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 +€107,213
up €107,213 (+74.3%), from €144,286 to €251,499
of which Trade receivables: +€103,001
- Tangible fixed assets +€47,654
up €47,654 (+35.3%), from €134,929 to €182,583
of which Leasing and similar rights: +€42,338
- Cash +€22,215
up €22,215 (+134%), from €16,599 to €38,813
mainly Trade debts (+€134,226) and Depreciation (+€33,183)
- Trade debts +€134,226
up €134,226 (+142%), from €94,516 to €228,742
- Debts after one year +€17,231
up €17,231 (+11.4%), from €151,710 to €168,941
- Current portion of long-term debt +€16,707
up €16,707 (+51.0%), from €32,760 to €49,466
- Other debts +€6,200
up €6,200 (+13.0%), from €47,679 to €53,879
- Depreciation +€8,603
up €8,603 (+35.0%), from €24,581 to €33,183
- Gross operating margin +€7,662
up €7,662 (+13.1%), from €58,614 to €66,276
- Taxes +€1,981
up €1,981 (+342%), from €579 to €2,560
- Financial charges +€1,750
up €1,750 (+26.1%), from €6,713 to €8,464
- Financial income +€1,270
up €1,270 (+145%), from €879 to €2,149
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 | €403,211 | €585,394 | +€182,183 | +45.2% |
| Fixed assets | 21/28 | €135,260 | €186,094 | +€50,834 | +37.6% |
| Intangible fixed assets | 21 | €331 | €61 | -€270 | -81.5% |
| Tangible fixed assets | 22/27 | €134,929 | €182,583 | +€47,654 | +35.3% |
| Plant, machinery and equipment | 23 | €10,094 | €12,278 | +€2,184 | +21.6% |
| Furniture and vehicles | 24 | €11,588 | €14,720 | +€3,132 | +27.0% |
| Leasing and similar rights | 25 | €113,247 | €155,585 | +€42,338 | +37.4% |
| Financial fixed assets | 28 | - | €3,450 | +€3,450 | |
| Current assets | 29/58 | €267,951 | €399,300 | +€131,349 | +49.0% |
| Stocks and contracts in progress | 3 | €103,425 | €103,425 | = | 0.0% |
| Stocks | 30/36 | €103,425 | €103,425 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €144,286 | €251,499 | +€107,213 | +74.3% |
| Trade receivables | 40 | €79,774 | €182,776 | +€103,001 | +129% |
| Other amounts receivable | 41 | €64,512 | €68,723 | +€4,211 | +6.5% |
| Cash at bank and in hand | 54/58 | €16,599 | €38,813 | +€22,215 | +134% |
| Deferred charges and accrued income | 490/1 | €3,641 | €5,563 | +€1,922 | +52.8% |
| Total equity and liabilities | 10/49 | €403,211 | €585,394 | +€182,183 | +45.2% |
| Equity | 10/15 | €49,945 | €55,238 | +€5,293 | +10.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €47,945 | €53,238 | +€5,293 | +11.0% |
| Distributable reserves | 133 | €47,945 | €53,238 | +€5,293 | +11.0% |
| Amounts payable | 17/49 | €353,266 | €530,156 | +€176,890 | +50.1% |
| Amounts payable after more than one year | 17 | €151,710 | €168,941 | +€17,231 | +11.4% |
| Financial debts | 170/4 | €151,710 | €168,941 | +€17,231 | +11.4% |
| Amounts payable within one year | 42/48 | €201,348 | €360,939 | +€159,591 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | €32,760 | €49,466 | +€16,707 | +51.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €94,516 | €228,742 | +€134,226 | +142% |
| Suppliers | 440/4 | €94,516 | €228,742 | +€134,226 | +142% |
| Taxes, remuneration and social security | 45 | €1,393 | €3,852 | +€2,459 | +177% |
| Taxes | 450/3 | €0 | €2,560 | +€2,560 | |
| Remuneration and social security | 454/9 | €1,393 | €1,292 | -€101 | -7.2% |
| Other amounts payable | 47/48 | €47,679 | €53,879 | +€6,200 | +13.0% |
| Accrued charges and deferred income | 492/3 | €209 | €277 | +€68 | +32.5% |
| Remuneration, social security and pensions | 62 | €18,633 | €17,388 | -€1,245 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,581 | €33,183 | +€8,603 | +35.0% |
| Other operating charges | 640/8 | €1,698 | €1,537 | -€161 | -9.5% |
| Gross operating margin | 9900 | €58,614 | €66,276 | +€7,662 | +13.1% |
| Operating profit (loss) | 9901 | €13,702 | €14,168 | +€465 | +3.4% |
| Financial income | 75/76B | €879 | €2,149 | +€1,270 | +145% |
| Recurring financial income | 75 | €879 | €2,149 | +€1,270 | +145% |
| Financial charges | 65/66B | €6,713 | €8,464 | +€1,750 | +26.1% |
| Recurring financial charges | 65 | €6,713 | €8,464 | +€1,750 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €7,868 | €7,853 | -€15 | -0.2% |
| Income taxes | 67/77 | €579 | €2,560 | +€1,981 | +342% |
| Profit (loss) for the period | 9904 | €7,288 | €5,293 | -€1,996 | -27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,288 | €5,293 | -€1,996 | -27.4% |
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 13 October 2026 via checked.be.