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 +€413,382
up €413,382 (+1411.5%), from €29,286 to €442,669
of which Land and buildings: +€417,029
- Receivables after one year -€27,000
down €27,000 (-100.0%), from €27,000 to €0
- Receivables within one year +€13,717
up €13,717 (+87.7%), from €15,644 to €29,360
of which Other amounts receivable: +€21,304
- Debts after one year +€320,755
new in 2025: €320,755
- Other debts +€110,000
up €110,000, from €0 to €110,000
- Profit (loss) carried forward -€30,221
new in 2025: -€30,221
- Current portion of long-term debt +€17,245
new in 2025: €17,245
- Tax, wage and social debts -€13,595
down €13,595 (-58.2%), from €23,342 to €9,747
- Depreciation +€53,801
up €53,801 (+835.2%), from €6,442 to €60,243
- Taxes -€8,947
down €8,947 (-100.0%), from €8,947 to €0
- Gross operating margin -€2,542
down €2,542 (-7.8%), from €32,796 to €30,254
- Financial income +€771
up €771 (+114.2%), from €675 to €1,446
- Financial charges +€485
up €485 (+86.5%), from €561 to €1,046
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 | €75,920 | €479,733 | +€403,813 | +531.9% |
| Fixed assets | 21/28 | €29,286 | €442,669 | +€413,382 | +1411.5% |
| Tangible fixed assets | 22/27 | €29,286 | €442,669 | +€413,382 | +1411.5% |
| Land and buildings | 22 | €21,161 | €438,191 | +€417,029 | +1970.7% |
| Plant, machinery and equipment | 23 | €1,890 | €145 | -€1,744 | -92.3% |
| Furniture and vehicles | 24 | €6,236 | €4,333 | -€1,903 | -30.5% |
| Current assets | 29/58 | €46,633 | €37,064 | -€9,569 | -20.5% |
| Amounts receivable after more than one year | 29 | €27,000 | €0 | -€27,000 | -100.0% |
| Other amounts receivable | 291 | €27,000 | €0 | -€27,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €15,644 | €29,360 | +€13,717 | +87.7% |
| Trade receivables | 40 | €14,869 | €7,282 | -€7,588 | -51.0% |
| Other amounts receivable | 41 | €775 | €22,079 | +€21,304 | +2750.5% |
| Cash at bank and in hand | 54/58 | €3,990 | €7,704 | +€3,714 | +93.1% |
| Total equity and liabilities | 10/49 | €75,920 | €479,733 | +€403,813 | +531.9% |
| Equity | 10/15 | €52,186 | €21,965 | -€30,221 | -57.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,586 | €33,586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €31,731 | €31,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€30,221 | -€30,221 | |
| Amounts payable | 17/49 | €23,733 | €457,768 | +€434,035 | +1828.8% |
| Amounts payable after more than one year | 17 | - | €320,755 | +€320,755 | |
| Financial debts | 170/4 | - | €320,755 | +€320,755 | |
| Amounts payable within one year | 42/48 | €23,733 | €137,013 | +€113,279 | +477.3% |
| Current portion of amounts payable after more than one year | 42 | - | €17,245 | +€17,245 | |
| Trade debts | 44 | €391 | €21 | -€370 | -94.6% |
| Suppliers | 440/4 | €391 | €21 | -€370 | -94.6% |
| Taxes, remuneration and social security | 45 | €23,342 | €9,747 | -€13,595 | -58.2% |
| Taxes | 450/3 | €23,342 | €9,747 | -€13,595 | -58.2% |
| Other amounts payable | 47/48 | €0 | €110,000 | +€110,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,442 | €60,243 | +€53,801 | +835.2% |
| Other operating charges | 640/8 | €505 | €633 | +€128 | +25.3% |
| Gross operating margin | 9900 | €32,796 | €30,254 | -€2,542 | -7.8% |
| Operating profit (loss) | 9901 | €25,849 | -€30,621 | -€56,470 | |
| Financial income | 75/76B | €675 | €1,446 | +€771 | +114.2% |
| Recurring financial income | 75 | €675 | €1,446 | +€771 | +114.2% |
| Financial charges | 65/66B | €561 | €1,046 | +€485 | +86.5% |
| Recurring financial charges | 65 | €561 | €1,046 | +€485 | +86.5% |
| Profit (loss) for the period before taxes | 9903 | €25,963 | -€30,221 | -€56,185 | |
| Income taxes | 67/77 | €8,947 | €0 | -€8,947 | -100.0% |
| Profit (loss) for the period | 9904 | €17,016 | -€30,221 | -€47,238 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,016 | -€30,221 | -€47,238 |
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 11 October 2026 via checked.be.