Jomalefi: 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.
Jomalefi
Largest movements
- Financial fixed assets +€40,000
new in 2025: €40,000
- Cash +€17,464
up €17,464 (+72.4%), from €24,137 to €41,602
mainly Other debts (+€36,088) and Net result for the year (+€14,859)
- Tangible fixed assets -€8,082
down €8,082 (-4.5%), from €180,997 to €172,915
of which Land and buildings: -€6,450
- Receivables within one year -€8,013
down €8,013 (-36.0%), from €22,233 to €14,220
of which Trade receivables: -€8,505
- Other debts +€36,088
up €36,088 (+229.5%), from €15,724 to €51,812
- Reserves +€14,859
up €14,859 (+23.3%), from €63,699 to €78,558
- Debts after one year -€10,141
down €10,141 (-8.1%), from €125,598 to €115,457
- Gross operating margin -€1,535
down €1,535 (-3.9%), from €39,369 to €37,834
- Financial charges +€1,497
up €1,497 (+30.5%), from €4,910 to €6,407
- Taxes +€1,090
up €1,090 (+20.4%), from €5,334 to €6,425
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 | €228,649 | €270,050 | +€41,401 | +18.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €180,997 | €212,915 | +€31,918 | +17.6% |
| Tangible fixed assets | 22/27 | €180,997 | €172,915 | -€8,082 | -4.5% |
| Land and buildings | 22 | €177,787 | €171,336 | -€6,450 | -3.6% |
| Plant, machinery and equipment | 23 | €1,448 | €477 | -€971 | -67.1% |
| Furniture and vehicles | 24 | €1,762 | €1,102 | -€661 | -37.5% |
| Financial fixed assets | 28 | - | €40,000 | +€40,000 | |
| Current assets | 29/58 | €47,652 | €57,135 | +€9,483 | +19.9% |
| Amounts receivable within one year | 40/41 | €22,233 | €14,220 | -€8,013 | -36.0% |
| Trade receivables | 40 | €22,100 | €13,595 | -€8,505 | -38.5% |
| Other amounts receivable | 41 | €133 | €625 | +€492 | +369.9% |
| Cash at bank and in hand | 54/58 | €24,137 | €41,602 | +€17,464 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,282 | €1,314 | +€32 | +2.5% |
| Total equity and liabilities | 10/49 | €228,649 | €270,050 | +€41,401 | +18.1% |
| Equity | 10/15 | €66,199 | €81,058 | +€14,859 | +22.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €63,699 | €78,558 | +€14,859 | +23.3% |
| Distributable reserves | 133 | €63,699 | €78,558 | +€14,859 | +23.3% |
| Amounts payable | 17/49 | €162,450 | €188,992 | +€26,542 | +16.3% |
| Amounts payable after more than one year | 17 | €125,598 | €115,457 | -€10,141 | -8.1% |
| Financial debts | 170/4 | €125,598 | €115,457 | -€10,141 | -8.1% |
| Amounts payable within one year | 42/48 | €35,918 | €70,643 | +€34,725 | +96.7% |
| Current portion of amounts payable after more than one year | 42 | €10,001 | €10,141 | +€140 | +1.4% |
| Trade debts | 44 | €108 | €561 | +€454 | +420.5% |
| Suppliers | 440/4 | €108 | €561 | +€454 | +420.5% |
| Taxes, remuneration and social security | 45 | €10,085 | €8,129 | -€1,956 | -19.4% |
| Taxes | 450/3 | €10,085 | €8,129 | -€1,956 | -19.4% |
| Other amounts payable | 47/48 | €15,724 | €51,812 | +€36,088 | +229.5% |
| Accrued charges and deferred income | 492/3 | €934 | €2,892 | +€1,958 | +209.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,219 | €8,082 | -€137 | -1.7% |
| Other operating charges | 640/8 | €2,318 | €2,061 | -€257 | -11.1% |
| Gross operating margin | 9900 | €39,369 | €37,834 | -€1,535 | -3.9% |
| Operating profit (loss) | 9901 | €28,832 | €27,691 | -€1,141 | -4.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,910 | €6,407 | +€1,497 | +30.5% |
| Recurring financial charges | 65 | €4,910 | €6,407 | +€1,497 | +30.5% |
| Profit (loss) for the period before taxes | 9903 | €23,922 | €21,284 | -€2,638 | -11.0% |
| Income taxes | 67/77 | €5,334 | €6,425 | +€1,090 | +20.4% |
| Profit (loss) for the period | 9904 | €18,588 | €14,859 | -€3,729 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,588 | €14,859 | -€3,729 | -20.1% |
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 12 October 2026 via checked.be.