JOMANCO: 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.
JOMANCO
Largest movements
- Receivables within one year -€367,036
down €367,036 (-73.0%), from €502,458 to €135,422
of which Other amounts receivable: -€366,280
- Tangible fixed assets -€78,389
down €78,389 (-2.9%), from €2.7m to €2.7m
of which Land and buildings: -€57,745
- Current investments +€69,017
up €69,017 (+36.4%), from €189,795 to €258,812
- Reserves -€260,444
down €260,444 (-14.5%), from €1.8m to €1.5m
of which Distributable reserves: -€260,444
- Debts after one year -€122,795
down €122,795 (-8.8%), from €1.4m to €1.3m
- Depreciation -€132,259
down €132,259 (-58.3%), from €226,906 to €94,647
- Taxes +€40,391
up €40,391 (+474.7%), from €8,509 to €48,900
- Gross operating margin +€16,618
up €16,618 (+6.4%), from €259,913 to €276,531
- Financial charges +€7,400
up €7,400 (+27.0%), from €27,415 to €34,815
- Financial income -€5,059
down €5,059 (-22.2%), from €22,799 to €17,740
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 | €3,484,130 | €3,134,982 | -€349,148 | -10.0% |
| Fixed assets | 21/28 | €2,747,880 | €2,669,491 | -€78,389 | -2.9% |
| Tangible fixed assets | 22/27 | €2,747,880 | €2,669,491 | -€78,389 | -2.9% |
| Land and buildings | 22 | €2,690,118 | €2,632,373 | -€57,745 | -2.1% |
| Furniture and vehicles | 24 | €57,762 | €37,118 | -€20,644 | -35.7% |
| Current assets | 29/58 | €736,250 | €465,491 | -€270,759 | -36.8% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €502,458 | €135,422 | -€367,036 | -73.0% |
| Trade receivables | 40 | €33,644 | €32,887 | -€757 | -2.2% |
| Other amounts receivable | 41 | €468,814 | €102,535 | -€366,280 | -78.1% |
| Current investments | 50/53 | €189,795 | €258,812 | +€69,017 | +36.4% |
| Cash at bank and in hand | 54/58 | €33,901 | €59,829 | +€25,928 | +76.5% |
| Deferred charges and accrued income | 490/1 | €10,096 | €11,428 | +€1,332 | +13.2% |
| Total equity and liabilities | 10/49 | €3,484,130 | €3,134,982 | -€349,148 | -10.0% |
| Equity | 10/15 | €1,810,585 | €1,550,141 | -€260,444 | -14.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,791,985 | €1,531,541 | -€260,444 | -14.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,791,985 | €1,531,541 | -€260,444 | -14.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €34,027 | €34,027 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €34,027 | €34,027 | = | 0.0% |
| Pensions and similar obligations | 160 | €34,027 | €34,027 | = | 0.0% |
| Amounts payable | 17/49 | €1,639,518 | €1,550,814 | -€88,704 | -5.4% |
| Amounts payable after more than one year | 17 | €1,395,155 | €1,272,360 | -€122,795 | -8.8% |
| Financial debts | 170/4 | €1,395,155 | €1,272,360 | -€122,795 | -8.8% |
| Amounts payable within one year | 42/48 | €238,138 | €273,204 | +€35,066 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | €122,070 | €122,795 | +€725 | +0.6% |
| Trade debts | 44 | €10,961 | €16,287 | +€5,326 | +48.6% |
| Suppliers | 440/4 | €10,961 | €16,287 | +€5,326 | +48.6% |
| Taxes, remuneration and social security | 45 | €10,807 | €23,624 | +€12,817 | +118.6% |
| Taxes | 450/3 | €6,792 | €19,572 | +€12,780 | +188.2% |
| Remuneration and social security | 454/9 | €4,015 | €4,051 | +€37 | +0.9% |
| Other amounts payable | 47/48 | €94,300 | €110,498 | +€16,198 | +17.2% |
| Accrued charges and deferred income | 492/3 | €6,226 | €5,250 | -€976 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226,906 | €94,647 | -€132,259 | -58.3% |
| Other operating charges | 640/8 | €8,592 | €7,932 | -€660 | -7.7% |
| Non-recurring operating charges | 66A | €59 | €0 | -€59 | -100.0% |
| Gross operating margin | 9900 | €259,913 | €276,531 | +€16,618 | +6.4% |
| Operating profit (loss) | 9901 | €24,356 | €173,952 | +€149,596 | +614.2% |
| Financial income | 75/76B | €22,799 | €17,740 | -€5,059 | -22.2% |
| Recurring financial income | 75 | €22,799 | €17,740 | -€5,059 | -22.2% |
| Financial charges | 65/66B | €27,415 | €34,815 | +€7,400 | +27.0% |
| Recurring financial charges | 65 | €27,415 | €34,815 | +€7,400 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €19,740 | €156,877 | +€137,137 | +694.7% |
| Income taxes | 67/77 | €8,509 | €48,900 | +€40,391 | +474.7% |
| Profit (loss) for the period | 9904 | €11,231 | €107,977 | +€96,746 | +861.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,231 | €107,977 | +€96,746 | +861.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.