JOMAR: 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.
JOMAR
Largest movements
- Cash +€3,354
up €3,354 (+39.4%), from €8,519 to €11,873
mainly Other debts (+€40,031) and Net result for the year (+€3,213)
- Deferred charges and accrued income -€2,400
down €2,400 (-38.6%), from €6,217 to €3,817
- Other debts +€40,031
up €40,031 (+105.6%), from €37,900 to €77,930
- Reserves -€39,054
down €39,054 (-56.8%), from €68,746 to €29,692
- Taxes +€342
up €342 (+23.8%), from €1,436 to €1,777
- Other operating charges +€184
up €184 (+3.0%), from €6,045 to €6,229
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 | €136,758 | €137,735 | +€977 | +0.7% |
| Fixed assets | 21/28 | €121,622 | €121,622 | = | 0.0% |
| Tangible fixed assets | 22/27 | €121,622 | €121,622 | = | 0.0% |
| Land and buildings | 22 | €121,622 | €121,622 | = | 0.0% |
| Current assets | 29/58 | €15,136 | €16,113 | +€977 | +6.5% |
| Amounts receivable within one year | 40/41 | €400 | €423 | +€23 | +5.6% |
| Trade receivables | 40 | - | €423 | +€423 | |
| Other amounts receivable | 41 | €400 | - | -€400 | |
| Cash at bank and in hand | 54/58 | €8,519 | €11,873 | +€3,354 | +39.4% |
| Deferred charges and accrued income | 490/1 | €6,217 | €3,817 | -€2,400 | -38.6% |
| Total equity and liabilities | 10/49 | €136,758 | €137,735 | +€977 | +0.7% |
| Equity | 10/15 | €98,858 | €59,805 | -€39,054 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €68,746 | €29,692 | -€39,054 | -56.8% |
| Distributable reserves | 133 | €68,746 | €29,692 | -€39,054 | -56.8% |
| Profit (loss) carried forward | 14 | €11,512 | €11,512 | = | 0.0% |
| Amounts payable | 17/49 | €37,900 | €77,930 | +€40,031 | +105.6% |
| Amounts payable within one year | 42/48 | €37,900 | €77,930 | +€40,031 | +105.6% |
| Other amounts payable | 47/48 | €37,900 | €77,930 | +€40,031 | +105.6% |
| Other operating charges | 640/8 | €6,045 | €6,229 | +€184 | +3.0% |
| Gross operating margin | 9900 | €11,272 | €11,241 | -€31 | -0.3% |
| Operating profit (loss) | 9901 | €5,227 | €5,012 | -€215 | -4.1% |
| Financial charges | 65/66B | €24 | €21 | -€3 | -12.0% |
| Recurring financial charges | 65 | €24 | €21 | -€3 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €5,203 | €4,990 | -€213 | -4.1% |
| Income taxes | 67/77 | €1,436 | €1,777 | +€342 | +23.8% |
| Profit (loss) for the period | 9904 | €3,767 | €3,213 | -€554 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,767 | €3,213 | -€554 | -14.7% |
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 12 October 2026 via checked.be.