JOMAGRI: 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.
JOMAGRI
Largest movements
- Cash -€10,140
down €10,140 (-82.2%), from €12,329 to €2,189
mainly Net result for the year (-€25,462) and Stocks and contracts (-€2,938)
- Receivables within one year -€6,917
down €6,917 (-80.1%), from €8,633 to €1,716
of which Trade receivables: -€3,993
- Stocks and contracts +€2,938
up €2,938 (+39.2%), from €7,486 to €10,424
- Tangible fixed assets -€2,109
down €2,109 (-59.1%), from €3,570 to €1,460
of which Plant, machinery and equipment: -€1,123
- Intangible fixed assets -€706
down €706 (-15.6%), from €4,519 to €3,812
- Profit (loss) carried forward -€25,462
down €25,462 (-14.7%), from -€172,779 to -€198,241
- Trade debts +€9,050
up €9,050 (+841%), from €1,076 to €10,125
- Gross operating margin -€37,076
down €37,076, from €15,382 to -€21,695
- Financial income +€328
up €328 (+88,524%), from €0 to €328
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 | €38,296 | €21,885 | -€16,412 | -42.9% |
| Fixed assets | 21/28 | €8,088 | €5,273 | -€2,816 | -34.8% |
| Intangible fixed assets | 21 | €4,519 | €3,812 | -€706 | -15.6% |
| Tangible fixed assets | 22/27 | €3,570 | €1,460 | -€2,109 | -59.1% |
| Plant, machinery and equipment | 23 | €1,173 | €50 | -€1,123 | -95.7% |
| Furniture and vehicles | 24 | €2,397 | €1,410 | -€986 | -41.2% |
| Current assets | 29/58 | €30,208 | €16,612 | -€13,596 | -45.0% |
| Stocks and contracts in progress | 3 | €7,486 | €10,424 | +€2,938 | +39.2% |
| Stocks | 30/36 | €7,486 | €10,424 | +€2,938 | +39.2% |
| Amounts receivable within one year | 40/41 | €8,633 | €1,716 | -€6,917 | -80.1% |
| Trade receivables | 40 | €3,993 | €0 | -€3,993 | -100% |
| Other amounts receivable | 41 | €4,640 | €1,716 | -€2,924 | -63.0% |
| Cash at bank and in hand | 54/58 | €12,329 | €2,189 | -€10,140 | -82.2% |
| Deferred charges and accrued income | 490/1 | €1,760 | €2,283 | +€523 | +29.7% |
| Total equity and liabilities | 10/49 | €38,296 | €21,885 | -€16,412 | -42.9% |
| Equity | 10/15 | €37,221 | €11,759 | -€25,462 | -68.4% |
| Contributions | 10/11 | €210,000 | €210,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€172,779 | -€198,241 | -€25,462 | -14.7% |
| Amounts payable | 17/49 | €1,076 | €10,125 | +€9,050 | +841% |
| Amounts payable within one year | 42/48 | €1,076 | €10,125 | +€9,050 | +841% |
| Trade debts | 44 | €1,076 | €10,125 | +€9,050 | +841% |
| Suppliers | 440/4 | €1,076 | €10,125 | +€9,050 | +841% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,022 | €2,816 | -€206 | -6.8% |
| Other operating charges | 640/8 | €1,163 | €1,156 | -€8 | -0.7% |
| Gross operating margin | 9900 | €15,382 | -€21,695 | -€37,076 | |
| Operating profit (loss) | 9901 | €11,196 | -€25,666 | -€36,862 | |
| Financial income | 75/76B | €0 | €328 | +€328 | +88,524% |
| Recurring financial income | 75 | €0 | €328 | +€328 | +88,524% |
| Financial charges | 65/66B | €69 | €124 | +€55 | +79.0% |
| Recurring financial charges | 65 | €69 | €124 | +€55 | +79.0% |
| Profit (loss) for the period before taxes | 9903 | €11,128 | -€25,462 | -€36,589 | |
| Profit (loss) for the period | 9904 | €11,128 | -€25,462 | -€36,589 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,128 | -€25,462 | -€36,589 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.