JOMAGRO: 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.
JOMAGRO
Largest movements
- Receivables within one year +€37,320
up €37,320 (+34.5%), from €108,187 to €145,508
of which Trade receivables: +€38,723
- Tangible fixed assets -€24,346
down €24,346 (-9.3%), from €262,170 to €237,824
of which Plant, machinery and equipment: -€15,668
- Receivables after one year +€19,726
up €19,726 (+242.9%), from €8,122 to €27,848
- Reserves +€75,637
up €75,637 (+105.3%), from €71,817 to €147,454
- Trade debts -€51,348
down €51,348 (-66.3%), from €77,448 to €26,100
- Tax, wage and social debts +€21,157
up €21,157 (+109.7%), from €19,284 to €40,441
of which Taxes: +€18,929
- Current portion of long-term debt -€11,527
down €11,527 (-19.2%), from €60,077 to €48,551
- Accrued charges and deferred income -€4,888
down €4,888 (-97.8%), from €5,000 to €112
- Gross operating margin +€66,040
up €66,040 (+25.7%), from €256,769 to €322,809
- Taxes +€14,919
up €14,919 (+138.2%), from €10,798 to €25,718
- Staff costs +€13,695
up €13,695 (+21.6%), from €63,343 to €77,037
- Other operating charges -€7,582
down €7,582 (-67.4%), from €11,250 to €3,668
- Depreciation +€7,090
up €7,090 (+5.9%), from €119,316 to €126,406
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.
Cash bridge derived
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 | €432,504 | €467,749 | +€35,245 | +8.1% |
| Formation expenses | 20 | €60 | - | -€60 | |
| Fixed assets | 21/28 | €263,020 | €238,574 | -€24,446 | -9.3% |
| Tangible fixed assets | 22/27 | €262,170 | €237,824 | -€24,346 | -9.3% |
| Plant, machinery and equipment | 23 | €248,072 | €232,404 | -€15,668 | -6.3% |
| Furniture and vehicles | 24 | €4,437 | €5,421 | +€983 | +22.2% |
| Leasing and similar rights | 25 | €9,661 | - | -€9,661 | |
| Financial fixed assets | 28 | €850 | €750 | -€100 | -11.8% |
| Current assets | 29/58 | €169,423 | €229,174 | +€59,751 | +35.3% |
| Amounts receivable after more than one year | 29 | €8,122 | €27,848 | +€19,726 | +242.9% |
| Other amounts receivable | 291 | €8,122 | €27,848 | +€19,726 | +242.9% |
| Amounts receivable within one year | 40/41 | €108,187 | €145,508 | +€37,320 | +34.5% |
| Trade receivables | 40 | €101,084 | €139,807 | +€38,723 | +38.3% |
| Other amounts receivable | 41 | €7,103 | €5,700 | -€1,403 | -19.8% |
| Cash at bank and in hand | 54/58 | €53,113 | €55,819 | +€2,705 | +5.1% |
| Total equity and liabilities | 10/49 | €432,504 | €467,749 | +€35,245 | +8.1% |
| Equity | 10/15 | €81,817 | €157,454 | +€75,637 | +92.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €71,817 | €147,454 | +€75,637 | +105.3% |
| Distributable reserves | 133 | €71,817 | €147,454 | +€75,637 | +105.3% |
| Amounts payable | 17/49 | €350,687 | €310,295 | -€40,392 | -11.5% |
| Amounts payable after more than one year | 17 | €184,536 | €188,958 | +€4,422 | +2.4% |
| Financial debts | 170/4 | €184,536 | €188,958 | +€4,422 | +2.4% |
| Amounts payable within one year | 42/48 | €161,151 | €121,225 | -€39,926 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €60,077 | €48,551 | -€11,527 | -19.2% |
| Trade debts | 44 | €77,448 | €26,100 | -€51,348 | -66.3% |
| Suppliers | 440/4 | €77,448 | €26,100 | -€51,348 | -66.3% |
| Taxes, remuneration and social security | 45 | €19,284 | €40,441 | +€21,157 | +109.7% |
| Taxes | 450/3 | €13,252 | €32,181 | +€18,929 | +142.8% |
| Remuneration and social security | 454/9 | €6,031 | €8,259 | +€2,228 | +36.9% |
| Other amounts payable | 47/48 | €4,342 | €6,133 | +€1,792 | +41.3% |
| Accrued charges and deferred income | 492/3 | €5,000 | €112 | -€4,888 | -97.8% |
| Remuneration, social security and pensions | 62 | €63,343 | €77,037 | +€13,695 | +21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,316 | €126,406 | +€7,090 | +5.9% |
| Other operating charges | 640/8 | €11,250 | €3,668 | -€7,582 | -67.4% |
| Gross operating margin | 9900 | €256,769 | €322,809 | +€66,040 | +25.7% |
| Operating profit (loss) | 9901 | €62,860 | €115,697 | +€52,838 | +84.1% |
| Financial income | 75/76B | €2,604 | €622 | -€1,982 | -76.1% |
| Recurring financial income | 75 | €2,604 | €622 | -€1,982 | -76.1% |
| Financial charges | 65/66B | €15,402 | €14,964 | -€438 | -2.8% |
| Recurring financial charges | 65 | €15,402 | €14,964 | -€438 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €50,061 | €101,355 | +€51,294 | +102.5% |
| Income taxes | 67/77 | €10,798 | €25,718 | +€14,919 | +138.2% |
| Profit (loss) for the period | 9904 | €39,263 | €75,637 | +€36,374 | +92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,263 | €75,637 | +€36,374 | +92.6% |
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 10 October 2026 via checked.be.