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 -€32,510
down €32,510 (-12.6%), from €257,481 to €224,972
of which Land and buildings: -€17,748
- Stocks and contracts -€12,479
down €12,479 (-49.6%), from €25,134 to €12,656
- Cash -€7,214
down €7,214 (-12.3%), from €58,480 to €51,266
mainly Trade debts (-€33,386) and Debts after one year (-€16,317)
- Receivables within one year -€6,322
down €6,322 (-10.8%), from €58,711 to €52,389
of which Trade receivables: -€4,414
- Trade debts -€33,386
down €33,386 (-83.8%), from €39,827 to €6,441
- Debts after one year -€16,317
down €16,317 (-9.8%), from €165,987 to €149,670
- Current portion of long-term debt -€5,917
down €5,917 (-36.8%), from €16,075 to €10,157
- Tax, wage and social debts -€5,240
down €5,240 (-44.1%), from €11,870 to €6,631
of which Remuneration and social security: -€4,114
- Gross operating margin -€38,210
down €38,210 (-31.1%), from €123,040 to €84,830
- Staff costs -€25,964
down €25,964 (-37.3%), from €69,600 to €43,636
- Depreciation -€19,389
down €19,389 (-43.0%), from €45,143 to €25,754
- Financial charges -€6,515
down €6,515 (-41.3%), from €15,787 to €9,272
- Taxes +€3,310
up €3,310 (+1,399%), from €237 to €3,547
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 | €406,987 | €348,857 | -€58,129 | -14.3% |
| Fixed assets | 21/28 | €257,482 | €224,973 | -€32,510 | -12.6% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €257,481 | €224,972 | -€32,510 | -12.6% |
| Land and buildings | 22 | €230,415 | €212,667 | -€17,748 | -7.7% |
| Plant, machinery and equipment | 23 | €4,256 | €3,333 | -€923 | -21.7% |
| Furniture and vehicles | 24 | €22,810 | €8,972 | -€13,839 | -60.7% |
| Current assets | 29/58 | €149,504 | €123,885 | -€25,620 | -17.1% |
| Stocks and contracts in progress | 3 | €25,134 | €12,656 | -€12,479 | -49.6% |
| Stocks | 30/36 | €25,134 | €12,656 | -€12,479 | -49.6% |
| Amounts receivable within one year | 40/41 | €58,711 | €52,389 | -€6,322 | -10.8% |
| Trade receivables | 40 | €33,275 | €28,861 | -€4,414 | -13.3% |
| Other amounts receivable | 41 | €25,436 | €23,528 | -€1,908 | -7.5% |
| Cash at bank and in hand | 54/58 | €58,480 | €51,266 | -€7,214 | -12.3% |
| Deferred charges and accrued income | 490/1 | €7,180 | €7,574 | +€394 | +5.5% |
| Total equity and liabilities | 10/49 | €406,987 | €348,857 | -€58,129 | -14.3% |
| Equity | 10/15 | €173,227 | €175,958 | +€2,730 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €170,000 | €170,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,500 | €11,500 | = | 0.0% |
| Distributable reserves | 133 | €156,640 | €156,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,372 | -€12,642 | +€2,730 | +17.8% |
| Amounts payable | 17/49 | €233,759 | €172,900 | -€60,860 | -26.0% |
| Amounts payable after more than one year | 17 | €165,987 | €149,670 | -€16,317 | -9.8% |
| Financial debts | 170/4 | €165,987 | €149,670 | -€16,317 | -9.8% |
| Amounts payable within one year | 42/48 | €67,772 | €23,229 | -€44,543 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €16,075 | €10,157 | -€5,917 | -36.8% |
| Trade debts | 44 | €39,827 | €6,441 | -€33,386 | -83.8% |
| Suppliers | 440/4 | €39,827 | €6,441 | -€33,386 | -83.8% |
| Taxes, remuneration and social security | 45 | €11,870 | €6,631 | -€5,240 | -44.1% |
| Taxes | 450/3 | €4,625 | €3,500 | -€1,126 | -24.3% |
| Remuneration and social security | 454/9 | €7,245 | €3,131 | -€4,114 | -56.8% |
| Non-recurring operating income | 76A | - | €6,748 | +€6,748 | |
| Remuneration, social security and pensions | 62 | €69,600 | €43,636 | -€25,964 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,143 | €25,754 | -€19,389 | -43.0% |
| Other operating charges | 640/8 | €1,935 | €1,737 | -€198 | -10.2% |
| Gross operating margin | 9900 | €123,040 | €84,830 | -€38,210 | -31.1% |
| Operating profit (loss) | 9901 | €6,362 | €13,704 | +€7,341 | +115% |
| Financial income | 75/76B | €2,273 | €1,845 | -€427 | -18.8% |
| Recurring financial income | 75 | €2,273 | €1,845 | -€427 | -18.8% |
| Financial charges | 65/66B | €15,787 | €9,272 | -€6,515 | -41.3% |
| Recurring financial charges | 65 | €15,787 | €9,272 | -€6,515 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,152 | €6,277 | +€13,429 | |
| Income taxes | 67/77 | €237 | €3,547 | +€3,310 | +1,399% |
| Profit (loss) for the period | 9904 | -€7,389 | €2,730 | +€10,119 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,389 | €2,730 | +€10,119 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.