JOMA Advisory: 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 Advisory
Largest movements
- Intangible fixed assets -€37,000
down €37,000 (-25.0%), from €147,958 to €110,958
- Cash +€15,943
up €15,943 (+35.7%), from €44,720 to €60,663
mainly Depreciation (+€52,308) and Net result for the year (+€42,054)
- Tangible fixed assets -€15,308
down €15,308 (-36.4%), from €42,055 to €26,747
of which Other tangible fixed assets: -€11,358
- Other debts -€100,466
down €100,466 (-68.6%), from €146,525 to €46,059
- Reserves +€42,054
up €42,054 (+85.1%), from €49,405 to €91,460
- Tax, wage and social debts +€21,141
up €21,141 (+69.6%), from €30,380 to €51,521
of which Taxes: +€15,479
- Gross operating margin -€23,272
down €23,272 (-12.0%), from €194,297 to €171,025
- Staff costs -€10,142
down €10,142 (-15.4%), from €65,695 to €55,553
- Taxes -€3,583
down €3,583 (-14.9%), from €24,099 to €20,516
- Depreciation -€1,995
down €1,995 (-3.7%), from €54,303 to €52,308
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 | €237,627 | €202,376 | -€35,251 | -14.8% |
| Fixed assets | 21/28 | €190,012 | €137,705 | -€52,308 | -27.5% |
| Intangible fixed assets | 21 | €147,958 | €110,958 | -€37,000 | -25.0% |
| Tangible fixed assets | 22/27 | €42,055 | €26,747 | -€15,308 | -36.4% |
| Plant, machinery and equipment | 23 | €4,022 | €2,673 | -€1,349 | -33.5% |
| Furniture and vehicles | 24 | €7,650 | €5,049 | -€2,601 | -34.0% |
| Other tangible fixed assets | 26 | €30,382 | €19,025 | -€11,358 | -37.4% |
| Current assets | 29/58 | €47,615 | €64,671 | +€17,056 | +35.8% |
| Amounts receivable within one year | 40/41 | €2,064 | €3,081 | +€1,018 | +49.3% |
| Trade receivables | 40 | €875 | €1,131 | +€257 | +29.4% |
| Other amounts receivable | 41 | €1,189 | €1,950 | +€761 | +64.0% |
| Cash at bank and in hand | 54/58 | €44,720 | €60,663 | +€15,943 | +35.7% |
| Deferred charges and accrued income | 490/1 | €832 | €927 | +€96 | +11.5% |
| Total equity and liabilities | 10/49 | €237,627 | €202,376 | -€35,251 | -14.8% |
| Equity | 10/15 | €54,405 | €96,460 | +€42,054 | +77.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €49,405 | €91,460 | +€42,054 | +85.1% |
| Distributable reserves | 133 | €49,405 | €91,460 | +€42,054 | +85.1% |
| Amounts payable | 17/49 | €183,222 | €105,916 | -€77,306 | -42.2% |
| Amounts payable within one year | 42/48 | €183,222 | €105,916 | -€77,306 | -42.2% |
| Trade debts | 44 | €6,317 | €8,336 | +€2,020 | +32.0% |
| Suppliers | 440/4 | €6,317 | €8,336 | +€2,020 | +32.0% |
| Taxes, remuneration and social security | 45 | €30,380 | €51,521 | +€21,141 | +69.6% |
| Taxes | 450/3 | €24,098 | €39,577 | +€15,479 | +64.2% |
| Remuneration and social security | 454/9 | €6,282 | €11,944 | +€5,662 | +90.1% |
| Other amounts payable | 47/48 | €146,525 | €46,059 | -€100,466 | -68.6% |
| Remuneration, social security and pensions | 62 | €65,695 | €55,553 | -€10,142 | -15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,303 | €52,308 | -€1,995 | -3.7% |
| Other operating charges | 640/8 | €679 | €559 | -€119 | -17.6% |
| Gross operating margin | 9900 | €194,297 | €171,025 | -€23,272 | -12.0% |
| Operating profit (loss) | 9901 | €73,621 | €62,605 | -€11,016 | -15.0% |
| Financial income | 75/76B | €3 | €124 | +€121 | +3,782% |
| Recurring financial income | 75 | €3 | €124 | +€121 | +3,782% |
| Financial charges | 65/66B | €120 | €159 | +€39 | +32.5% |
| Recurring financial charges | 65 | €120 | €159 | +€39 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €73,504 | €62,570 | -€10,934 | -14.9% |
| Income taxes | 67/77 | €24,099 | €20,516 | -€3,583 | -14.9% |
| Profit (loss) for the period | 9904 | €49,405 | €42,054 | -€7,351 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,405 | €42,054 | -€7,351 | -14.9% |
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 29 October 2026 via checked.be.