JEOMAP: what changed
Two fiscal 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.
JEOMAP
Largest movements
- Receivables within one year +€20,382
up €20,382 (+319.0%), from €6,389 to €26,771
- Tangible fixed assets -€19,046
down €19,046 (-24.8%), from €76,870 to €57,824
of which Furniture and vehicles: -€10,644
- Cash -€13,673
down €13,673 (-56.9%), from €24,036 to €10,363
mainly Receivables within one year (-€20,382) and Debts after one year (-€18,275)
- Debts after one year -€18,275
down €18,275 (-26.9%), from €67,959 to €49,684
- Profit (loss) carried forward +€3,548
up €3,548, from -€1,643 to €1,905
- Current portion of long-term debt +€2,360
up €2,360 (+14.0%), from €16,892 to €19,251
- Trade debts +€1,567
up €1,567 (+82.8%), from €1,891 to €3,458
- Gross operating margin -€10,713
down €10,713 (-29.2%), from €36,638 to €25,925
- Financial charges -€612
down €612 (-15.8%), from €3,867 to €3,255
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.
Cash bridge derived
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 | €109,587 | €98,309 | -€11,278 | -10.3% |
| Fixed assets | 21/28 | €76,870 | €57,824 | -€19,046 | -24.8% |
| Tangible fixed assets | 22/27 | €76,870 | €57,824 | -€19,046 | -24.8% |
| Plant, machinery and equipment | 23 | €37,399 | €28,998 | -€8,402 | -22.5% |
| Furniture and vehicles | 24 | €39,471 | €28,827 | -€10,644 | -27.0% |
| Current assets | 29/58 | €32,717 | €40,485 | +€7,768 | +23.7% |
| Amounts receivable within one year | 40/41 | €6,389 | €26,771 | +€20,382 | +319.0% |
| Trade receivables | 40 | €6,389 | €26,771 | +€20,382 | +319.0% |
| Cash at bank and in hand | 54/58 | €24,036 | €10,363 | -€13,673 | -56.9% |
| Deferred charges and accrued income | 490/1 | €2,293 | €3,351 | +€1,059 | +46.2% |
| Total equity and liabilities | 10/49 | €109,587 | €98,309 | -€11,278 | -10.3% |
| Equity | 10/15 | €3,357 | €6,905 | +€3,548 | +105.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,643 | €1,905 | +€3,548 | |
| Amounts payable | 17/49 | €106,231 | €91,405 | -€14,826 | -14.0% |
| Amounts payable after more than one year | 17 | €67,959 | €49,684 | -€18,275 | -26.9% |
| Financial debts | 170/4 | €67,959 | €49,684 | -€18,275 | -26.9% |
| Amounts payable within one year | 42/48 | €37,771 | €41,220 | +€3,449 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €16,892 | €19,251 | +€2,360 | +14.0% |
| Trade debts | 44 | €1,891 | €3,458 | +€1,567 | +82.8% |
| Suppliers | 440/4 | €1,891 | €3,458 | +€1,567 | +82.8% |
| Taxes, remuneration and social security | 45 | €5,822 | €5,344 | -€477 | -8.2% |
| Taxes | 450/3 | €3,951 | €4,362 | +€411 | +10.4% |
| Remuneration and social security | 454/9 | €1,871 | €983 | -€888 | -47.5% |
| Other amounts payable | 47/48 | €13,167 | €13,167 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,078 | €19,046 | -€32 | -0.2% |
| Other operating charges | 640/8 | €360 | €76 | -€284 | -78.9% |
| Gross operating margin | 9900 | €36,638 | €25,925 | -€10,713 | -29.2% |
| Operating profit (loss) | 9901 | €17,200 | €6,803 | -€10,397 | -60.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,867 | €3,255 | -€612 | -15.8% |
| Recurring financial charges | 65 | €3,867 | €3,255 | -€612 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €13,333 | €3,548 | -€9,785 | -73.4% |
| Profit (loss) for the period | 9904 | €13,333 | €3,548 | -€9,785 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,333 | €3,548 | -€9,785 | -73.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.