JOMAR: what changed
Two fiscal 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
- Receivables within one year +€273,288
up €273,288 (+1087.2%), from €25,137 to €298,424
of which Other amounts receivable: +€278,377
- Cash -€256,617
down €256,617 (-76.3%), from €336,547 to €79,930
mainly Receivables within one year (-€273,288) and Net result for the year (-€20,022)
- Tangible fixed assets -€28,753
down €28,753 (-7.9%), from €362,681 to €333,927
of which Land and buildings: -€17,203
- Profit (loss) carried forward -€18,037
down €18,037 (-42.8%), from €42,137 to €24,099
- Purchases and services +€15,587
new in 2025: €15,587
- Financial income +€12,778
up €12,778 (+491.6%), from €2,599 to €15,377
- Gross operating margin -€3,665
down €3,665, from €2,440 to -€1,225
- Other operating charges +€684
up €684 (+21.6%), from €3,164 to €3,848
- Depreciation +€268
up €268 (+0.9%), from €30,653 to €30,921
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 | €729,508 | €717,425 | -€12,083 | -1.7% |
| Fixed assets | 21/28 | €362,681 | €333,927 | -€28,753 | -7.9% |
| Tangible fixed assets | 22/27 | €362,681 | €333,927 | -€28,753 | -7.9% |
| Land and buildings | 22 | €309,401 | €292,198 | -€17,203 | -5.6% |
| Plant, machinery and equipment | 23 | €519 | €2,159 | +€1,640 | +315.7% |
| Furniture and vehicles | 24 | €52,760 | €39,570 | -€13,190 | -25.0% |
| Current assets | 29/58 | €366,827 | €383,498 | +€16,670 | +4.5% |
| Amounts receivable after more than one year | 29 | €5,143 | €5,143 | = | 0.0% |
| Other amounts receivable | 291 | €5,143 | €5,143 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,137 | €298,424 | +€273,288 | +1087.2% |
| Trade receivables | 40 | €5,089 | - | -€5,089 | |
| Other amounts receivable | 41 | €20,048 | €298,424 | +€278,377 | +1388.6% |
| Cash at bank and in hand | 54/58 | €336,547 | €79,930 | -€256,617 | -76.3% |
| Total equity and liabilities | 10/49 | €729,508 | €717,425 | -€12,083 | -1.7% |
| Equity | 10/15 | €714,939 | €694,917 | -€20,022 | -2.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €652,351 | €650,367 | -€1,984 | -0.3% |
| Tax-exempt reserves | 132 | €74,110 | €72,125 | -€1,984 | -2.7% |
| Distributable reserves | 133 | €578,241 | €578,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,137 | €24,099 | -€18,037 | -42.8% |
| Provisions and deferred taxes | 16 | €9,196 | €8,175 | -€1,022 | -11.1% |
| Deferred taxes | 168 | €9,196 | €8,175 | -€1,022 | -11.1% |
| Amounts payable | 17/49 | €5,372 | €14,333 | +€8,961 | +166.8% |
| Amounts payable within one year | 42/48 | €5,372 | €14,333 | +€8,961 | +166.8% |
| Trade debts | 44 | €235 | €2,341 | +€2,106 | +897.4% |
| Suppliers | 440/4 | €235 | €2,341 | +€2,106 | +897.4% |
| Other amounts payable | 47/48 | €5,137 | €11,992 | +€6,854 | +133.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €15,587 | +€15,587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,653 | €30,921 | +€268 | +0.9% |
| Other operating charges | 640/8 | €3,164 | €3,848 | +€684 | +21.6% |
| Gross operating margin | 9900 | €2,440 | -€1,225 | -€3,665 | |
| Operating profit (loss) | 9901 | -€31,376 | -€35,994 | -€4,618 | -14.7% |
| Financial income | 75/76B | €2,599 | €15,377 | +€12,778 | +491.6% |
| Recurring financial income | 75 | €2,599 | €15,377 | +€12,778 | +491.6% |
| Financial charges | 65/66B | €187 | €192 | +€5 | +2.7% |
| Recurring financial charges | 65 | €187 | €192 | +€5 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,964 | -€20,809 | +€8,155 | +28.2% |
| Transfer from deferred taxes | 780 | €1,022 | €1,022 | = | 0.0% |
| Income taxes | 67/77 | €406 | €234 | -€172 | -42.4% |
| Profit (loss) for the period | 9904 | -€28,349 | -€20,022 | +€8,327 | +29.4% |
| Transfer from tax-exempt reserves | 789 | €1,984 | €1,984 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,364 | -€18,037 | +€8,327 | +31.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.