Joma NG: what changed
Two fiscal 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 NG
Largest movements
- Current investments -€205,207
down €205,207 (-14.8%), from €1.4m to €1.2m
- Financial fixed assets +€204,363
up €204,363 (+4.5%), from €4.5m to €4.7m
- Receivables within one year +€195,324
up €195,324 (+6.6%), from €2.9m to €3.1m
- Cash -€191,199
down €191,199 (-46.5%), from €411,507 to €220,308
mainly Contributions, distributions and other (-€285,714) and Investment in fixed assets (net) (-€204,363)
- Profit (loss) carried forward -€285,714
down €285,714 (-3.4%), from €8.4m to €8.1m
- Other debts +€285,714
up €285,714 (+6568.1%), from €4,350 to €290,064
- Financial charges +€118,643
up €118,643, from -€69,922 to €48,720
- Financial income +€56,624
up €56,624 (+98.6%), from €57,453 to €114,077
- Taxes -€5,262
down €5,262 (-66.1%), from €7,960 to €2,698
- Depreciation -€2,259
down €2,259 (-7.9%), from €28,655 to €26,397
- Other operating charges -€996
down €996 (-23.7%), from €4,194 to €3,198
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 | €10,235,877 | €10,253,603 | +€17,726 | +0.2% |
| Fixed assets | 21/28 | €5,498,725 | €5,676,691 | +€177,966 | +3.2% |
| Intangible fixed assets | 21 | €2,891 | €1,381 | -€1,510 | -52.2% |
| Tangible fixed assets | 22/27 | €969,841 | €944,954 | -€24,887 | -2.6% |
| Land and buildings | 22 | €969,841 | €944,954 | -€24,887 | -2.6% |
| Financial fixed assets | 28 | €4,525,993 | €4,730,356 | +€204,363 | +4.5% |
| Current assets | 29/58 | €4,737,152 | €4,576,912 | -€160,240 | -3.4% |
| Amounts receivable within one year | 40/41 | €2,937,637 | €3,132,961 | +€195,324 | +6.6% |
| Other amounts receivable | 41 | €2,937,637 | €3,132,961 | +€195,324 | +6.6% |
| Current investments | 50/53 | €1,383,814 | €1,178,607 | -€205,207 | -14.8% |
| Cash at bank and in hand | 54/58 | €411,507 | €220,308 | -€191,199 | -46.5% |
| Deferred charges and accrued income | 490/1 | €4,195 | €45,036 | +€40,842 | +973.7% |
| Total equity and liabilities | 10/49 | €10,235,877 | €10,253,603 | +€17,726 | +0.2% |
| Equity | 10/15 | €10,220,392 | €9,961,655 | -€258,737 | -2.5% |
| Contributions | 10/11 | €1,601,161 | €1,601,161 | = | 0.0% |
| Capital | 10 | €1,601,161 | €1,601,161 | = | 0.0% |
| Issued capital | 100 | €1,601,161 | €1,601,161 | = | 0.0% |
| Reserves | 13 | €239,716 | €266,693 | +€26,977 | +11.3% |
| Non-distributable reserves | 130/1 | €160,116 | €160,116 | = | 0.0% |
| Legal reserve | 130 | €160,116 | €160,116 | = | 0.0% |
| Distributable reserves | 133 | €79,600 | €106,577 | +€26,977 | +33.9% |
| Profit (loss) carried forward | 14 | €8,379,516 | €8,093,802 | -€285,714 | -3.4% |
| Amounts payable | 17/49 | €15,485 | €291,949 | +€276,463 | +1785.3% |
| Amounts payable within one year | 42/48 | €12,474 | €291,041 | +€278,567 | +2233.1% |
| Trade debts | 44 | €2,728 | €777 | -€1,951 | -71.5% |
| Suppliers | 440/4 | €2,728 | €777 | -€1,951 | -71.5% |
| Taxes, remuneration and social security | 45 | €5,396 | €200 | -€5,196 | -96.3% |
| Taxes | 450/3 | €5,396 | - | -€5,396 | |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other amounts payable | 47/48 | €4,350 | €290,064 | +€285,714 | +6568.1% |
| Accrued charges and deferred income | 492/3 | €3,011 | €907 | -€2,104 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,655 | €26,397 | -€2,259 | -7.9% |
| Other operating charges | 640/8 | €4,194 | €3,198 | -€996 | -23.7% |
| Gross operating margin | 9900 | -€6,967 | -€6,088 | +€879 | +12.6% |
| Operating profit (loss) | 9901 | -€39,816 | -€35,682 | +€4,134 | +10.4% |
| Financial income | 75/76B | €57,453 | €114,077 | +€56,624 | +98.6% |
| Recurring financial income | 75 | €57,453 | €114,077 | +€56,624 | +98.6% |
| Financial charges | 65/66B | -€69,922 | €48,720 | +€118,643 | |
| Recurring financial charges | 65 | -€69,922 | €48,720 | +€118,643 | |
| Profit (loss) for the period before taxes | 9903 | €87,560 | €29,675 | -€57,885 | -66.1% |
| Income taxes | 67/77 | €7,960 | €2,698 | -€5,262 | -66.1% |
| Profit (loss) for the period | 9904 | €79,600 | €26,977 | -€52,623 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,600 | €26,977 | -€52,623 | -66.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.