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
- Current investments +€25,000
new in 2025: €25,000
- Cash -€18,630
down €18,630 (-19.2%), from €96,838 to €78,209
mainly Current investments (-€25,000) and Receivables within one year (-€272)
- Profit (loss) carried forward +€5,902
up €5,902 (+145.8%), from €4,047 to €9,949
- Other operating charges -€2,439
down €2,439 (-82.2%), from €2,966 to €527
- Gross operating margin +€2,055
up €2,055 (+37.6%), from €5,467 to €7,522
- Taxes +€1,372
new in 2025: €1,372
- Financial income -€80
down €80 (-7.2%), from €1,110 to €1,029
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 | €123,351 | €129,986 | +€6,634 | +5.4% |
| Fixed assets | 21/28 | €24,789 | €24,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,789 | €24,789 | = | 0.0% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €98,562 | €105,196 | +€6,634 | +6.7% |
| Amounts receivable within one year | 40/41 | €1,333 | €1,605 | +€272 | +20.4% |
| Other amounts receivable | 41 | €1,333 | €1,605 | +€272 | +20.4% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €96,838 | €78,209 | -€18,630 | -19.2% |
| Deferred charges and accrued income | 490/1 | €391 | €383 | -€8 | -2.0% |
| Total equity and liabilities | 10/49 | €123,351 | €129,986 | +€6,634 | +5.4% |
| Equity | 10/15 | €111,894 | €117,797 | +€5,902 | +5.3% |
| Contributions | 10/11 | €62,250 | €62,250 | = | 0.0% |
| Reserves | 13 | €45,598 | €45,598 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,135 | €15,135 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,135 | €15,135 | = | 0.0% |
| Distributable reserves | 133 | €30,463 | €30,463 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,047 | €9,949 | +€5,902 | +145.8% |
| Amounts payable | 17/49 | €11,457 | €12,189 | +€732 | +6.4% |
| Amounts payable within one year | 42/48 | €11,457 | €12,189 | +€732 | +6.4% |
| Trade debts | 44 | €226 | €480 | +€254 | +112.1% |
| Suppliers | 440/4 | €226 | €480 | +€254 | +112.1% |
| Taxes, remuneration and social security | 45 | €1,267 | €1,252 | -€15 | -1.2% |
| Taxes | 450/3 | - | €212 | +€212 | |
| Remuneration and social security | 454/9 | €1,267 | €1,040 | -€227 | -17.9% |
| Other amounts payable | 47/48 | €9,963 | €10,457 | +€494 | +5.0% |
| Other operating charges | 640/8 | €2,966 | €527 | -€2,439 | -82.2% |
| Gross operating margin | 9900 | €5,467 | €7,522 | +€2,055 | +37.6% |
| Operating profit (loss) | 9901 | €2,501 | €6,995 | +€4,494 | +179.7% |
| Financial income | 75/76B | €1,110 | €1,029 | -€80 | -7.2% |
| Recurring financial income | 75 | €1,110 | €1,029 | -€80 | -7.2% |
| Financial charges | 65/66B | €808 | €750 | -€58 | -7.2% |
| Recurring financial charges | 65 | €808 | €750 | -€58 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €2,802 | €7,274 | +€4,471 | +159.6% |
| Income taxes | 67/77 | - | €1,372 | +€1,372 | |
| Profit (loss) for the period | 9904 | €2,802 | €5,902 | +€3,100 | +110.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,802 | €5,902 | +€3,100 | +110.6% |
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.