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
- Cash -€16,475
down €16,475 (-32.0%), from €51,547 to €35,073
mainly Contributions, distributions and other (-€30,000) and Debts after one year (-€19,045)
- Tangible fixed assets -€15,323
down €15,323 (-4.5%), from €340,079 to €324,755
- Debts after one year -€19,045
down €19,045 (-29.2%), from €65,175 to €46,130
- Reserves -€15,788
down €15,788 (-6.2%), from €256,125 to €240,336
- Gross operating margin +€10,911
up €10,911 (+36.1%), from €30,224 to €41,135
- Taxes +€3,605
up €3,605 (+318.3%), from €1,132 to €4,737
- Depreciation +€2,097
up €2,097 (+15.9%), from €13,226 to €15,323
- Financial charges +€890
up €890 (+32.8%), from €2,713 to €3,603
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 | €397,554 | €365,032 | -€32,522 | -8.2% |
| Fixed assets | 21/28 | €340,079 | €324,755 | -€15,323 | -4.5% |
| Tangible fixed assets | 22/27 | €340,079 | €324,755 | -€15,323 | -4.5% |
| Land and buildings | 22 | €340,079 | €324,755 | -€15,323 | -4.5% |
| Current assets | 29/58 | €57,475 | €40,276 | -€17,199 | -29.9% |
| Amounts receivable within one year | 40/41 | €3,814 | €3,061 | -€753 | -19.7% |
| Other amounts receivable | 41 | €3,814 | €3,061 | -€753 | -19.7% |
| Cash at bank and in hand | 54/58 | €51,547 | €35,073 | -€16,475 | -32.0% |
| Deferred charges and accrued income | 490/1 | €2,114 | €2,143 | +€29 | +1.4% |
| Total equity and liabilities | 10/49 | €397,554 | €365,032 | -€32,522 | -8.2% |
| Equity | 10/15 | €283,125 | €267,336 | -€15,788 | -5.6% |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €256,125 | €240,336 | -€15,788 | -6.2% |
| Distributable reserves | 133 | €256,125 | €240,336 | -€15,788 | -6.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,429 | €97,695 | -€16,734 | -14.6% |
| Amounts payable after more than one year | 17 | €65,175 | €46,130 | -€19,045 | -29.2% |
| Financial debts | 170/4 | €65,175 | €46,130 | -€19,045 | -29.2% |
| Amounts payable within one year | 42/48 | €45,377 | €47,614 | +€2,236 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €15,377 | €17,614 | +€2,236 | +14.5% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,877 | €3,951 | +€74 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,226 | €15,323 | +€2,097 | +15.9% |
| Other operating charges | 640/8 | €3,490 | €3,601 | +€110 | +3.2% |
| Gross operating margin | 9900 | €30,224 | €41,135 | +€10,911 | +36.1% |
| Operating profit (loss) | 9901 | €13,507 | €22,211 | +€8,704 | +64.4% |
| Financial income | 75/76B | €260 | €341 | +€80 | +30.9% |
| Recurring financial income | 75 | €260 | €341 | +€80 | +30.9% |
| Financial charges | 65/66B | €2,713 | €3,603 | +€890 | +32.8% |
| Recurring financial charges | 65 | €2,713 | €3,603 | +€890 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €11,055 | €18,949 | +€7,894 | +71.4% |
| Income taxes | 67/77 | €1,132 | €4,737 | +€3,605 | +318.3% |
| Profit (loss) for the period | 9904 | €9,923 | €14,212 | +€4,289 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,923 | €14,212 | +€4,289 | +43.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.