JOMABRIFI: 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.
What changed
JOMABRIFI
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€1.1m-€465,422
Equity
€44.5m
2024 · €46.1m-€1.6m
Cash
€68,004
2024 · €2.1m-€2.1m
Balance sheet total
€72.2m
2024 · €73.1m-€879,830
Largest movements
Assets
- Cash -€2.1m
down €2.1m (-96.8%), from €2.1m to €68,004
mainly Net result for the year (-€1.6m) and Receivables within one year (-€1.0m)
- Receivables within one year +€1.0m
up €1.0m (+14.8%), from €7.0m to €8.0m
of which Other amounts receivable: +€1.0m
Equity and liabilities
- Debts after one year +€2.0m
up €2.0m (+14.8%), from €13.8m to €15.8m
of which Other amounts payable: +€2.8m
- Profit (loss) carried forward -€1.5m
down €1.5m (-7.1%), from €20.5m to €19.1m
- Current portion of long-term debt -€999,935
down €999,935 (-75.7%), from €1.3m to €320,465
Income statement
- Financial charges +€325,737
up €325,737 (+25.2%), from €1.3m to €1.6m
- Services and other goods +€246,611
up €246,611 (+40.7%), from €606,417 to €853,028
- Turnover +€100,000
up €100,000 (+16.7%), from €600,000 to €700,000
- Financial income +€51,914
up €51,914 (+17.3%), from €300,232 to €352,147
- Other operating income -€48,970
down €48,970 (-10.3%), from €475,596 to €426,626
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.
Result 2024
-€1.1m
Turnover
+€100,000
Other operating income
-€48,970
Services and other goods
-€246,611
Staff costs
-€5,003
Depreciation
+€3,551
Other operating charges
+€3,505
Other operating items
+€2,143
Financial income
+€51,914
Financial charges
-€325,737
Taxes
+€1,190
Deferred taxes and other
-€1,405
Result 2025
-€1.6m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€2.3m
Investment
-€283,650
Financing
+€528,634
Cash 2024
€2.1m
From operations (derived)
-€2.3m
Net result for the year
-€1.6m
Depreciation
+€287,924
Receivables within one year
-€1.0m
Deferred charges and accrued income
-€176,212
Provisions
-€45,961
Trade debts
-€31,554
Tax, wage and social debts
+€14,745
Other debts
-€336,432
Accrued charges and deferred income
+€586,349
Investment (derived)
-€283,650
Investment in fixed assets (net)
-€283,650
Financing
+€528,634
Debts after one year
+€2.0m
Current portion of long-term debt
-€999,935
Short-term financial debts
-€500,000
Cash 2025
€68,004
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €73,115,353 | €72,235,523 | -€879,830 | -1.2% |
| Fixed assets | 21/28 | €63,805,971 | €63,801,696 | -€4,275 | 0.0% |
| Tangible fixed assets | 22/27 | €28,409,916 | €28,405,641 | -€4,275 | 0.0% |
| Land and buildings | 22 | €24,522,697 | €24,518,621 | -€4,076 | 0.0% |
| Plant, machinery and equipment | 23 | €13,806 | €9,714 | -€4,092 | -29.6% |
| Furniture and vehicles | 24 | €5,160 | €2,932 | -€2,227 | -43.2% |
| Other tangible fixed assets | 26 | €3,868,253 | €3,874,374 | +€6,121 | +0.2% |
| Financial fixed assets | 28 | €35,396,055 | €35,396,055 | = | 0.0% |
| Affiliated companies | 280/1 | €32,973,032 | €32,973,032 | = | 0.0% |
| Participating interests | 280 | €32,973,032 | €32,973,032 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,423,023 | €2,423,023 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,423,023 | €2,423,023 | = | 0.0% |
| Current assets | 29/58 | €9,309,382 | €8,433,827 | -€875,555 | -9.4% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,962,298 | €7,990,684 | +€1.0m | +14.8% |
| Trade receivables | 40 | €280,970 | €302,885 | +€21,914 | +7.8% |
| Other amounts receivable | 41 | €6,681,327 | €7,687,799 | +€1.0m | +15.1% |
| Cash at bank and in hand | 54/58 | €2,148,157 | €68,004 | -€2.1m | -96.8% |
| Deferred charges and accrued income | 490/1 | €198,927 | €375,139 | +€176,212 | +88.6% |
| Total equity and liabilities | 10/49 | €73,115,353 | €72,235,523 | -€879,830 | -1.2% |
| Equity | 10/15 | €46,075,776 | €44,480,166 | -€1.6m | -3.5% |
| Contributions | 10/11 | €939,158 | €939,158 | = | 0.0% |
| Capital | 10 | €939,158 | €939,158 | = | 0.0% |
| Issued capital | 100 | €939,158 | €939,158 | = | 0.0% |
| Revaluation surpluses | 12 | €21,507,298 | €21,507,298 | = | 0.0% |
| Reserves | 13 | €3,119,910 | €2,982,026 | -€137,884 | -4.4% |
| Non-distributable reserves | 130/1 | €93,916 | €93,916 | = | 0.0% |
| Legal reserve | 130 | €93,916 | €93,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,025,994 | €2,888,110 | -€137,884 | -4.6% |
| Profit (loss) carried forward | 14 | €20,509,410 | €19,051,685 | -€1.5m | -7.1% |
| Provisions and deferred taxes | 16 | €1,008,665 | €962,703 | -€45,961 | -4.6% |
| Deferred taxes | 168 | €1,008,665 | €962,703 | -€45,961 | -4.6% |
| Amounts payable | 17/49 | €26,030,912 | €26,792,653 | +€761,741 | +2.9% |
| Amounts payable after more than one year | 17 | €13,752,527 | €15,781,096 | +€2.0m | +14.8% |
| Financial debts | 170/4 | €4,683,551 | €3,863,086 | -€820,465 | -17.5% |
| Credit institutions | 173 | €4,683,551 | €3,863,086 | -€820,465 | -17.5% |
| Other amounts payable | 178/9 | €9,068,976 | €11,918,009 | +€2.8m | +31.4% |
| Amounts payable within one year | 42/48 | €12,252,354 | €10,399,176 | -€1.9m | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €1,320,400 | €320,465 | -€999,935 | -75.7% |
| Financial debts | 43 | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Credit institutions | 430/8 | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Trade debts | 44 | €127,310 | €95,756 | -€31,554 | -24.8% |
| Suppliers | 440/4 | €127,310 | €95,756 | -€31,554 | -24.8% |
| Taxes, remuneration and social security | 45 | €27,762 | €42,506 | +€14,745 | +53.1% |
| Taxes | 450/3 | €13,504 | €21,793 | +€8,289 | +61.4% |
| Remuneration and social security | 454/9 | €14,257 | €20,713 | +€6,456 | +45.3% |
| Other amounts payable | 47/48 | €9,776,882 | €9,440,449 | -€336,432 | -3.4% |
| Accrued charges and deferred income | 492/3 | €26,032 | €612,381 | +€586,349 | +2,252% |
| Operating income | 70/76A | €1,075,596 | €1,126,626 | +€51,030 | +4.7% |
| Turnover | 70 | €600,000 | €700,000 | +€100,000 | +16.7% |
| Other operating income | 74 | €475,596 | €426,626 | -€48,970 | -10.3% |
| Operating charges | 60/66A | €1,257,322 | €1,499,737 | +€242,414 | +19.3% |
| Services and other goods | 61 | €606,417 | €853,028 | +€246,611 | +40.7% |
| Remuneration, social security and pensions | 62 | €215,901 | €220,904 | +€5,003 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €291,476 | €287,924 | -€3,551 | -1.2% |
| Other operating charges | 640/8 | €141,386 | €137,881 | -€3,505 | -2.5% |
| Non-recurring operating charges | 66A | €2,143 | €0 | -€2,143 | -100% |
| Operating profit (loss) | 9901 | -€181,727 | -€373,111 | -€191,384 | -105% |
| Financial income | 75/76B | €300,232 | €352,147 | +€51,914 | +17.3% |
| Recurring financial income | 75 | €300,232 | €352,147 | +€51,914 | +17.3% |
| Income from current assets | 751 | €291,067 | €352,121 | +€61,054 | +21.0% |
| Other financial income | 752/9 | €9,165 | €25 | -€9,140 | -99.7% |
| Financial charges | 65/66B | €1,294,453 | €1,620,190 | +€325,737 | +25.2% |
| Recurring financial charges | 65 | €1,294,453 | €1,620,190 | +€325,737 | +25.2% |
| Debt charges | 650 | €1,290,916 | €1,571,416 | +€280,500 | +21.7% |
| Other financial charges | 652/9 | €3,538 | €48,774 | +€45,237 | +1,279% |
| Profit (loss) for the period before taxes | 9903 | -€1,175,948 | -€1,641,155 | -€465,207 | -39.6% |
| Transfer from deferred taxes | 780 | €47,367 | €45,961 | -€1,405 | -3.0% |
| Income taxes | 67/77 | €1,606 | €416 | -€1,190 | -74.1% |
| Taxes | 670/3 | €1,606 | €416 | -€1,190 | -74.1% |
| Profit (loss) for the period | 9904 | -€1,130,187 | -€1,595,609 | -€465,422 | -41.2% |
| Transfer from tax-exempt reserves | 789 | €142,100 | €137,884 | -€4,216 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€988,087 | -€1,457,725 | -€469,638 | -47.5% |
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 19 October 2026 via checked.be.