JOMARCO: 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.
JOMARCO
Largest movements
- Tangible fixed assets -€63,307
down €63,307 (-24.9%), from €254,457 to €191,150
of which Land and buildings: -€45,967
- Cash +€60,879
up €60,879 (+505.5%), from €12,043 to €72,922
mainly Depreciation (+€69,802) and Tax, wage and social debts (+€42,149)
- Stocks and contracts -€28,900
down €28,900 (-22.7%), from €127,578 to €98,677
- Receivables within one year -€19,807
down €19,807 (-12.4%), from €159,851 to €140,044
of which Trade receivables: -€37,710
- Profit (loss) carried forward -€64,481
down €64,481 (-32.2%), from -€200,357 to -€264,837
- Debts after one year -€49,787
down €49,787 (-27.5%), from €181,089 to €131,302
- Tax, wage and social debts +€42,149
up €42,149 (+71.5%), from €58,914 to €101,063
of which Taxes: +€40,447
- Trade debts +€41,206
up €41,206 (+59.0%), from €69,865 to €111,071
- Reserves -€9,675
down €9,675 (-3.9%), from €247,116 to €237,441
of which Tax-exempt reserves: -€9,675
- Depreciation -€16,458
down €16,458 (-19.1%), from €86,260 to €69,802
- Gross operating margin +€2,924
up €2,924 (+1.5%), from €191,083 to €194,007
- Financial charges -€2,166
down €2,166 (-27.4%), from €7,912 to €5,746
of which Financial charges: -€2,536
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 | €555,650 | €505,045 | -€50,605 | -9.1% |
| Fixed assets | 21/28 | €254,457 | €191,150 | -€63,307 | -24.9% |
| Tangible fixed assets | 22/27 | €254,457 | €191,150 | -€63,307 | -24.9% |
| Land and buildings | 22 | €232,526 | €186,559 | -€45,967 | -19.8% |
| Plant, machinery and equipment | 23 | €8,947 | €3,816 | -€5,131 | -57.4% |
| Furniture and vehicles | 24 | €12,984 | €775 | -€12,209 | -94.0% |
| Current assets | 29/58 | €301,193 | €313,895 | +€12,702 | +4.2% |
| Stocks and contracts in progress | 3 | €127,578 | €98,677 | -€28,900 | -22.7% |
| Stocks | 30/36 | €127,578 | €98,677 | -€28,900 | -22.7% |
| Amounts receivable within one year | 40/41 | €159,851 | €140,044 | -€19,807 | -12.4% |
| Trade receivables | 40 | €97,237 | €59,527 | -€37,710 | -38.8% |
| Other amounts receivable | 41 | €62,614 | €80,517 | +€17,903 | +28.6% |
| Cash at bank and in hand | 54/58 | €12,043 | €72,922 | +€60,879 | +505.5% |
| Deferred charges and accrued income | 490/1 | €1,721 | €2,251 | +€530 | +30.8% |
| Total equity and liabilities | 10/49 | €555,650 | €505,045 | -€50,605 | -9.1% |
| Equity | 10/15 | €115,359 | €41,204 | -€74,155 | -64.3% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €247,116 | €237,441 | -€9,675 | -3.9% |
| Tax-exempt reserves | 132 | €52,298 | €42,623 | -€9,675 | -18.5% |
| Distributable reserves | 133 | €194,818 | €194,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,357 | -€264,837 | -€64,481 | -32.2% |
| Provisions and deferred taxes | 16 | €13,075 | €10,656 | -€2,419 | -18.5% |
| Deferred taxes | 168 | €13,075 | €10,656 | -€2,419 | -18.5% |
| Amounts payable | 17/49 | €427,216 | €453,185 | +€25,969 | +6.1% |
| Amounts payable after more than one year | 17 | €181,089 | €131,302 | -€49,787 | -27.5% |
| Financial debts | 170/4 | €181,089 | €131,302 | -€49,787 | -27.5% |
| Amounts payable within one year | 42/48 | €246,127 | €321,331 | +€75,204 | +30.6% |
| Current portion of amounts payable after more than one year | 42 | €117,348 | €109,197 | -€8,151 | -6.9% |
| Trade debts | 44 | €69,865 | €111,071 | +€41,206 | +59.0% |
| Suppliers | 440/4 | €69,865 | €111,071 | +€41,206 | +59.0% |
| Taxes, remuneration and social security | 45 | €58,914 | €101,063 | +€42,149 | +71.5% |
| Taxes | 450/3 | €28,031 | €68,478 | +€40,447 | +144.3% |
| Remuneration and social security | 454/9 | €30,883 | €32,585 | +€1,702 | +5.5% |
| Accrued charges and deferred income | 492/3 | €0 | €552 | +€552 | |
| Non-recurring operating income | 76A | €841 | - | -€841 | |
| Remuneration, social security and pensions | 62 | €187,903 | €189,666 | +€1,763 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,260 | €69,802 | -€16,458 | -19.1% |
| Other operating charges | 640/8 | €5,823 | €5,118 | -€705 | -12.1% |
| Gross operating margin | 9900 | €191,083 | €194,007 | +€2,924 | +1.5% |
| Operating profit (loss) | 9901 | -€88,903 | -€70,580 | +€18,323 | +20.6% |
| Financial income | 75/76B | €119 | €40 | -€79 | -66.2% |
| Recurring financial income | 75 | €119 | €40 | -€79 | -66.2% |
| Financial charges | 65/66B | €7,912 | €5,746 | -€2,166 | -27.4% |
| Recurring financial charges | 65 | €8,281 | €5,746 | -€2,536 | -30.6% |
| Non-recurring financial charges | 66B | -€370 | - | +€370 | |
| Profit (loss) for the period before taxes | 9903 | -€96,695 | -€76,285 | +€20,410 | +21.1% |
| Transfer from deferred taxes | 780 | €2,419 | €2,419 | = | 0.0% |
| Income taxes | 67/77 | €271 | €289 | +€18 | +6.8% |
| Profit (loss) for the period | 9904 | -€94,547 | -€74,155 | +€20,392 | +21.6% |
| Transfer from tax-exempt reserves | 789 | €9,675 | €9,675 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€84,873 | -€64,481 | +€20,392 | +24.0% |
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 6 October 2026 via checked.be.