JOMANO SERVICES: 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.
JOMANO SERVICES
Largest movements
- Tangible fixed assets -€38,232
down €38,232 (-38.8%), from €98,611 to €60,379
- Cash +€24,666
up €24,666 (+1,070%), from €2,306 to €26,972
mainly Depreciation (+€38,232) and Net result for the year (+€18,944)
- Receivables within one year -€3,194
down €3,194 (-4.6%), from €70,106 to €66,912
of which Other amounts receivable: -€10,041
- Debts after one year -€19,983
down €19,983 (-52.4%), from €38,138 to €18,155
- Tax, wage and social debts +€16,848
up €16,848 (+95.7%), from €17,613 to €34,460
of which Taxes: +€13,055
- Other debts -€13,913
down €13,913 (-24.6%), from €56,460 to €42,547
- Current portion of long-term debt -€6,448
down €6,448 (-24.4%), from €26,430 to €19,983
- Trade debts +€3,352
up €3,352 (+21.0%), from €15,973 to €19,325
- Gross operating margin +€43,733
up €43,733 (+43.1%), from €101,489 to €145,221
- Taxes +€12,081
up €12,081 (+1,347%), from €897 to €12,978
- Staff costs +€2,580
up €2,580 (+3.7%), from €69,506 to €72,086
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 | €246,481 | €227,747 | -€18,734 | -7.6% |
| Fixed assets | 21/28 | €170,213 | €131,981 | -€38,232 | -22.5% |
| Tangible fixed assets | 22/27 | €98,611 | €60,379 | -€38,232 | -38.8% |
| Furniture and vehicles | 24 | €98,611 | €60,379 | -€38,232 | -38.8% |
| Financial fixed assets | 28 | €71,602 | €71,602 | = | 0.0% |
| Current assets | 29/58 | €76,268 | €95,767 | +€19,498 | +25.6% |
| Amounts receivable within one year | 40/41 | €70,106 | €66,912 | -€3,194 | -4.6% |
| Trade receivables | 40 | €38,939 | €45,787 | +€6,848 | +17.6% |
| Other amounts receivable | 41 | €31,167 | €21,125 | -€10,041 | -32.2% |
| Cash at bank and in hand | 54/58 | €2,306 | €26,972 | +€24,666 | +1,070% |
| Deferred charges and accrued income | 490/1 | €3,857 | €1,883 | -€1,974 | -51.2% |
| Total equity and liabilities | 10/49 | €246,481 | €227,747 | -€18,734 | -7.6% |
| Equity | 10/15 | €89,166 | €90,650 | +€1,484 | +1.7% |
| Contributions | 10/11 | €12,938 | €12,938 | = | 0.0% |
| Reserves | 13 | €87,540 | €87,300 | -€240 | -0.3% |
| Distributable reserves | 133 | €87,540 | €87,300 | -€240 | -0.3% |
| Profit (loss) carried forward | 14 | -€11,312 | -€9,588 | +€1,724 | +15.2% |
| Amounts payable | 17/49 | €157,315 | €137,097 | -€20,218 | -12.9% |
| Amounts payable after more than one year | 17 | €38,138 | €18,155 | -€19,983 | -52.4% |
| Financial debts | 170/4 | €38,138 | €18,155 | -€19,983 | -52.4% |
| Amounts payable within one year | 42/48 | €119,050 | €118,845 | -€205 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €26,430 | €19,983 | -€6,448 | -24.4% |
| Financial debts | 43 | €2,574 | €2,531 | -€43 | -1.7% |
| Credit institutions | 430/8 | €2,574 | €2,531 | -€43 | -1.7% |
| Trade debts | 44 | €15,973 | €19,325 | +€3,352 | +21.0% |
| Suppliers | 440/4 | €15,973 | €19,325 | +€3,352 | +21.0% |
| Taxes, remuneration and social security | 45 | €17,613 | €34,460 | +€16,848 | +95.7% |
| Taxes | 450/3 | €9,355 | €22,411 | +€13,055 | +140% |
| Remuneration and social security | 454/9 | €8,257 | €12,050 | +€3,792 | +45.9% |
| Other amounts payable | 47/48 | €56,460 | €42,547 | -€13,913 | -24.6% |
| Accrued charges and deferred income | 492/3 | €127 | €97 | -€31 | -24.0% |
| Remuneration, social security and pensions | 62 | €69,506 | €72,086 | +€2,580 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,271 | €38,232 | -€39 | -0.1% |
| Other operating charges | 640/8 | €1,771 | €978 | -€793 | -44.8% |
| Gross operating margin | 9900 | €101,489 | €145,221 | +€43,733 | +43.1% |
| Operating profit (loss) | 9901 | -€8,060 | €33,925 | +€41,984 | |
| Financial income | 75/76B | €521 | €831 | +€311 | +59.7% |
| Recurring financial income | 75 | €521 | €831 | +€311 | +59.7% |
| Financial charges | 65/66B | €3,986 | €2,834 | -€1,152 | -28.9% |
| Recurring financial charges | 65 | €3,986 | €2,834 | -€1,152 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€11,525 | €31,922 | +€43,446 | |
| Income taxes | 67/77 | €897 | €12,978 | +€12,081 | +1,347% |
| Profit (loss) for the period | 9904 | -€12,422 | €18,944 | +€31,365 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,422 | €18,944 | +€31,365 |
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 25 October 2026 via checked.be.