JOMAN: 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.
JOMAN
Largest movements
- Receivables within one year -€117,527
down €117,527 (-61.7%), from €190,445 to €72,918
of which Trade receivables: -€103,228
- Cash +€58,387
up €58,387 (+25.1%), from €232,631 to €291,018
mainly Receivables within one year (+€117,527) and Net result for the year (+€47,003)
- Tangible fixed assets +€7,101
up €7,101 (+10.0%), from €70,822 to €77,923
of which Furniture and vehicles: +€7,228
- Trade debts -€94,794
down €94,794 (-72.8%), from €130,225 to €35,431
- Reserves +€35,700
up €35,700 (+25.2%), from €141,548 to €177,247
of which Distributable reserves: +€35,700
- Tax, wage and social debts +€27,968
up €27,968 (+109.5%), from €25,551 to €53,519
of which Taxes: +€21,687
- Other debts -€26,859
down €26,859 (-30.6%), from €87,898 to €61,039
- Gross operating margin +€99,893
up €99,893 (+27.5%), from €363,387 to €463,280
- Staff costs +€34,679
up €34,679 (+10.5%), from €328,790 to €363,469
- Taxes +€21,237
up €21,237 (+565.5%), from €3,756 to €24,992
- Depreciation +€5,802
up €5,802 (+33.1%), from €17,540 to €23,342
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 | €504,917 | €449,391 | -€55,526 | -11.0% |
| Fixed assets | 21/28 | €70,822 | €77,923 | +€7,101 | +10.0% |
| Tangible fixed assets | 22/27 | €70,822 | €77,923 | +€7,101 | +10.0% |
| Land and buildings | 22 | €1,230 | €892 | -€338 | -27.5% |
| Plant, machinery and equipment | 23 | €4,343 | €4,554 | +€211 | +4.9% |
| Furniture and vehicles | 24 | €65,249 | €72,476 | +€7,228 | +11.1% |
| Current assets | 29/58 | €434,095 | €371,468 | -€62,627 | -14.4% |
| Amounts receivable within one year | 40/41 | €190,445 | €72,918 | -€117,527 | -61.7% |
| Trade receivables | 40 | €167,053 | €63,825 | -€103,228 | -61.8% |
| Other amounts receivable | 41 | €23,392 | €9,092 | -€14,300 | -61.1% |
| Cash at bank and in hand | 54/58 | €232,631 | €291,018 | +€58,387 | +25.1% |
| Deferred charges and accrued income | 490/1 | €11,020 | €7,533 | -€3,487 | -31.6% |
| Total equity and liabilities | 10/49 | €504,917 | €449,391 | -€55,526 | -11.0% |
| Equity | 10/15 | €212,915 | €248,615 | +€35,700 | +16.8% |
| Contributions | 10/11 | €70,678 | €70,678 | = | 0.0% |
| Reserves | 13 | €141,548 | €177,247 | +€35,700 | +25.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €104,048 | €139,747 | +€35,700 | +34.3% |
| Profit (loss) carried forward | 14 | €690 | €690 | = | 0.0% |
| Amounts payable | 17/49 | €292,002 | €200,776 | -€91,226 | -31.2% |
| Amounts payable after more than one year | 17 | €28,218 | €29,481 | +€1,263 | +4.5% |
| Financial debts | 170/4 | €28,218 | €29,481 | +€1,263 | +4.5% |
| Amounts payable within one year | 42/48 | €263,784 | €171,295 | -€92,489 | -35.1% |
| Current portion of amounts payable after more than one year | 42 | €20,110 | €21,306 | +€1,196 | +5.9% |
| Trade debts | 44 | €130,225 | €35,431 | -€94,794 | -72.8% |
| Suppliers | 440/4 | €130,225 | €35,431 | -€94,794 | -72.8% |
| Taxes, remuneration and social security | 45 | €25,551 | €53,519 | +€27,968 | +109.5% |
| Taxes | 450/3 | €4,306 | €25,992 | +€21,687 | +503.7% |
| Remuneration and social security | 454/9 | €21,246 | €27,527 | +€6,281 | +29.6% |
| Other amounts payable | 47/48 | €87,898 | €61,039 | -€26,859 | -30.6% |
| Remuneration, social security and pensions | 62 | €328,790 | €363,469 | +€34,679 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,540 | €23,342 | +€5,802 | +33.1% |
| Other operating charges | 640/8 | €1,170 | €1,224 | +€54 | +4.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €363,387 | €463,280 | +€99,893 | +27.5% |
| Operating profit (loss) | 9901 | €15,886 | €75,246 | +€59,359 | +373.6% |
| Financial income | 75/76B | €1,173 | €118 | -€1,056 | -90.0% |
| Recurring financial income | 75 | €1,173 | €118 | -€1,056 | -90.0% |
| Financial charges | 65/66B | €5,602 | €3,369 | -€2,234 | -39.9% |
| Recurring financial charges | 65 | €3,119 | €3,369 | +€250 | +8.0% |
| Non-recurring financial charges | 66B | €2,483 | - | -€2,483 | |
| Profit (loss) for the period before taxes | 9903 | €11,457 | €71,995 | +€60,538 | +528.4% |
| Income taxes | 67/77 | €3,756 | €24,992 | +€21,237 | +565.5% |
| Profit (loss) for the period | 9904 | €7,702 | €47,003 | +€39,301 | +510.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,702 | €47,003 | +€39,301 | +510.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.