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
- Tangible fixed assets +€65,608
up €65,608 (+108%), from €60,792 to €126,401
of which Furniture and vehicles: +€72,786
- Cash +€13,322
up €13,322 (+807%), from €1,651 to €14,973
mainly Other debts (+€100,001) and Depreciation (+€14,392)
- Other debts +€100,001
up €100,001 (+106%), from €94,622 to €194,623
- Profit (loss) carried forward -€19,994
down €19,994 (-58.9%), from -€33,924 to -€53,918
- Depreciation +€8,546
up €8,546 (+146%), from €5,846 to €14,392
- Gross operating margin +€870
up €870 (+15.2%), from -€5,714 to -€4,844
- Other operating charges -€88
down €88 (-10.4%), from €846 to €758
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 | €72,291 | €150,838 | +€78,547 | +109% |
| Fixed assets | 21/28 | €60,792 | €126,401 | +€65,608 | +108% |
| Tangible fixed assets | 22/27 | €60,792 | €126,401 | +€65,608 | +108% |
| Plant, machinery and equipment | 23 | €58,959 | €51,781 | -€7,177 | -12.2% |
| Furniture and vehicles | 24 | €1,834 | €74,620 | +€72,786 | +3,969% |
| Current assets | 29/58 | €11,498 | €24,437 | +€12,939 | +113% |
| Stocks and contracts in progress | 3 | €8,572 | €8,572 | = | 0.0% |
| Stocks | 30/36 | €8,572 | €8,572 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,016 | €624 | -€391 | -38.5% |
| Trade receivables | 40 | €145 | - | -€145 | |
| Other amounts receivable | 41 | €870 | €624 | -€246 | -28.3% |
| Cash at bank and in hand | 54/58 | €1,651 | €14,973 | +€13,322 | +807% |
| Deferred charges and accrued income | 490/1 | €259 | €268 | +€9 | +3.3% |
| Total equity and liabilities | 10/49 | €72,291 | €150,838 | +€78,547 | +109% |
| Equity | 10/15 | -€23,924 | -€43,918 | -€19,994 | -83.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,924 | -€53,918 | -€19,994 | -58.9% |
| Amounts payable | 17/49 | €96,215 | €194,756 | +€98,541 | +102% |
| Amounts payable within one year | 42/48 | €96,215 | €194,756 | +€98,541 | +102% |
| Trade debts | 44 | €1,593 | €133 | -€1,460 | -91.6% |
| Suppliers | 440/4 | €1,593 | €133 | -€1,460 | -91.6% |
| Other amounts payable | 47/48 | €94,622 | €194,623 | +€100,001 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,846 | €14,392 | +€8,546 | +146% |
| Other operating charges | 640/8 | €846 | €758 | -€88 | -10.4% |
| Gross operating margin | 9900 | -€5,714 | -€4,844 | +€870 | +15.2% |
| Operating profit (loss) | 9901 | -€12,406 | -€19,994 | -€7,588 | -61.2% |
| Financial charges | 65/66B | -€8 | - | +€8 | |
| Recurring financial charges | 65 | -€8 | - | +€8 | |
| Profit (loss) for the period before taxes | 9903 | -€12,398 | -€19,994 | -€7,596 | -61.3% |
| Profit (loss) for the period | 9904 | -€12,398 | -€19,994 | -€7,596 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,398 | -€19,994 | -€7,596 | -61.3% |
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 14 October 2026 via checked.be.