Jomanu: 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.
Jomanu
Largest movements
- Cash +€17,485
up €17,485 (+20.0%), from €87,371 to €104,856
mainly Net result for the year (+€20,325) and Investment in fixed assets (net) (+€14,053)
- Tangible fixed assets -€14,053
down €14,053 (-100%), from €14,053 to €0
of which Plant, machinery and equipment: -€9,742
- Receivables within one year +€8,111
up €8,111 (+542%), from €1,498 to €9,609
of which Trade receivables: +€9,593
- Stocks and contracts -€5,891
down €5,891 (-100%), from €5,891 to €0
- Profit (loss) carried forward +€20,325
up €20,325 (+35.6%), from €57,060 to €77,385
- Tax, wage and social debts -€16,584
down €16,584 (-70.8%), from €23,409 to €6,825
of which Taxes: -€9,805
- Other debts +€6,462
up €6,462 (+39.2%), from €16,490 to €22,951
- Trade debts -€4,550
down €4,550 (-66.4%), from €6,854 to €2,304
- Gross operating margin -€61,754
down €61,754 (-56.2%), from €109,822 to €48,068
- Staff costs -€35,765
down €35,765 (-63.3%), from €56,534 to €20,769
- Taxes -€4,923
down €4,923 (-49.0%), from €10,042 to €5,119
- Depreciation -€2,625
down €2,625 (-100%), from €2,625 to €0
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 | €108,813 | €114,465 | +€5,652 | +5.2% |
| Fixed assets | 21/28 | €14,053 | €0 | -€14,053 | -100% |
| Tangible fixed assets | 22/27 | €14,053 | €0 | -€14,053 | -100% |
| Plant, machinery and equipment | 23 | €9,742 | €0 | -€9,742 | -100% |
| Furniture and vehicles | 24 | €4,311 | €0 | -€4,311 | -100% |
| Current assets | 29/58 | €94,760 | €114,465 | +€19,705 | +20.8% |
| Stocks and contracts in progress | 3 | €5,891 | €0 | -€5,891 | -100% |
| Stocks | 30/36 | €5,891 | €0 | -€5,891 | -100% |
| Amounts receivable within one year | 40/41 | €1,498 | €9,609 | +€8,111 | +542% |
| Trade receivables | 40 | €0 | €9,594 | +€9,593 | +2,041,153% |
| Other amounts receivable | 41 | €1,497 | €15 | -€1,482 | -99.0% |
| Cash at bank and in hand | 54/58 | €87,371 | €104,856 | +€17,485 | +20.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €108,813 | €114,465 | +€5,652 | +5.2% |
| Equity | 10/15 | €62,060 | €82,385 | +€20,325 | +32.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,060 | €77,385 | +€20,325 | +35.6% |
| Amounts payable | 17/49 | €46,753 | €32,080 | -€14,673 | -31.4% |
| Amounts payable within one year | 42/48 | €46,753 | €32,080 | -€14,673 | -31.4% |
| Trade debts | 44 | €6,854 | €2,304 | -€4,550 | -66.4% |
| Suppliers | 440/4 | €6,854 | €2,304 | -€4,550 | -66.4% |
| Taxes, remuneration and social security | 45 | €23,409 | €6,825 | -€16,584 | -70.8% |
| Taxes | 450/3 | €15,353 | €5,548 | -€9,805 | -63.9% |
| Remuneration and social security | 454/9 | €8,057 | €1,277 | -€6,779 | -84.1% |
| Other amounts payable | 47/48 | €16,490 | €22,951 | +€6,462 | +39.2% |
| Non-recurring operating income | 76A | - | €19,177 | +€19,177 | |
| Remuneration, social security and pensions | 62 | €56,534 | €20,769 | -€35,765 | -63.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,625 | €0 | -€2,625 | -100% |
| Other operating charges | 640/8 | €1,355 | €919 | -€436 | -32.2% |
| Gross operating margin | 9900 | €109,822 | €48,068 | -€61,754 | -56.2% |
| Operating profit (loss) | 9901 | €49,308 | €26,380 | -€22,928 | -46.5% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €79 | €941 | +€863 | +1,099% |
| Recurring financial charges | 65 | €79 | €941 | +€863 | +1,099% |
| Profit (loss) for the period before taxes | 9903 | €49,230 | €25,444 | -€23,786 | -48.3% |
| Income taxes | 67/77 | €10,042 | €5,119 | -€4,923 | -49.0% |
| Profit (loss) for the period | 9904 | €39,188 | €20,325 | -€18,863 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,188 | €20,325 | -€18,863 | -48.1% |
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 14 October 2026 via checked.be.