Jomal: what changed
Two fiscal 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.
Jomal
Largest movements
- Deferred charges and accrued income +€183,121
up €183,121 (+47.5%), from €385,628 to €568,749
- Reserves +€123,546
up €123,546 (+4.1%), from €3.0m to €3.1m
of which Distributable reserves: +€144,776
- Financial charges +€113,540
up €113,540 (+311.5%), from €36,449 to €149,989
of which Non-recurring financial charges: +€111,550
- Financial income +€110,890
up €110,890 (+61.3%), from €180,762 to €291,651
of which Non-recurring financial income: +€111,550
- Taxes -€23,808
down €23,808 (-42.9%), from €55,499 to €31,691
- Depreciation -€2,498
down €2,498 (-6.6%), from €38,122 to €35,624
- Gross operating margin +€1,930
up €1,930 (+3.8%), from €50,316 to €52,246
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 | €3,757,965 | €3,902,545 | +€144,580 | +3.8% |
| Fixed assets | 21/28 | €1,326,641 | €1,291,018 | -€35,624 | -2.7% |
| Tangible fixed assets | 22/27 | €1,326,641 | €1,291,018 | -€35,624 | -2.7% |
| Land and buildings | 22 | €1,326,641 | €1,291,018 | -€35,624 | -2.7% |
| Current assets | 29/58 | €2,431,323 | €2,611,527 | +€180,204 | +7.4% |
| Amounts receivable within one year | 40/41 | €2,005,100 | €2,000,000 | -€5,100 | -0.3% |
| Other amounts receivable | 41 | €2,005,100 | €2,000,000 | -€5,100 | -0.3% |
| Current investments | 50/53 | €2,000 | €2,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,595 | €40,778 | +€2,183 | +5.7% |
| Deferred charges and accrued income | 490/1 | €385,628 | €568,749 | +€183,121 | +47.5% |
| Total equity and liabilities | 10/49 | €3,757,965 | €3,902,545 | +€144,580 | +3.8% |
| Equity | 10/15 | €3,015,432 | €3,138,978 | +€123,546 | +4.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,012,432 | €3,135,978 | +€123,546 | +4.1% |
| Tax-exempt reserves | 132 | €584,342 | €563,112 | -€21,230 | -3.6% |
| Distributable reserves | 133 | €2,428,090 | €2,572,866 | +€144,776 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €194,781 | €187,704 | -€7,077 | -3.6% |
| Deferred taxes | 168 | €194,781 | €187,704 | -€7,077 | -3.6% |
| Amounts payable | 17/49 | €547,752 | €575,862 | +€28,111 | +5.1% |
| Amounts payable within one year | 42/48 | €544,529 | €572,329 | +€27,800 | +5.1% |
| Trade debts | 44 | €3,939 | €766 | -€3,174 | -80.6% |
| Suppliers | 440/4 | €3,939 | €766 | -€3,174 | -80.6% |
| Taxes, remuneration and social security | 45 | €0 | €18,500 | +€18,500 | |
| Taxes | 450/3 | €0 | €18,500 | +€18,500 | |
| Other amounts payable | 47/48 | €540,590 | €553,064 | +€12,474 | +2.3% |
| Accrued charges and deferred income | 492/3 | €3,222 | €3,533 | +€311 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,122 | €35,624 | -€2,498 | -6.6% |
| Other operating charges | 640/8 | €8,369 | €8,407 | +€38 | +0.5% |
| Gross operating margin | 9900 | €50,316 | €52,246 | +€1,930 | +3.8% |
| Operating profit (loss) | 9901 | €3,825 | €8,216 | +€4,390 | +114.8% |
| Financial income | 75/76B | €180,762 | €291,651 | +€110,890 | +61.3% |
| Recurring financial income | 75 | €180,762 | €180,101 | -€660 | -0.4% |
| Non-recurring financial income | 76B | - | €111,550 | +€111,550 | |
| Financial charges | 65/66B | €36,449 | €149,989 | +€113,540 | +311.5% |
| Recurring financial charges | 65 | €36,449 | €38,439 | +€1,990 | +5.5% |
| Non-recurring financial charges | 66B | €0 | €111,550 | +€111,550 | |
| Profit (loss) for the period before taxes | 9903 | €148,138 | €149,878 | +€1,741 | +1.2% |
| Transfer from deferred taxes | 780 | €7,077 | €7,077 | = | 0.0% |
| Income taxes | 67/77 | €55,499 | €31,691 | -€23,808 | -42.9% |
| Profit (loss) for the period | 9904 | €99,716 | €125,264 | +€25,548 | +25.6% |
| Transfer from tax-exempt reserves | 789 | €21,230 | €21,230 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €120,945 | €146,494 | +€25,548 | +21.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.