JOMA: 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.
JOMA
Largest movements
- Receivables within one year +€4.1m
up €4.1m (+93.1%), from €4.4m to €8.5m
of which Other amounts receivable: +€4.1m
- Tangible fixed assets -€504,046
down €504,046 (-18.0%), from €2.8m to €2.3m
of which Land and buildings: -€270,415
- Receivables after one year -€188,662
down €188,662 (-100.0%), from €188,662 to €0
- Other debts +€3.1m
up €3.1m (+623.0%), from €500,000 to €3.6m
- Reserves +€518,097
up €518,097 (+11.2%), from €4.6m to €5.1m
of which Distributable reserves: +€492,744
- Tax, wage and social debts -€145,462
down €145,462 (-25.9%), from €560,562 to €415,100
- Debts after one year -€116,490
down €116,490 (-8.5%), from €1.4m to €1.3m
of which Financial debts: -€116,490
- Gross operating margin -€2.2m
down €2.2m (-70.6%), from €3.1m to €925,022
- Taxes -€394,662
down €394,662 (-63.4%), from €622,173 to €227,511
- Other operating charges +€53,332
up €53,332 (+62.0%), from €85,968 to €139,300
- Financial income +€44,586
up €44,586 (+65.2%), from €68,354 to €112,940
- Depreciation -€37,024
down €37,024 (-30.0%), from €123,322 to €86,298
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 | €7,501,286 | €10,853,193 | +€3.4m | +44.7% |
| Fixed assets | 21/28 | €2,808,199 | €2,304,153 | -€504,046 | -17.9% |
| Tangible fixed assets | 22/27 | €2,807,456 | €2,303,409 | -€504,046 | -18.0% |
| Land and buildings | 22 | €2,560,523 | €2,290,108 | -€270,415 | -10.6% |
| Plant, machinery and equipment | 23 | €240,911 | €7,754 | -€233,157 | -96.8% |
| Furniture and vehicles | 24 | €6,021 | €5,547 | -€475 | -7.9% |
| Financial fixed assets | 28 | €744 | €744 | = | 0.0% |
| Current assets | 29/58 | €4,693,087 | €8,549,040 | +€3.9m | +82.2% |
| Amounts receivable after more than one year | 29 | €188,662 | €0 | -€188,662 | -100.0% |
| Other amounts receivable | 291 | €188,662 | €0 | -€188,662 | -100.0% |
| Amounts receivable within one year | 40/41 | €4,413,638 | €8,522,263 | +€4.1m | +93.1% |
| Trade receivables | 40 | €23,498 | €9,178 | -€14,320 | -60.9% |
| Other amounts receivable | 41 | €4,390,140 | €8,513,086 | +€4.1m | +93.9% |
| Cash at bank and in hand | 54/58 | €14,988 | €23,166 | +€8,177 | +54.6% |
| Deferred charges and accrued income | 490/1 | €75,798 | €3,611 | -€72,187 | -95.2% |
| Total equity and liabilities | 10/49 | €7,501,286 | €10,853,193 | +€3.4m | +44.7% |
| Equity | 10/15 | €4,630,726 | €5,148,823 | +€518,097 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,612,126 | €5,130,223 | +€518,097 | +11.2% |
| Tax-exempt reserves | 132 | €416,662 | €442,015 | +€25,353 | +6.1% |
| Distributable reserves | 133 | €4,195,464 | €4,688,208 | +€492,744 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €153,267 | €159,218 | +€5,951 | +3.9% |
| Deferred taxes | 168 | €153,267 | €159,218 | +€5,951 | +3.9% |
| Amounts payable | 17/49 | €2,717,293 | €5,545,152 | +€2.8m | +104.1% |
| Amounts payable after more than one year | 17 | €1,371,147 | €1,254,657 | -€116,490 | -8.5% |
| Financial debts | 170/4 | €1,369,064 | €1,252,575 | -€116,490 | -8.5% |
| Other amounts payable | 178/9 | €2,082 | €2,082 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,286,146 | €4,222,995 | +€2.9m | +228.3% |
| Current portion of amounts payable after more than one year | 42 | €148,842 | €116,490 | -€32,352 | -21.7% |
| Financial debts | 43 | €71,019 | €70,977 | -€42 | -0.1% |
| Credit institutions | 430/8 | €71,019 | €70,977 | -€42 | -0.1% |
| Trade debts | 44 | €5,723 | €5,243 | -€481 | -8.4% |
| Suppliers | 440/4 | €5,723 | €5,243 | -€481 | -8.4% |
| Taxes, remuneration and social security | 45 | €560,562 | €415,100 | -€145,462 | -25.9% |
| Taxes | 450/3 | €560,562 | €415,100 | -€145,462 | -25.9% |
| Other amounts payable | 47/48 | €500,000 | €3,615,185 | +€3.1m | +623.0% |
| Accrued charges and deferred income | 492/3 | €60,000 | €67,500 | +€7,500 | +12.5% |
| Non-recurring operating income | 76A | €911,500 | €165,996 | -€745,504 | -81.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,322 | €86,298 | -€37,024 | -30.0% |
| Other operating charges | 640/8 | €85,968 | €139,300 | +€53,332 | +62.0% |
| Gross operating margin | 9900 | €3,149,398 | €925,022 | -€2.2m | -70.6% |
| Operating profit (loss) | 9901 | €2,940,107 | €699,423 | -€2.2m | -76.2% |
| Financial income | 75/76B | €68,354 | €112,940 | +€44,586 | +65.2% |
| Recurring financial income | 75 | €68,354 | €112,940 | +€44,586 | +65.2% |
| Financial charges | 65/66B | €78,644 | €60,805 | -€17,839 | -22.7% |
| Recurring financial charges | 65 | €78,644 | €60,805 | -€17,839 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €2,929,818 | €751,559 | -€2.2m | -74.3% |
| Transfer from deferred taxes | 780 | €17,077 | €14,049 | -€3,027 | -17.7% |
| Transfer to deferred taxes | 680 | €36,200 | €20,000 | -€16,200 | -44.8% |
| Income taxes | 67/77 | €622,173 | €227,511 | -€394,662 | -63.4% |
| Profit (loss) for the period | 9904 | €2,288,521 | €518,097 | -€1.8m | -77.4% |
| Transfer from tax-exempt reserves | 789 | €39,659 | €34,647 | -€5,013 | -12.6% |
| Transfer to tax-exempt reserves | 689 | €108,601 | €60,000 | -€48,601 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,219,579 | €492,744 | -€1.7m | -77.8% |
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 6 October 2026 via checked.be.