 in office
Show
  • Board
  • began earlier
Mandates per person, with start and end dates
Name Functions and periods
MARQUES CASTANHEIRA João
  • Director, until 24-09-2026
See the board, name and seat on a given date →