JoMarInvest: 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.
JoMarInvest
Largest movements
- Cash -€83,413
down €83,413 (-87.8%), from €95,027 to €11,614
mainly Contributions, distributions and other (-€48,316) and Other debts (-€29,866)
- Receivables within one year +€22,782
up €22,782 (+714%), from €3,190 to €25,972
of which Other amounts receivable: +€23,423
- Deferred charges and accrued income +€10,200
new in 2025: €10,200
- Tangible fixed assets -€6,749
down €6,749 (-3.6%), from €188,549 to €181,800
of which Furniture and vehicles: -€6,749
- Other debts -€29,866
down €29,866 (-38.2%), from €78,182 to €48,316
- Reserves -€22,323
down €22,323 (-11.2%), from €198,981 to €176,657
- Trade debts -€3,962
down €3,962 (-82.5%), from €4,802 to €840
- Gross operating margin -€111,067
down €111,067 (-68.0%), from €163,362 to €52,296
- Taxes -€35,109
down €35,109 (-73.5%), from €47,770 to €12,660
- Financial charges +€5,190
up €5,190 (+520%), from €997 to €6,188
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.
Derived cash bridge
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 | €286,765 | €229,586 | -€57,179 | -19.9% |
| Fixed assets | 21/28 | €188,549 | €181,800 | -€6,749 | -3.6% |
| Tangible fixed assets | 22/27 | €188,549 | €181,800 | -€6,749 | -3.6% |
| Land and buildings | 22 | €105,000 | €105,000 | = | 0.0% |
| Furniture and vehicles | 24 | €83,549 | €76,800 | -€6,749 | -8.1% |
| Current assets | 29/58 | €98,216 | €47,786 | -€50,430 | -51.3% |
| Amounts receivable within one year | 40/41 | €3,190 | €25,972 | +€22,782 | +714% |
| Trade receivables | 40 | €641 | - | -€641 | |
| Other amounts receivable | 41 | €2,548 | €25,972 | +€23,423 | +919% |
| Cash at bank and in hand | 54/58 | €95,027 | €11,614 | -€83,413 | -87.8% |
| Deferred charges and accrued income | 490/1 | - | €10,200 | +€10,200 | |
| Total equity and liabilities | 10/49 | €286,765 | €229,586 | -€57,179 | -19.9% |
| Equity | 10/15 | €199,981 | €177,657 | -€22,323 | -11.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €198,981 | €176,657 | -€22,323 | -11.2% |
| Distributable reserves | 133 | €198,981 | €176,657 | -€22,323 | -11.2% |
| Amounts payable | 17/49 | €86,785 | €51,929 | -€34,856 | -40.2% |
| Amounts payable within one year | 42/48 | €86,724 | €51,856 | -€34,868 | -40.2% |
| Trade debts | 44 | €4,802 | €840 | -€3,962 | -82.5% |
| Suppliers | 440/4 | €4,802 | €840 | -€3,962 | -82.5% |
| Taxes, remuneration and social security | 45 | €3,740 | €2,700 | -€1,040 | -27.8% |
| Taxes | 450/3 | €3,740 | €2,700 | -€1,040 | -27.8% |
| Other amounts payable | 47/48 | €78,182 | €48,316 | -€29,866 | -38.2% |
| Accrued charges and deferred income | 492/3 | €61 | €73 | +€13 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,526 | €6,749 | +€1,223 | +22.1% |
| Other operating charges | 640/8 | €716 | €707 | -€10 | -1.4% |
| Gross operating margin | 9900 | €163,362 | €52,296 | -€111,067 | -68.0% |
| Operating profit (loss) | 9901 | €157,120 | €44,841 | -€112,280 | -71.5% |
| Financial income | 75/76B | €1,565 | - | -€1,565 | |
| Recurring financial income | 75 | €1,565 | - | -€1,565 | |
| Financial charges | 65/66B | €997 | €6,188 | +€5,190 | +520% |
| Recurring financial charges | 65 | €997 | €6,188 | +€5,190 | +520% |
| Profit (loss) for the period before taxes | 9903 | €157,688 | €38,653 | -€119,036 | -75.5% |
| Income taxes | 67/77 | €47,770 | €12,660 | -€35,109 | -73.5% |
| Profit (loss) for the period | 9904 | €109,919 | €25,992 | -€83,926 | -76.4% |
| Profit (loss) for the period to be appropriated | 9905 | €109,919 | €25,992 | -€83,926 | -76.4% |
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 24 October 2026 via checked.be.