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
- Cash -€4,837
down €4,837 (-3.3%), from €145,729 to €140,892
mainly Contributions, distributions and other (-€7,055) and Other debts (-€2,717)
- Reserves +€2,864
up €2,864 (+5.7%), from €49,932 to €52,796
of which Distributable reserves: +€2,864
- Other debts -€2,717
down €2,717 (-3.7%), from €72,722 to €70,004
- Tax, wage and social debts -€2,525
down €2,525 (-47.2%), from €5,349 to €2,824
- Gross operating margin +€4,237
up €4,237 (+26.7%), from €15,886 to €20,123
- Taxes +€2,047
up €2,047 (+66.2%), from €3,094 to €5,140
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.
Derived cash bridge
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 | €149,129 | €145,417 | -€3,712 | -2.5% |
| Fixed assets | 21/28 | €62 | - | -€62 | |
| Financial fixed assets | 28 | €62 | - | -€62 | |
| Current assets | 29/58 | €149,067 | €145,417 | -€3,650 | -2.4% |
| Amounts receivable within one year | 40/41 | €2,796 | €3,947 | +€1,151 | +41.2% |
| Trade receivables | 40 | €2,693 | €3,919 | +€1,226 | +45.5% |
| Other amounts receivable | 41 | €102 | €28 | -€74 | -72.5% |
| Cash at bank and in hand | 54/58 | €145,729 | €140,892 | -€4,837 | -3.3% |
| Deferred charges and accrued income | 490/1 | €542 | €577 | +€35 | +6.5% |
| Total equity and liabilities | 10/49 | €149,129 | €145,417 | -€3,712 | -2.5% |
| Equity | 10/15 | €68,524 | €71,388 | +€2,864 | +4.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,932 | €52,796 | +€2,864 | +5.7% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €48,073 | €50,937 | +€2,864 | +6.0% |
| Amounts payable | 17/49 | €80,605 | €74,029 | -€6,576 | -8.2% |
| Amounts payable within one year | 42/48 | €79,469 | €72,891 | -€6,578 | -8.3% |
| Trade debts | 44 | €1,398 | €62 | -€1,336 | -95.6% |
| Suppliers | 440/4 | €1,398 | €62 | -€1,336 | -95.6% |
| Taxes, remuneration and social security | 45 | €5,349 | €2,824 | -€2,525 | -47.2% |
| Taxes | 450/3 | €5,349 | €2,824 | -€2,525 | -47.2% |
| Other amounts payable | 47/48 | €72,722 | €70,004 | -€2,717 | -3.7% |
| Accrued charges and deferred income | 492/3 | €1,136 | €1,138 | +€2 | +0.2% |
| Other operating charges | 640/8 | €715 | €588 | -€127 | -17.7% |
| Gross operating margin | 9900 | €15,886 | €20,123 | +€4,237 | +26.7% |
| Operating profit (loss) | 9901 | €15,170 | €19,534 | +€4,364 | +28.8% |
| Financial income | 75/76B | €66 | €202 | +€135 | +204% |
| Recurring financial income | 75 | €66 | €202 | +€135 | +204% |
| Financial charges | 65/66B | €4,799 | €4,677 | -€122 | -2.5% |
| Recurring financial charges | 65 | €4,799 | €4,677 | -€122 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €10,438 | €15,059 | +€4,622 | +44.3% |
| Income taxes | 67/77 | €3,094 | €5,140 | +€2,047 | +66.2% |
| Profit (loss) for the period | 9904 | €7,344 | €9,919 | +€2,575 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,344 | €9,919 | +€2,575 | +35.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.