JOMA BOUW: what changed
JOMA BOUW
Largest movements
- Stocks and contracts -€183,900
down €183,900 (-100%), from €183,900 to €0
- Cash +€108,869
up €108,869 (+91.6%), from €118,805 to €227,673
mainly Stocks and contracts (+€183,900) and Net result for the year (+€29,638)
- Reserves -€62,991
down €62,991 (-25.5%), from €247,133 to €184,142
- Trade debts -€16,292
down €16,292 (-99.7%), from €16,334 to €43
- Other debts +€3,423
up €3,423 (+8.2%), from €41,807 to €45,230
- Gross operating margin +€53,755
up €53,755, from -€10,796 to €42,959
- Taxes +€6,698
up €6,698 (+492%), from €1,361 to €8,060
- Financial income -€1,857
down €1,857 (-94.6%), from €1,963 to €106
- Financial charges +€1,388
up €1,388 (+44.0%), from €3,153 to €4,541
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,999 | €233,073 | -€74,926 | -24.3% |
| Current assets | 29/58 | €307,999 | €233,073 | -€74,926 | -24.3% |
| Stocks and contracts in progress | 3 | €183,900 | €0 | -€183,900 | -100% |
| Stocks | 30/36 | €183,900 | €0 | -€183,900 | -100% |
| Amounts receivable within one year | 40/41 | €5,294 | €5,399 | +€106 | +2.0% |
| Other amounts receivable | 41 | €5,294 | €5,399 | +€106 | +2.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €118,805 | €227,673 | +€108,869 | +91.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €307,999 | €233,073 | -€74,926 | -24.3% |
| Equity | 10/15 | €248,918 | €185,927 | -€62,991 | -25.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,133 | €184,142 | -€62,991 | -25.5% |
| Distributable reserves | 133 | €247,133 | €184,142 | -€62,991 | -25.5% |
| Profit (loss) carried forward | 14 | -€16,815 | -€16,815 | = | 0.0% |
| Amounts payable | 17/49 | €59,081 | €47,146 | -€11,935 | -20.2% |
| Amounts payable within one year | 42/48 | €59,081 | €47,146 | -€11,935 | -20.2% |
| Trade debts | 44 | €16,334 | €43 | -€16,292 | -99.7% |
| Suppliers | 440/4 | €16,334 | €43 | -€16,292 | -99.7% |
| Taxes, remuneration and social security | 45 | €940 | €1,874 | +€934 | +99.4% |
| Taxes | 450/3 | €940 | €1,874 | +€934 | +99.4% |
| Other amounts payable | 47/48 | €41,807 | €45,230 | +€3,423 | +8.2% |
| Other operating charges | 640/8 | €881 | €827 | -€54 | -6.1% |
| Gross operating margin | 9900 | -€10,796 | €42,959 | +€53,755 | |
| Operating profit (loss) | 9901 | -€11,677 | €42,132 | +€53,809 | |
| Financial income | 75/76B | €1,963 | €106 | -€1,857 | -94.6% |
| Recurring financial income | 75 | €1,963 | €106 | -€1,857 | -94.6% |
| Financial charges | 65/66B | €3,153 | €4,541 | +€1,388 | +44.0% |
| Recurring financial charges | 65 | €3,153 | €4,541 | +€1,388 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,867 | €37,697 | +€50,564 | |
| Income taxes | 67/77 | €1,361 | €8,060 | +€6,698 | +492% |
| Profit (loss) for the period | 9904 | -€14,228 | €29,638 | +€43,866 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,228 | €29,638 | +€43,866 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.