Jomalientis: 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.
Jomalientis
Largest movements
- Cash +€86,859
up €86,859 (+38.2%), from €227,442 to €314,301
mainly Other debts (+€181,402) and Net result for the year (+€88,043)
- Tangible fixed assets -€13,292
down €13,292 (-25.5%), from €52,066 to €38,774
of which Furniture and vehicles: -€12,822
- Other debts +€181,402
up €181,402 (+110.5%), from €164,156 to €345,557
- Reserves -€101,691
down €101,691 (-100.0%), from €101,691 to €0
- Gross operating margin -€11,397
down €11,397 (-7.9%), from €144,978 to €133,580
- Taxes +€1,866
up €1,866 (+6.3%), from €29,514 to €31,380
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 | €282,687 | €359,948 | +€77,261 | +27.3% |
| Fixed assets | 21/28 | €52,066 | €38,774 | -€13,292 | -25.5% |
| Tangible fixed assets | 22/27 | €52,066 | €38,774 | -€13,292 | -25.5% |
| Plant, machinery and equipment | 23 | €4,115 | €3,645 | -€470 | -11.4% |
| Furniture and vehicles | 24 | €47,951 | €35,129 | -€12,822 | -26.7% |
| Current assets | 29/58 | €230,621 | €321,175 | +€90,554 | +39.3% |
| Amounts receivable within one year | 40/41 | €634 | €4,199 | +€3,566 | +562.8% |
| Trade receivables | 40 | €54 | €0 | -€54 | -100.0% |
| Other amounts receivable | 41 | €580 | €4,199 | +€3,620 | +624.4% |
| Cash at bank and in hand | 54/58 | €227,442 | €314,301 | +€86,859 | +38.2% |
| Deferred charges and accrued income | 490/1 | €2,545 | €2,674 | +€129 | +5.1% |
| Total equity and liabilities | 10/49 | €282,687 | €359,948 | +€77,261 | +27.3% |
| Equity | 10/15 | €104,691 | €3,000 | -€101,691 | -97.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €101,691 | €0 | -€101,691 | -100.0% |
| Distributable reserves | 133 | €101,691 | €0 | -€101,691 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,996 | €356,948 | +€178,952 | +100.5% |
| Amounts payable within one year | 42/48 | €177,996 | €356,948 | +€178,952 | +100.5% |
| Trade debts | 44 | €1,561 | €1,506 | -€55 | -3.5% |
| Suppliers | 440/4 | €1,561 | €1,506 | -€55 | -3.5% |
| Taxes, remuneration and social security | 45 | €12,279 | €9,884 | -€2,395 | -19.5% |
| Taxes | 450/3 | €11,079 | €8,684 | -€2,395 | -21.6% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €164,156 | €345,557 | +€181,402 | +110.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,727 | €13,292 | -€434 | -3.2% |
| Other operating charges | 640/8 | €568 | €775 | +€206 | +36.3% |
| Gross operating margin | 9900 | €144,978 | €133,580 | -€11,397 | -7.9% |
| Operating profit (loss) | 9901 | €130,682 | €119,513 | -€11,169 | -8.5% |
| Financial income | 75/76B | €619 | €0 | -€619 | -100.0% |
| Recurring financial income | 75 | €619 | €0 | -€619 | -100.0% |
| Financial charges | 65/66B | €96 | €90 | -€6 | -6.7% |
| Recurring financial charges | 65 | €96 | €90 | -€6 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €131,205 | €119,424 | -€11,781 | -9.0% |
| Income taxes | 67/77 | €29,514 | €31,380 | +€1,866 | +6.3% |
| Profit (loss) for the period | 9904 | €101,691 | €88,043 | -€13,647 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €101,691 | €88,043 | -€13,647 | -13.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.