JOMALBA: 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.
JOMALBA
Largest movements
- Tangible fixed assets -€25,947
down €25,947 (-12.3%), from €211,559 to €185,612
of which Plant, machinery and equipment: -€18,054
- Profit (loss) carried forward -€20,346
down €20,346 (-2.9%), from -€706,757 to -€727,103
- Other debts -€4,283
down €4,283 (-1.3%), from €329,022 to €324,740
- Depreciation -€10,025
down €10,025 (-27.9%), from €35,972 to €25,947
- Gross operating margin +€3,376
up €3,376 (+34.9%), from €9,660 to €13,036
- Other operating charges +€522
up €522 (+7.9%), from €6,582 to €7,104
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 | €230,973 | €204,268 | -€26,704 | -11.6% |
| Fixed assets | 21/28 | €211,559 | €185,612 | -€25,947 | -12.3% |
| Tangible fixed assets | 22/27 | €211,559 | €185,612 | -€25,947 | -12.3% |
| Land and buildings | 22 | €177,868 | €170,972 | -€6,897 | -3.9% |
| Plant, machinery and equipment | 23 | €30,703 | €12,648 | -€18,054 | -58.8% |
| Furniture and vehicles | 24 | €2,989 | €1,992 | -€996 | -33.3% |
| Current assets | 29/58 | €19,413 | €18,656 | -€757 | -3.9% |
| Amounts receivable within one year | 40/41 | €240 | €0 | -€240 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €240 | €0 | -€240 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,416 | €15,816 | -€599 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,758 | €2,840 | +€82 | +3.0% |
| Total equity and liabilities | 10/49 | €230,973 | €204,268 | -€26,704 | -11.6% |
| Equity | 10/15 | -€297,732 | -€318,079 | -€20,346 | -6.8% |
| Contributions | 10/11 | €409,024 | €409,024 | = | 0.0% |
| Capital | 10 | €409,024 | €409,024 | = | 0.0% |
| Issued capital | 100 | €409,024 | €409,024 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€706,757 | -€727,103 | -€20,346 | -2.9% |
| Amounts payable | 17/49 | €528,705 | €522,347 | -€6,358 | -1.2% |
| Amounts payable after more than one year | 17 | €195,000 | €195,000 | = | 0.0% |
| Financial debts | 170/4 | €195,000 | €195,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €333,705 | €327,347 | -€6,358 | -1.9% |
| Trade debts | 44 | €4,683 | €2,607 | -€2,076 | -44.3% |
| Suppliers | 440/4 | €4,683 | €2,607 | -€2,076 | -44.3% |
| Other amounts payable | 47/48 | €329,022 | €324,740 | -€4,283 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,972 | €25,947 | -€10,025 | -27.9% |
| Other operating charges | 640/8 | €6,582 | €7,104 | +€522 | +7.9% |
| Gross operating margin | 9900 | €9,660 | €13,036 | +€3,376 | +34.9% |
| Operating profit (loss) | 9901 | -€32,894 | -€20,015 | +€12,879 | +39.2% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €256 | €334 | +€77 | +30.2% |
| Recurring financial charges | 65 | €256 | €334 | +€77 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,150 | -€20,346 | +€12,804 | +38.6% |
| Profit (loss) for the period | 9904 | -€33,150 | -€20,346 | +€12,804 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,150 | -€20,346 | +€12,804 | +38.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.