JOMAREY: 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.
What changed
JOMAREY
NACE 47.711, Retail sale of women's outerwear
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,533
2024 · €11,802-€2,270
Equity
€97,708
2024 · €89,841+€7,867
Cash
€109,830
2024 · €105,914+€3,917
Balance sheet total
€566,436
2024 · €585,897-€19,461
Largest movements
Assets
- Stocks and contracts -€12,766
down €12,766 (-14.4%), from €88,753 to €75,987
- Tangible fixed assets -€10,200
down €10,200 (-2.6%), from €389,345 to €379,145
of which Land and buildings: -€15,000
Equity and liabilities
- Other debts -€22,250
down €22,250 (-93.0%), from €23,916 to €1,666
- Reserves +€7,867
up €7,867 (+10.2%), from €77,441 to €85,308
Income statement
- Gross operating margin -€14,884
down €14,884 (-24.1%), from €61,754 to €46,869
- Write-downs -€7,515
no longer reported in 2025 (was €7,515)
- Taxes -€3,997
down €3,997 (-60.5%), from €6,612 to €2,614
- Financial charges -€1,284
down €1,284 (-15.3%), from €8,410 to €7,126
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.
Result 2024
€11,802
Gross operating margin
-€14,884
Depreciation
+€362
Write-downs
+€7,515
Other operating charges
+€40
Financial income
-€584
Financial charges
+€1,284
Taxes
+€3,997
Result 2025
€9,533
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.
From operations
+€27,672
Investment
-€18,020
Financing
-€5,735
Cash 2024
€105,914
From operations (derived)
+€27,672
Net result for the year
+€9,533
Depreciation
+€28,220
Stocks and contracts
+€12,766
Receivables within one year
-€357
Deferred charges and accrued income
+€768
Trade debts
-€1,909
Tax, wage and social debts
+€1,019
Other debts
-€22,250
Accrued charges and deferred income
-€118
Investment (derived)
-€18,020
Investment in fixed assets (net)
-€18,020
Financing
-€5,735
Debts after one year
+€1,474
Current portion of long-term debt
-€5,543
Contributions, distributions and other
-€1,666
Cash 2025
€109,830
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €585,897 | €566,436 | -€19,461 | -3.3% |
| Fixed assets | 21/28 | €389,516 | €379,316 | -€10,200 | -2.6% |
| Tangible fixed assets | 22/27 | €389,345 | €379,145 | -€10,200 | -2.6% |
| Land and buildings | 22 | €377,213 | €362,213 | -€15,000 | -4.0% |
| Plant, machinery and equipment | 23 | - | €16,126 | +€16,126 | |
| Furniture and vehicles | 24 | €12,132 | €806 | -€11,326 | -93.4% |
| Financial fixed assets | 28 | €171 | €171 | = | 0.0% |
| Current assets | 29/58 | €196,381 | €187,120 | -€9,260 | -4.7% |
| Stocks and contracts in progress | 3 | €88,753 | €75,987 | -€12,766 | -14.4% |
| Stocks | 30/36 | €88,753 | €75,987 | -€12,766 | -14.4% |
| Amounts receivable within one year | 40/41 | €946 | €1,303 | +€357 | +37.7% |
| Trade receivables | 40 | €945 | €1,302 | +€357 | +37.8% |
| Other amounts receivable | 41 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €105,914 | €109,830 | +€3,917 | +3.7% |
| Deferred charges and accrued income | 490/1 | €768 | - | -€768 | |
| Total equity and liabilities | 10/49 | €585,897 | €566,436 | -€19,461 | -3.3% |
| Equity | 10/15 | €89,841 | €97,708 | +€7,867 | +8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,441 | €85,308 | +€7,867 | +10.2% |
| Distributable reserves | 133 | €77,441 | €85,308 | +€7,867 | +10.2% |
| Amounts payable | 17/49 | €496,055 | €468,728 | -€27,327 | -5.5% |
| Amounts payable after more than one year | 17 | €408,504 | €409,978 | +€1,474 | +0.4% |
| Financial debts | 170/4 | €408,504 | €393,613 | -€14,891 | -3.6% |
| Other amounts payable | 178/9 | - | €16,365 | +€16,365 | |
| Amounts payable within one year | 42/48 | €87,434 | €58,750 | -€28,684 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €36,307 | €30,764 | -€5,543 | -15.3% |
| Trade debts | 44 | €14,920 | €13,011 | -€1,909 | -12.8% |
| Suppliers | 440/4 | €14,920 | €13,011 | -€1,909 | -12.8% |
| Taxes, remuneration and social security | 45 | €12,290 | €13,309 | +€1,019 | +8.3% |
| Taxes | 450/3 | €12,290 | €13,309 | +€1,019 | +8.3% |
| Other amounts payable | 47/48 | €23,916 | €1,666 | -€22,250 | -93.0% |
| Accrued charges and deferred income | 492/3 | €118 | - | -€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,583 | €28,220 | -€362 | -1.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,515 | - | -€7,515 | |
| Other operating charges | 640/8 | €4,220 | €4,180 | -€40 | -0.9% |
| Gross operating margin | 9900 | €61,754 | €46,869 | -€14,884 | -24.1% |
| Operating profit (loss) | 9901 | €21,436 | €14,469 | -€6,967 | -32.5% |
| Financial income | 75/76B | €5,388 | €4,804 | -€584 | -10.8% |
| Recurring financial income | 75 | €5,388 | €4,597 | -€790 | -14.7% |
| Non-recurring financial income | 76B | - | €207 | +€207 | |
| Financial charges | 65/66B | €8,410 | €7,126 | -€1,284 | -15.3% |
| Recurring financial charges | 65 | €8,410 | €7,126 | -€1,284 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €18,414 | €12,147 | -€6,267 | -34.0% |
| Income taxes | 67/77 | €6,612 | €2,614 | -€3,997 | -60.5% |
| Profit (loss) for the period | 9904 | €11,802 | €9,533 | -€2,270 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,802 | €9,533 | -€2,270 | -19.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.