JAROMA: 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.
JAROMA
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+293%), from €387,841 to €1.5m
- Stocks and contracts -€145,113
down €145,113 (-15.0%), from €965,640 to €820,526
- Receivables after one year +€67,307
up €67,307 (+2.0%), from €3.4m to €3.4m
- Other debts +€1.2m
up €1.2m (+32.8%), from €3.8m to €5.0m
- Debts after one year -€199,088
down €199,088 (-30.2%), from €660,000 to €460,913
- Gross operating margin +€45,613
up €45,613, from -€6,791 to €38,822
- Financial income +€23,427
up €23,427 (+33.0%), from €70,990 to €94,417
- Purchases and services -€6,791
no longer reported in 2025 (was €6,791)
- Financial charges +€1,416
up €1,416 (+1.3%), from €105,070 to €106,486
- Other operating charges -€853
down €853 (-33.9%), from €2,512 to €1,660
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 | €4,755,345 | €5,810,749 | +€1.1m | +22.2% |
| Fixed assets | 21/28 | €20,000 | €22,250 | +€2,250 | +11.3% |
| Financial fixed assets | 28 | €20,000 | €22,250 | +€2,250 | +11.3% |
| Current assets | 29/58 | €4,735,345 | €5,788,499 | +€1.1m | +22.2% |
| Amounts receivable after more than one year | 29 | €3,374,575 | €3,441,882 | +€67,307 | +2.0% |
| Other amounts receivable | 291 | €3,374,575 | €3,441,882 | +€67,307 | +2.0% |
| Stocks and contracts in progress | 3 | €965,640 | €820,526 | -€145,113 | -15.0% |
| Stocks | 30/36 | €965,640 | €820,526 | -€145,113 | -15.0% |
| Amounts receivable within one year | 40/41 | €387,841 | €1,522,743 | +€1.1m | +293% |
| Other amounts receivable | 41 | €387,841 | €1,522,743 | +€1.1m | +293% |
| Cash at bank and in hand | 54/58 | €7,290 | €3,348 | -€3,943 | -54.1% |
| Total equity and liabilities | 10/49 | €4,755,345 | €5,810,749 | +€1.1m | +22.2% |
| Equity | 10/15 | €335,693 | €360,786 | +€25,093 | +7.5% |
| Contributions | 10/11 | €422,500 | €422,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,807 | -€61,714 | +€25,093 | +28.9% |
| Amounts payable | 17/49 | €4,419,652 | €5,449,962 | +€1.0m | +23.3% |
| Amounts payable after more than one year | 17 | €660,000 | €460,913 | -€199,088 | -30.2% |
| Financial debts | 170/4 | €660,000 | €460,913 | -€199,088 | -30.2% |
| Amounts payable within one year | 42/48 | €3,754,052 | €4,985,900 | +€1.2m | +32.8% |
| Other amounts payable | 47/48 | €3,754,052 | €4,985,900 | +€1.2m | +32.8% |
| Accrued charges and deferred income | 492/3 | €5,600 | €3,150 | -€2,450 | -43.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,791 | - | -€6,791 | |
| Other operating charges | 640/8 | €2,512 | €1,660 | -€853 | -33.9% |
| Gross operating margin | 9900 | -€6,791 | €38,822 | +€45,613 | |
| Operating profit (loss) | 9901 | -€9,303 | €37,162 | +€46,465 | |
| Financial income | 75/76B | €70,990 | €94,417 | +€23,427 | +33.0% |
| Recurring financial income | 75 | €70,990 | €94,417 | +€23,427 | +33.0% |
| Financial charges | 65/66B | €105,070 | €106,486 | +€1,416 | +1.3% |
| Recurring financial charges | 65 | €105,070 | €106,486 | +€1,416 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€43,383 | €25,093 | +€68,476 | |
| Profit (loss) for the period | 9904 | -€43,383 | €25,093 | +€68,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,383 | €25,093 | +€68,476 |
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 28 October 2026 via checked.be.