JOMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year -€59,225
down €59,225 (-72.5%), from €81,738 to €22,513
of which Trade receivables: -€60,990
- Tangible fixed assets -€8,267
down €8,267 (-47.8%), from €17,307 to €9,040
of which Leasing and similar rights: -€7,800
- Cash +€6,474
up €6,474 (+667%), from €970 to €7,444
mainly Receivables within one year (+€59,225) and Other debts (+€33,880)
- Trade debts -€52,404
no longer reported in 2025 (was €52,404)
- Other debts +€33,880
up €33,880 (+218%), from €15,551 to €49,431
- Profit (loss) carried forward -€15,795
down €15,795, from €2,190 to -€13,605
- Current portion of long-term debt -€10,536
down €10,536 (-69.2%), from €15,214 to €4,679
- Advances received -€9,690
down €9,690 (-56.6%), from €17,120 to €7,430
- Gross operating margin -€24,391
down €24,391 (-53.8%), from €45,318 to €20,927
- Staff costs -€15,417
down €15,417 (-42.6%), from €36,205 to €20,788
- Other operating charges -€1,585
down €1,585 (-25.1%), from €6,329 to €4,743
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 | €118,855 | €57,263 | -€61,592 | -51.8% |
| Fixed assets | 21/28 | €25,746 | €17,479 | -€8,267 | -32.1% |
| Tangible fixed assets | 22/27 | €17,307 | €9,040 | -€8,267 | -47.8% |
| Plant, machinery and equipment | 23 | €173 | €336 | +€163 | +94.4% |
| Furniture and vehicles | 24 | €952 | €569 | -€383 | -40.2% |
| Leasing and similar rights | 25 | €13,933 | €6,133 | -€7,800 | -56.0% |
| Other tangible fixed assets | 26 | €2,250 | €2,002 | -€248 | -11.0% |
| Financial fixed assets | 28 | €8,439 | €8,439 | = | 0.0% |
| Current assets | 29/58 | €93,109 | €39,784 | -€53,325 | -57.3% |
| Stocks and contracts in progress | 3 | €4,471 | €4,602 | +€131 | +2.9% |
| Stocks | 30/36 | €4,471 | €4,602 | +€131 | +2.9% |
| Amounts receivable within one year | 40/41 | €81,738 | €22,513 | -€59,225 | -72.5% |
| Trade receivables | 40 | €79,700 | €18,710 | -€60,990 | -76.5% |
| Other amounts receivable | 41 | €2,038 | €3,802 | +€1,764 | +86.6% |
| Cash at bank and in hand | 54/58 | €970 | €7,444 | +€6,474 | +667% |
| Deferred charges and accrued income | 490/1 | €5,929 | €5,225 | -€704 | -11.9% |
| Total equity and liabilities | 10/49 | €118,855 | €57,263 | -€61,592 | -51.8% |
| Equity | 10/15 | €8,390 | -€7,405 | -€15,795 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,190 | -€13,605 | -€15,795 | |
| Amounts payable | 17/49 | €110,465 | €64,669 | -€45,796 | -41.5% |
| Amounts payable after more than one year | 17 | €4,163 | - | -€4,163 | |
| Financial debts | 170/4 | €4,163 | - | -€4,163 | |
| Amounts payable within one year | 42/48 | €106,302 | €64,669 | -€41,633 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €15,214 | €4,679 | -€10,536 | -69.2% |
| Trade debts | 44 | €52,404 | - | -€52,404 | |
| Suppliers | 440/4 | €52,404 | - | -€52,404 | |
| Advances received on contracts in progress | 46 | €17,120 | €7,430 | -€9,690 | -56.6% |
| Taxes, remuneration and social security | 45 | €6,012 | €3,129 | -€2,883 | -48.0% |
| Taxes | 450/3 | €1,232 | €141 | -€1,091 | -88.6% |
| Remuneration and social security | 454/9 | €4,780 | €2,988 | -€1,792 | -37.5% |
| Other amounts payable | 47/48 | €15,551 | €49,431 | +€33,880 | +218% |
| Non-recurring operating income | 76A | €12,231 | - | -€12,231 | |
| Remuneration, social security and pensions | 62 | €36,205 | €20,788 | -€15,417 | -42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,737 | €8,682 | -€55 | -0.6% |
| Other operating charges | 640/8 | €6,329 | €4,743 | -€1,585 | -25.1% |
| Non-recurring operating charges | 66A | €411 | - | -€411 | |
| Gross operating margin | 9900 | €45,318 | €20,927 | -€24,391 | -53.8% |
| Operating profit (loss) | 9901 | -€6,363 | -€13,286 | -€6,924 | -109% |
| Financial income | 75/76B | - | €157 | +€157 | |
| Recurring financial income | 75 | - | €157 | +€157 | |
| Financial charges | 65/66B | €2,511 | €2,525 | +€14 | +0.6% |
| Recurring financial charges | 65 | €2,511 | €2,525 | +€14 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,874 | -€15,655 | -€6,781 | -76.4% |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | -€9,007 | -€15,795 | -€6,789 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,007 | -€15,795 | -€6,789 | -75.4% |
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 26 October 2026 via checked.be.