JOMA RACING: what changed
JOMA RACING
Largest movements
- Tangible fixed assets +€36,543
up €36,543 (+1,716%), from €2,129 to €38,672
of which Furniture and vehicles: +€32,237
- Cash -€30,168
down €30,168 (-58.0%), from €52,006 to €21,837
mainly Investment in fixed assets (net) (-€43,765) and Contributions, distributions and other (-€21,429)
- Receivables within one year +€9,906
up €9,906 (+309%), from €3,202 to €13,108
of which Other amounts receivable: +€10,411
- Stocks and contracts -€7,933
down €7,933 (-42.9%), from €18,506 to €10,573
- Other debts +€12,066
up €12,066 (+411%), from €2,934 to €15,000
- Reserves -€8,703
down €8,703 (-25.6%), from €34,036 to €25,334
- Tax, wage and social debts +€6,160
up €6,160 (+279%), from €2,208 to €8,368
of which Taxes: +€7,647
- Gross operating margin +€17,862
up €17,862 (+230%), from €7,764 to €25,626
- Taxes +€4,271
up €4,271 (+1,665%), from €256 to €4,527
- Other operating charges -€3,276
down €3,276 (-78.0%), from €4,200 to €924
- Depreciation +€1,794
up €1,794 (+33.0%), from €5,428 to €7,222
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 | €76,814 | €85,446 | +€8,632 | +11.2% |
| Fixed assets | 21/28 | €2,129 | €38,672 | +€36,543 | +1,716% |
| Tangible fixed assets | 22/27 | €2,129 | €38,672 | +€36,543 | +1,716% |
| Plant, machinery and equipment | 23 | €1,088 | €5,394 | +€4,306 | +396% |
| Furniture and vehicles | 24 | €1,041 | €33,278 | +€32,237 | +3,096% |
| Current assets | 29/58 | €74,685 | €46,774 | -€27,911 | -37.4% |
| Stocks and contracts in progress | 3 | €18,506 | €10,573 | -€7,933 | -42.9% |
| Stocks | 30/36 | €18,506 | €10,573 | -€7,933 | -42.9% |
| Amounts receivable within one year | 40/41 | €3,202 | €13,108 | +€9,906 | +309% |
| Trade receivables | 40 | €3,002 | €2,498 | -€504 | -16.8% |
| Other amounts receivable | 41 | €199 | €10,610 | +€10,411 | +5,225% |
| Cash at bank and in hand | 54/58 | €52,006 | €21,837 | -€30,168 | -58.0% |
| Deferred charges and accrued income | 490/1 | €972 | €1,256 | +€284 | +29.3% |
| Total equity and liabilities | 10/49 | €76,814 | €85,446 | +€8,632 | +11.2% |
| Equity | 10/15 | €69,485 | €60,782 | -€8,703 | -12.5% |
| Contributions | 10/11 | €35,449 | €35,449 | = | 0.0% |
| Reserves | 13 | €34,036 | €25,334 | -€8,703 | -25.6% |
| Distributable reserves | 133 | €34,036 | €25,334 | -€8,703 | -25.6% |
| Amounts payable | 17/49 | €7,329 | €24,664 | +€17,335 | +237% |
| Amounts payable within one year | 42/48 | €7,023 | €24,444 | +€17,421 | +248% |
| Trade debts | 44 | €1,881 | €1,076 | -€805 | -42.8% |
| Suppliers | 440/4 | €1,881 | €1,076 | -€805 | -42.8% |
| Taxes, remuneration and social security | 45 | €2,208 | €8,368 | +€6,160 | +279% |
| Taxes | 450/3 | €720 | €8,368 | +€7,647 | +1,062% |
| Remuneration and social security | 454/9 | €1,487 | - | -€1,487 | |
| Other amounts payable | 47/48 | €2,934 | €15,000 | +€12,066 | +411% |
| Accrued charges and deferred income | 492/3 | €306 | €220 | -€86 | -28.2% |
| Non-recurring operating income | 76A | - | €10,744 | +€10,744 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,428 | €7,222 | +€1,794 | +33.0% |
| Other operating charges | 640/8 | €4,200 | €924 | -€3,276 | -78.0% |
| Gross operating margin | 9900 | €7,764 | €25,626 | +€17,862 | +230% |
| Operating profit (loss) | 9901 | -€1,864 | €17,481 | +€19,345 | |
| Financial income | 75/76B | - | €185 | +€185 | |
| Recurring financial income | 75 | - | €185 | +€185 | |
| Financial charges | 65/66B | €434 | €413 | -€21 | -4.9% |
| Recurring financial charges | 65 | €434 | €413 | -€21 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,298 | €17,253 | +€19,551 | |
| Income taxes | 67/77 | €256 | €4,527 | +€4,271 | +1,665% |
| Profit (loss) for the period | 9904 | -€2,555 | €12,726 | +€15,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,555 | €12,726 | +€15,281 |
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.