JOMACO-EVERCOOL: 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.
JOMACO-EVERCOOL
Largest movements
- Current investments +€100,000
up €100,000 (+33.3%), from €300,000 to €400,000
- Cash +€39,936
up €39,936 (+29.8%), from €133,821 to €173,756
mainly Net result for the year (+€197,298) and Other debts (+€77,603)
- Receivables within one year +€35,297
up €35,297 (+27.7%), from €127,417 to €162,713
of which Trade receivables: +€44,482
- Stocks and contracts +€16,024
up €16,024 (+5.9%), from €273,391 to €289,415
- Tangible fixed assets -€13,928
down €13,928 (-4.1%), from €343,404 to €329,476
of which Furniture and vehicles: -€17,216
- Profit (loss) carried forward +€197,298
up €197,298 (+59.2%), from €333,106 to €530,404
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
- Other debts +€77,603
up €77,603 (+14.8%), from €524,673 to €602,276
- Debts after one year -€40,499
down €40,499 (-37.8%), from €107,197 to €66,698
- Tax, wage and social debts +€34,672
up €34,672 (+163%), from €21,291 to €55,962
of which Taxes: +€18,563
- Depreciation -€144,491
down €144,491 (-76.9%), from €187,955 to €43,464
- Taxes +€52,827
up €52,827 (+232%), from €22,816 to €75,642
- Gross operating margin +€51,206
up €51,206 (+9.4%), from €543,171 to €594,377
- Staff costs +€32,376
up €32,376 (+14.2%), from €228,129 to €260,505
- Financial charges -€8,940
down €8,940 (-43.8%), from €20,414 to €11,473
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 | €1,222,443 | €1,390,889 | +€168,446 | +13.8% |
| Fixed assets | 21/28 | €387,814 | €365,004 | -€22,810 | -5.9% |
| Intangible fixed assets | 21 | €44,410 | €35,528 | -€8,882 | -20.0% |
| Tangible fixed assets | 22/27 | €343,404 | €329,476 | -€13,928 | -4.1% |
| Land and buildings | 22 | €135,306 | €125,663 | -€9,643 | -7.1% |
| Plant, machinery and equipment | 23 | €1,852 | €0 | -€1,852 | -100% |
| Furniture and vehicles | 24 | €57,513 | €40,296 | -€17,216 | -29.9% |
| Other tangible fixed assets | 26 | €148,734 | €163,517 | +€14,783 | +9.9% |
| Current assets | 29/58 | €834,629 | €1,025,885 | +€191,256 | +22.9% |
| Stocks and contracts in progress | 3 | €273,391 | €289,415 | +€16,024 | +5.9% |
| Stocks | 30/36 | €273,391 | €289,415 | +€16,024 | +5.9% |
| Amounts receivable within one year | 40/41 | €127,417 | €162,713 | +€35,297 | +27.7% |
| Trade receivables | 40 | €118,231 | €162,713 | +€44,482 | +37.6% |
| Other amounts receivable | 41 | €9,186 | €0 | -€9,186 | -100% |
| Current investments | 50/53 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €133,821 | €173,756 | +€39,936 | +29.8% |
| Total equity and liabilities | 10/49 | €1,222,443 | €1,390,889 | +€168,446 | +13.8% |
| Equity | 10/15 | €367,103 | €564,401 | +€197,298 | +53.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €14,997 | €14,997 | = | 0.0% |
| Distributable reserves | 133 | €14,997 | €14,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,106 | €530,404 | +€197,298 | +59.2% |
| Amounts payable | 17/49 | €855,340 | €826,487 | -€28,852 | -3.4% |
| Amounts payable after more than one year | 17 | €107,197 | €66,698 | -€40,499 | -37.8% |
| Financial debts | 170/4 | €107,197 | €66,698 | -€40,499 | -37.8% |
| Amounts payable within one year | 42/48 | €748,143 | €759,790 | +€11,647 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €58,285 | €33,940 | -€24,346 | -41.8% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Credit institutions | 430/8 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €43,894 | €67,491 | +€23,597 | +53.8% |
| Suppliers | 440/4 | €43,894 | €67,491 | +€23,597 | +53.8% |
| Advances received on contracts in progress | 46 | - | €121 | +€121 | |
| Taxes, remuneration and social security | 45 | €21,291 | €55,962 | +€34,672 | +163% |
| Taxes | 450/3 | €12,618 | €31,181 | +€18,563 | +147% |
| Remuneration and social security | 454/9 | €8,672 | €24,781 | +€16,109 | +186% |
| Other amounts payable | 47/48 | €524,673 | €602,276 | +€77,603 | +14.8% |
| Remuneration, social security and pensions | 62 | €228,129 | €260,505 | +€32,376 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €187,955 | €43,464 | -€144,491 | -76.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,075 | +€7,075 | |
| Other operating charges | 640/8 | €6,385 | €5,752 | -€633 | -9.9% |
| Gross operating margin | 9900 | €543,171 | €594,377 | +€51,206 | +9.4% |
| Operating profit (loss) | 9901 | €120,702 | €277,581 | +€156,879 | +130% |
| Financial income | 75/76B | €5,511 | €6,833 | +€1,322 | +24.0% |
| Recurring financial income | 75 | €5,511 | €5,163 | -€347 | -6.3% |
| Non-recurring financial income | 76B | - | €1,669 | +€1,669 | |
| Financial charges | 65/66B | €20,414 | €11,473 | -€8,940 | -43.8% |
| Recurring financial charges | 65 | €20,414 | €11,473 | -€8,940 | -43.8% |
| Profit (loss) for the period before taxes | 9903 | €105,799 | €272,940 | +€167,141 | +158% |
| Income taxes | 67/77 | €22,816 | €75,642 | +€52,827 | +232% |
| Profit (loss) for the period | 9904 | €82,983 | €197,298 | +€114,315 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €82,983 | €197,298 | +€114,315 | +138% |
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 15 October 2026 via checked.be.