JOM Group: 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.
JOM Group
Largest movements
- Deferred charges and accrued income +€70,432
up €70,432 (+394.3%), from €17,862 to €88,294
- Current investments +€15,000
up €15,000 (+166.7%), from €9,000 to €24,000
- Cash +€10,067
up €10,067 (+88.5%), from €11,373 to €21,439
mainly Net result for the year (+€84,490) and Tax, wage and social debts (+€15,446)
- Tangible fixed assets +€2,670
up €2,670 (+110.6%), from €2,414 to €5,084
of which Furniture and vehicles: +€3,735
- Profit (loss) carried forward +€84,490
up €84,490 (+399.5%), from €21,149 to €105,639
- Tax, wage and social debts +€15,446
up €15,446 (+131.8%), from €11,723 to €27,169
of which Taxes: +€15,533
- Other debts -€2,593
down €2,593 (-92.6%), from €2,800 to €207
- Trade debts +€1,775
new in 2025: €1,775
- Gross operating margin +€74,289
up €74,289 (+205.3%), from €36,191 to €110,480
- Taxes +€16,920
up €16,920 (+211.9%), from €7,983 to €24,903
- Depreciation -€1,923
down €1,923 (-64.0%), from €3,004 to €1,081
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 | €40,797 | €138,817 | +€98,020 | +240.3% |
| Fixed assets | 21/28 | €2,414 | €5,084 | +€2,670 | +110.6% |
| Tangible fixed assets | 22/27 | €2,414 | €5,084 | +€2,670 | +110.6% |
| Plant, machinery and equipment | 23 | €2,414 | €1,350 | -€1,065 | -44.1% |
| Furniture and vehicles | 24 | - | €3,735 | +€3,735 | |
| Current assets | 29/58 | €38,382 | €133,733 | +€95,351 | +248.4% |
| Amounts receivable within one year | 40/41 | €148 | €0 | -€148 | -100.0% |
| Other amounts receivable | 41 | €148 | €0 | -€148 | -100.0% |
| Current investments | 50/53 | €9,000 | €24,000 | +€15,000 | +166.7% |
| Cash at bank and in hand | 54/58 | €11,373 | €21,439 | +€10,067 | +88.5% |
| Deferred charges and accrued income | 490/1 | €17,862 | €88,294 | +€70,432 | +394.3% |
| Total equity and liabilities | 10/49 | €40,797 | €138,817 | +€98,020 | +240.3% |
| Equity | 10/15 | €23,649 | €108,139 | +€84,490 | +357.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,149 | €105,639 | +€84,490 | +399.5% |
| Amounts payable | 17/49 | €17,148 | €30,678 | +€13,530 | +78.9% |
| Amounts payable after more than one year | 17 | €1,528 | €389 | -€1,139 | -74.5% |
| Financial debts | 170/4 | €1,528 | €389 | -€1,139 | -74.5% |
| Amounts payable within one year | 42/48 | €15,620 | €30,289 | +€14,669 | +93.9% |
| Current portion of amounts payable after more than one year | 42 | €1,097 | €1,139 | +€42 | +3.8% |
| Trade debts | 44 | - | €1,775 | +€1,775 | |
| Suppliers | 440/4 | - | €1,775 | +€1,775 | |
| Taxes, remuneration and social security | 45 | €11,723 | €27,169 | +€15,446 | +131.8% |
| Taxes | 450/3 | €9,183 | €24,716 | +€15,533 | +169.1% |
| Remuneration and social security | 454/9 | €2,540 | €2,453 | -€87 | -3.4% |
| Other amounts payable | 47/48 | €2,800 | €207 | -€2,593 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,004 | €1,081 | -€1,923 | -64.0% |
| Other operating charges | 640/8 | - | €227 | +€227 | |
| Gross operating margin | 9900 | €36,191 | €110,480 | +€74,289 | +205.3% |
| Operating profit (loss) | 9901 | €33,187 | €109,172 | +€75,985 | +229.0% |
| Financial income | 75/76B | €22 | €588 | +€566 | +2564.6% |
| Recurring financial income | 75 | €22 | €588 | +€566 | +2564.6% |
| Financial charges | 65/66B | €77 | €367 | +€290 | +376.8% |
| Recurring financial charges | 65 | €77 | €367 | +€290 | +376.8% |
| Profit (loss) for the period before taxes | 9903 | €33,132 | €109,393 | +€76,261 | +230.2% |
| Income taxes | 67/77 | €7,983 | €24,903 | +€16,920 | +211.9% |
| Profit (loss) for the period | 9904 | €25,149 | €84,490 | +€59,341 | +236.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,149 | €84,490 | +€59,341 | +236.0% |
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 12 October 2026 via checked.be.