JOMARAX: 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.
JOMARAX
Largest movements
- Receivables within one year -€21,316
down €21,316 (-96.9%), from €22,004 to €689
of which Trade receivables: -€21,717
- Cash +€14,447
up €14,447 (+101.2%), from €14,273 to €28,720
mainly Receivables within one year (+€21,316) and Stocks and contracts (+€10,925)
- Stocks and contracts -€10,925
down €10,925 (-63.3%), from €17,263 to €6,338
- Tangible fixed assets -€5,061
down €5,061 (-42.8%), from €11,836 to €6,775
of which Other tangible fixed assets: -€4,183
- Other debts -€17,934
down €17,934 (-65.2%), from €27,520 to €9,586
- Tax, wage and social debts -€3,681
down €3,681 (-92.6%), from €3,974 to €294
of which Taxes: -€2,968
- Trade debts -€1,542
down €1,542 (-53.3%), from €2,891 to €1,349
- Financial charges -€2,938
down €2,938 (-83.3%), from €3,526 to €588
- Write-downs -€2,089
down €2,089 (-100.0%), from €2,089 to €0
- Gross operating margin -€1,646
down €1,646 (-14.3%), from €11,493 to €9,847
- Other operating charges +€1,546
up €1,546 (+73.3%), from €2,110 to €3,657
- Depreciation -€701
down €701 (-12.2%), from €5,762 to €5,061
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 | €65,376 | €42,521 | -€22,855 | -35.0% |
| Fixed assets | 21/28 | €11,836 | €6,775 | -€5,061 | -42.8% |
| Tangible fixed assets | 22/27 | €11,836 | €6,775 | -€5,061 | -42.8% |
| Plant, machinery and equipment | 23 | €1,536 | €1,131 | -€405 | -26.4% |
| Furniture and vehicles | 24 | €473 | €0 | -€473 | -100.0% |
| Other tangible fixed assets | 26 | €9,827 | €5,644 | -€4,183 | -42.6% |
| Current assets | 29/58 | €53,540 | €35,747 | -€17,794 | -33.2% |
| Stocks and contracts in progress | 3 | €17,263 | €6,338 | -€10,925 | -63.3% |
| Stocks | 30/36 | €17,263 | €6,338 | -€10,925 | -63.3% |
| Amounts receivable within one year | 40/41 | €22,004 | €689 | -€21,316 | -96.9% |
| Trade receivables | 40 | €22,004 | €287 | -€21,717 | -98.7% |
| Other amounts receivable | 41 | €0 | €402 | +€402 | |
| Cash at bank and in hand | 54/58 | €14,273 | €28,720 | +€14,447 | +101.2% |
| Total equity and liabilities | 10/49 | €65,376 | €42,521 | -€22,855 | -35.0% |
| Equity | 10/15 | €30,991 | €31,238 | +€248 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,991 | €11,238 | +€248 | +2.3% |
| Distributable reserves | 133 | €10,991 | €11,238 | +€248 | +2.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €34,386 | €11,283 | -€23,103 | -67.2% |
| Amounts payable within one year | 42/48 | €34,386 | €11,229 | -€23,157 | -67.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,891 | €1,349 | -€1,542 | -53.3% |
| Suppliers | 440/4 | €2,891 | €1,349 | -€1,542 | -53.3% |
| Taxes, remuneration and social security | 45 | €3,974 | €294 | -€3,681 | -92.6% |
| Taxes | 450/3 | €3,262 | €294 | -€2,968 | -91.0% |
| Remuneration and social security | 454/9 | €713 | €0 | -€713 | -100.0% |
| Other amounts payable | 47/48 | €27,520 | €9,586 | -€17,934 | -65.2% |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,762 | €5,061 | -€701 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,089 | €0 | -€2,089 | -100.0% |
| Other operating charges | 640/8 | €2,110 | €3,657 | +€1,546 | +73.3% |
| Gross operating margin | 9900 | €11,493 | €9,847 | -€1,646 | -14.3% |
| Operating profit (loss) | 9901 | €1,531 | €1,130 | -€402 | -26.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €3,526 | €588 | -€2,938 | -83.3% |
| Recurring financial charges | 65 | €3,526 | €588 | -€2,938 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,994 | €541 | +€2,536 | |
| Income taxes | 67/77 | €590 | €294 | -€296 | -50.2% |
| Profit (loss) for the period | 9904 | -€2,584 | €248 | +€2,832 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,584 | €248 | +€2,832 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.