DE JOMA: 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.
DE JOMA
Largest movements
- Stocks and contracts +€103,275
up €103,275 (+112%), from €92,465 to €195,740
- Receivables within one year +€80,870
up €80,870 (+21.2%), from €381,046 to €461,916
of which Trade receivables: +€75,446
- Cash -€79,641
down €79,641 (-29.1%), from €273,299 to €193,658
mainly Contributions, distributions and other (-€198,651) and Stocks and contracts (-€103,275)
- Tangible fixed assets -€16,821
down €16,821 (-9.1%), from €185,476 to €168,655
of which Land and buildings: -€67,330
- Other debts +€88,553
up €88,553 (+24.1%), from €367,995 to €456,548
- Trade debts -€23,201
down €23,201 (-22.6%), from €102,809 to €79,608
- Gross operating margin -€73,224
down €73,224 (-7.6%), from €962,665 to €889,441
- Taxes -€43,062
down €43,062 (-36.1%), from €119,329 to €76,266
- Staff costs +€40,308
up €40,308 (+7.5%), from €534,464 to €574,772
- Write-downs +€30,118
up €30,118, from -€30,118 to €0
- Depreciation +€18,655
up €18,655 (+99.2%), from €18,812 to €37,467
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 | €1,399,304 | €1,477,024 | +€77,720 | +5.6% |
| Fixed assets | 21/28 | €185,476 | €178,639 | -€6,837 | -3.7% |
| Intangible fixed assets | 21 | - | €9,984 | +€9,984 | |
| Tangible fixed assets | 22/27 | €185,476 | €168,655 | -€16,821 | -9.1% |
| Land and buildings | 22 | €67,330 | €0 | -€67,330 | -100% |
| Plant, machinery and equipment | 23 | €894 | €26,252 | +€25,359 | +2,838% |
| Furniture and vehicles | 24 | €89,751 | €115,636 | +€25,885 | +28.8% |
| Other tangible fixed assets | 26 | €27,502 | €26,767 | -€735 | -2.7% |
| Current assets | 29/58 | €1,213,828 | €1,298,385 | +€84,557 | +7.0% |
| Stocks and contracts in progress | 3 | €92,465 | €195,740 | +€103,275 | +112% |
| Stocks | 30/36 | €92,465 | €195,740 | +€103,275 | +112% |
| Amounts receivable within one year | 40/41 | €381,046 | €461,916 | +€80,870 | +21.2% |
| Trade receivables | 40 | €339,941 | €415,387 | +€75,446 | +22.2% |
| Other amounts receivable | 41 | €41,105 | €46,529 | +€5,424 | +13.2% |
| Current investments | 50/53 | €460,893 | €447,071 | -€13,822 | -3.0% |
| Cash at bank and in hand | 54/58 | €273,299 | €193,658 | -€79,641 | -29.1% |
| Deferred charges and accrued income | 490/1 | €6,125 | €0 | -€6,125 | -100% |
| Total equity and liabilities | 10/49 | €1,399,304 | €1,477,024 | +€77,720 | +5.6% |
| Equity | 10/15 | €771,861 | €771,861 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €761,861 | €761,861 | = | 0.0% |
| Distributable reserves | 133 | €761,861 | €761,861 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €627,443 | €705,163 | +€77,720 | +12.4% |
| Amounts payable within one year | 42/48 | €627,443 | €705,163 | +€77,720 | +12.4% |
| Trade debts | 44 | €102,809 | €79,608 | -€23,201 | -22.6% |
| Suppliers | 440/4 | €102,809 | €79,608 | -€23,201 | -22.6% |
| Taxes, remuneration and social security | 45 | €156,639 | €169,007 | +€12,368 | +7.9% |
| Taxes | 450/3 | €87,843 | €44,344 | -€43,499 | -49.5% |
| Remuneration and social security | 454/9 | €68,796 | €124,662 | +€55,867 | +81.2% |
| Other amounts payable | 47/48 | €367,995 | €456,548 | +€88,553 | +24.1% |
| Non-recurring operating income | 76A | €905 | €17,075 | +€16,170 | +1,787% |
| Remuneration, social security and pensions | 62 | €534,464 | €574,772 | +€40,308 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,812 | €37,467 | +€18,655 | +99.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€30,118 | €0 | +€30,118 | |
| Other operating charges | 640/8 | €5,701 | €8,501 | +€2,800 | +49.1% |
| Gross operating margin | 9900 | €962,665 | €889,441 | -€73,224 | -7.6% |
| Operating profit (loss) | 9901 | €433,806 | €268,701 | -€165,106 | -38.1% |
| Financial income | 75/76B | €26,546 | €14,936 | -€11,610 | -43.7% |
| Recurring financial income | 75 | €26,546 | €14,936 | -€11,610 | -43.7% |
| Financial charges | 65/66B | €12,544 | €8,719 | -€3,825 | -30.5% |
| Recurring financial charges | 65 | €12,544 | €8,719 | -€3,825 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €447,808 | €274,918 | -€172,890 | -38.6% |
| Income taxes | 67/77 | €119,329 | €76,266 | -€43,062 | -36.1% |
| Profit (loss) for the period | 9904 | €328,480 | €198,651 | -€129,828 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €328,480 | €198,651 | -€129,828 | -39.5% |
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 22 October 2026 via checked.be.