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.
JOMA
Largest movements
- Receivables within one year +€44,315
up €44,315 (+1.5%), from €2.9m to €3.0m
- Reserves +€40,721
up €40,721 (+1.5%), from €2.7m to €2.7m
- Gross operating margin -€1,396
down €1,396 (-116.0%), from -€1,203 to -€2,599
- Other operating charges -€966
down €966 (-85.0%), from €1,136 to €170
- Financial income +€655
up €655 (+1.5%), from €43,286 to €43,941
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 | €2,941,863 | €2,982,586 | +€40,723 | +1.4% |
| Fixed assets | 21/28 | €400 | €400 | = | 0.0% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €2,941,463 | €2,982,186 | +€40,723 | +1.4% |
| Amounts receivable within one year | 40/41 | €2,929,182 | €2,973,496 | +€44,315 | +1.5% |
| Other amounts receivable | 41 | €2,929,182 | €2,973,496 | +€44,315 | +1.5% |
| Cash at bank and in hand | 54/58 | €12,282 | €8,690 | -€3,592 | -29.2% |
| Total equity and liabilities | 10/49 | €2,941,863 | €2,982,586 | +€40,723 | +1.4% |
| Equity | 10/15 | €2,941,827 | €2,982,548 | +€40,721 | +1.4% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €2,691,827 | €2,732,548 | +€40,721 | +1.5% |
| Distributable reserves | 133 | €2,691,827 | €2,732,548 | +€40,721 | +1.5% |
| Amounts payable | 17/49 | €36 | €38 | +€2 | +4.2% |
| Amounts payable within one year | 42/48 | €36 | €38 | +€2 | +4.2% |
| Trade debts | 44 | €36 | €38 | +€2 | +4.2% |
| Suppliers | 440/4 | €36 | €38 | +€2 | +4.2% |
| Other operating charges | 640/8 | €1,136 | €170 | -€966 | -85.0% |
| Gross operating margin | 9900 | -€1,203 | -€2,599 | -€1,396 | -116.0% |
| Operating profit (loss) | 9901 | -€2,338 | -€2,769 | -€430 | -18.4% |
| Financial income | 75/76B | €43,286 | €43,941 | +€655 | +1.5% |
| Recurring financial income | 75 | €43,286 | €43,941 | +€655 | +1.5% |
| Financial charges | 65/66B | €439 | €451 | +€11 | +2.5% |
| Recurring financial charges | 65 | €439 | €451 | +€11 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €40,508 | €40,721 | +€213 | +0.5% |
| Profit (loss) for the period | 9904 | €40,508 | €40,721 | +€213 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,508 | €40,721 | +€213 | +0.5% |
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 10 October 2026 via checked.be.