JOMAERTS: 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.
JOMAERTS
Largest movements
- Receivables within one year +€46,830
up €46,830 (+97.5%), from €48,048 to €94,878
of which Trade receivables: +€54,210
- Cash +€24,794
up €24,794 (+4.2%), from €594,823 to €619,617
mainly Net result for the year (+€61,291) and Other debts (+€4,399)
- Reserves +€61,291
up €61,291 (+21.4%), from €286,480 to €347,771
of which Distributable reserves: +€61,291
- Gross operating margin +€57,023
up €57,023 (+136%), from €41,815 to €98,838
- Taxes +€18,522
up €18,522 (+181%), from €10,230 to €28,752
- Financial income +€1,226
up €1,226 (+228%), from €538 to €1,764
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €688,633 | €758,736 | +€70,103 | +10.2% |
| Fixed assets | 21/28 | €45,762 | €44,241 | -€1,521 | -3.3% |
| Tangible fixed assets | 22/27 | €45,762 | €44,241 | -€1,521 | -3.3% |
| Land and buildings | 22 | €45,762 | €44,241 | -€1,521 | -3.3% |
| Current assets | 29/58 | €642,871 | €714,495 | +€71,624 | +11.1% |
| Amounts receivable within one year | 40/41 | €48,048 | €94,878 | +€46,830 | +97.5% |
| Trade receivables | 40 | €30,736 | €84,947 | +€54,210 | +176% |
| Other amounts receivable | 41 | €17,312 | €9,931 | -€7,381 | -42.6% |
| Cash at bank and in hand | 54/58 | €594,823 | €619,617 | +€24,794 | +4.2% |
| Total equity and liabilities | 10/49 | €688,633 | €758,736 | +€70,103 | +10.2% |
| Equity | 10/15 | €575,480 | €636,771 | +€61,291 | +10.7% |
| Contributions | 10/11 | €289,000 | €289,000 | = | 0.0% |
| Capital | 10 | €289,000 | €289,000 | = | 0.0% |
| Issued capital | 100 | €289,000 | €289,000 | = | 0.0% |
| Reserves | 13 | €286,480 | €347,771 | +€61,291 | +21.4% |
| Non-distributable reserves | 130/1 | €28,900 | €28,900 | = | 0.0% |
| Legal reserve | 130 | €28,900 | €28,900 | = | 0.0% |
| Distributable reserves | 133 | €257,580 | €318,871 | +€61,291 | +23.8% |
| Amounts payable | 17/49 | €113,153 | €121,965 | +€8,812 | +7.8% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,540 | €60,352 | +€8,812 | +17.1% |
| Trade debts | 44 | - | €155 | +€155 | |
| Suppliers | 440/4 | - | €155 | +€155 | |
| Taxes, remuneration and social security | 45 | €1,765 | €6,023 | +€4,258 | +241% |
| Taxes | 450/3 | €1,765 | €6,023 | +€4,258 | +241% |
| Other amounts payable | 47/48 | €49,775 | €54,174 | +€4,399 | +8.8% |
| Accrued charges and deferred income | 492/3 | €1,613 | €1,613 | = | 0.0% |
| Non-recurring operating income | 76A | €25,980 | €82,047 | +€56,066 | +216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,651 | €1,521 | -€130 | -7.9% |
| Other operating charges | 640/8 | €2,392 | €2,477 | +€84 | +3.5% |
| Gross operating margin | 9900 | €41,815 | €98,838 | +€57,023 | +136% |
| Operating profit (loss) | 9901 | €37,772 | €94,841 | +€57,069 | +151% |
| Financial income | 75/76B | €538 | €1,764 | +€1,226 | +228% |
| Recurring financial income | 75 | €538 | €1,764 | +€1,226 | +228% |
| Financial charges | 65/66B | €6,479 | €6,562 | +€83 | +1.3% |
| Recurring financial charges | 65 | €6,479 | €6,562 | +€83 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €31,831 | €90,043 | +€58,212 | +183% |
| Income taxes | 67/77 | €10,230 | €28,752 | +€18,522 | +181% |
| Profit (loss) for the period | 9904 | €21,601 | €61,291 | +€39,690 | +184% |
| Profit (loss) for the period to be appropriated | 9905 | €21,601 | €61,291 | +€39,690 | +184% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.