JOMARO: 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.
JOMARO
Largest movements
- Cash +€84,474
up €84,474 (+1836.0%), from €4,601 to €89,075
mainly Depreciation (+€64,521) and Receivables after one year (+€52,000)
- Tangible fixed assets -€64,521
down €64,521 (-14.8%), from €435,084 to €370,562
of which Furniture and vehicles: -€51,810
- Receivables after one year -€52,000
down €52,000 (-100.0%), from €52,000 to €0
- Receivables within one year -€7,700
down €7,700 (-7.4%), from €103,917 to €96,217
of which Other amounts receivable: -€10,133
- Debts after one year -€52,843
down €52,843 (-20.4%), from €259,624 to €206,780
- Profit (loss) carried forward +€51,659
up €51,659 (+91.4%), from €56,528 to €108,187
- Other debts -€48,249
down €48,249 (-27.6%), from €174,637 to €126,388
- Gross operating margin +€26,327
up €26,327 (+18.7%), from €140,585 to €166,912
- Depreciation +€20,488
up €20,488 (+46.5%), from €44,034 to €64,521
- Taxes +€6,154
up €6,154 (+29.5%), from €20,840 to €26,995
- Financial charges +€4,408
up €4,408 (+25.6%), from €17,244 to €21,651
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 | €598,911 | €559,323 | -€39,588 | -6.6% |
| Fixed assets | 21/28 | €435,084 | €370,562 | -€64,521 | -14.8% |
| Tangible fixed assets | 22/27 | €435,084 | €370,562 | -€64,521 | -14.8% |
| Land and buildings | 22 | €155,200 | €155,200 | = | 0.0% |
| Furniture and vehicles | 24 | €224,608 | €172,797 | -€51,810 | -23.1% |
| Other tangible fixed assets | 26 | €55,276 | €42,565 | -€12,711 | -23.0% |
| Current assets | 29/58 | €163,827 | €188,761 | +€24,934 | +15.2% |
| Amounts receivable after more than one year | 29 | €52,000 | €0 | -€52,000 | -100.0% |
| Other amounts receivable | 291 | €52,000 | €0 | -€52,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €103,917 | €96,217 | -€7,700 | -7.4% |
| Trade receivables | 40 | €84,831 | €87,264 | +€2,433 | +2.9% |
| Other amounts receivable | 41 | €19,086 | €8,953 | -€10,133 | -53.1% |
| Cash at bank and in hand | 54/58 | €4,601 | €89,075 | +€84,474 | +1836.0% |
| Deferred charges and accrued income | 490/1 | €3,309 | €3,468 | +€159 | +4.8% |
| Total equity and liabilities | 10/49 | €598,911 | €559,323 | -€39,588 | -6.6% |
| Equity | 10/15 | €96,275 | €147,934 | +€51,659 | +53.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,147 | €21,147 | = | 0.0% |
| Distributable reserves | 133 | €21,147 | €21,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,528 | €108,187 | +€51,659 | +91.4% |
| Amounts payable | 17/49 | €502,636 | €411,388 | -€91,247 | -18.2% |
| Amounts payable after more than one year | 17 | €259,624 | €206,780 | -€52,843 | -20.4% |
| Financial debts | 170/4 | €259,624 | €206,780 | -€52,843 | -20.4% |
| Amounts payable within one year | 42/48 | €239,437 | €197,730 | -€41,707 | -17.4% |
| Current portion of amounts payable after more than one year | 42 | €51,111 | €52,843 | +€1,732 | +3.4% |
| Trade debts | 44 | €941 | €2,223 | +€1,283 | +136.4% |
| Suppliers | 440/4 | €941 | €2,223 | +€1,283 | +136.4% |
| Taxes, remuneration and social security | 45 | €12,748 | €16,275 | +€3,527 | +27.7% |
| Taxes | 450/3 | €12,748 | €16,275 | +€3,527 | +27.7% |
| Other amounts payable | 47/48 | €174,637 | €126,388 | -€48,249 | -27.6% |
| Accrued charges and deferred income | 492/3 | €3,575 | €6,878 | +€3,303 | +92.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,034 | €64,521 | +€20,488 | +46.5% |
| Other operating charges | 640/8 | €3,940 | €3,992 | +€52 | +1.3% |
| Gross operating margin | 9900 | €140,585 | €166,912 | +€26,327 | +18.7% |
| Operating profit (loss) | 9901 | €92,612 | €98,399 | +€5,787 | +6.2% |
| Financial income | 75/76B | €2,000 | €1,907 | -€93 | -4.7% |
| Recurring financial income | 75 | €2,000 | €1,907 | -€93 | -4.7% |
| Financial charges | 65/66B | €17,244 | €21,651 | +€4,408 | +25.6% |
| Recurring financial charges | 65 | €17,244 | €21,651 | +€4,408 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €77,368 | €78,654 | +€1,286 | +1.7% |
| Income taxes | 67/77 | €20,840 | €26,995 | +€6,154 | +29.5% |
| Profit (loss) for the period | 9904 | €56,528 | €51,659 | -€4,869 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,528 | €51,659 | -€4,869 | -8.6% |
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 6 October 2026 via checked.be.