JOMAN: 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.
JOMAN
Largest movements
- Current investments +€23,809
new in 2025: €23,809
- Cash -€21,678
no longer reported in 2025 (was €21,678)
mainly Current investments (-€23,809) and Net result for the year (-€3,828)
- Deferred charges and accrued income -€6,302
no longer reported in 2025 (was €6,302)
- Profit (loss) carried forward -€3,828
down €3,828 (-53.0%), from -€7,218 to -€11,046
- Tax, wage and social debts -€786
down €786 (-39.3%), from €2,000 to €1,214
- Trade debts +€696
new in 2025: €696
- Gross operating margin -€29,123
down €29,123 (-96.4%), from €30,196 to €1,073
- Other operating charges -€2,929
down €2,929 (-86.4%), from €3,391 to €462
- Taxes -€2,286
down €2,286 (-45.7%), from €5,000 to €2,714
- Financial charges +€1,307
up €1,307 (+220%), from €595 to €1,902
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.
Derived cash bridge
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 | €45,242 | €41,324 | -€3,918 | -8.7% |
| Fixed assets | 21/28 | €4,100 | €4,100 | = | 0.0% |
| Financial fixed assets | 28 | €4,100 | €4,100 | = | 0.0% |
| Current assets | 29/58 | €41,142 | €37,224 | -€3,918 | -9.5% |
| Amounts receivable within one year | 40/41 | €13,163 | €13,415 | +€253 | +1.9% |
| Trade receivables | 40 | €4,287 | €2,789 | -€1,498 | -34.9% |
| Other amounts receivable | 41 | €8,876 | €10,626 | +€1,750 | +19.7% |
| Current investments | 50/53 | - | €23,809 | +€23,809 | |
| Cash at bank and in hand | 54/58 | €21,678 | - | -€21,678 | |
| Deferred charges and accrued income | 490/1 | €6,302 | - | -€6,302 | |
| Total equity and liabilities | 10/49 | €45,242 | €41,324 | -€3,918 | -8.7% |
| Equity | 10/15 | €43,242 | €39,414 | -€3,828 | -8.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,218 | -€11,046 | -€3,828 | -53.0% |
| Amounts payable | 17/49 | €2,000 | €1,910 | -€90 | -4.5% |
| Amounts payable within one year | 42/48 | €2,000 | €1,910 | -€90 | -4.5% |
| Trade debts | 44 | - | €696 | +€696 | |
| Suppliers | 440/4 | - | €696 | +€696 | |
| Taxes, remuneration and social security | 45 | €2,000 | €1,214 | -€786 | -39.3% |
| Taxes | 450/3 | €2,000 | €1,214 | -€786 | -39.3% |
| Non-recurring operating income | 76A | €1,085 | - | -€1,085 | |
| Other operating charges | 640/8 | €3,391 | €462 | -€2,929 | -86.4% |
| Gross operating margin | 9900 | €30,196 | €1,073 | -€29,123 | -96.4% |
| Operating profit (loss) | 9901 | €26,805 | €612 | -€26,193 | -97.7% |
| Financial income | 75/76B | €5 | €176 | +€171 | +3,406% |
| Recurring financial income | 75 | €5 | €176 | +€171 | +3,406% |
| Financial charges | 65/66B | €595 | €1,902 | +€1,307 | +220% |
| Recurring financial charges | 65 | €595 | €1,902 | +€1,307 | +220% |
| Profit (loss) for the period before taxes | 9903 | €26,215 | -€1,115 | -€27,330 | |
| Income taxes | 67/77 | €5,000 | €2,714 | -€2,286 | -45.7% |
| Profit (loss) for the period | 9904 | €21,215 | -€3,828 | -€25,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,215 | -€3,828 | -€25,044 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.