JOMARTO: 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.
JOMARTO
Largest movements
- Cash -€55,559
down €55,559 (-39.4%), from €141,071 to €85,512
mainly Trade debts (-€68,601) and Investment in fixed assets (net) (-€39,685)
- Tangible fixed assets +€26,652
up €26,652 (+35.9%), from €74,287 to €100,938
of which Furniture and vehicles: +€31,538
- Receivables within one year +€24,029
up €24,029 (+212%), from €11,310 to €35,339
of which Other amounts receivable: +€16,683
- Stocks and contracts -€13,021
down €13,021 (-90.6%), from €14,371 to €1,350
- Receivables after one year -€9,055
down €9,055 (-7.5%), from €120,778 to €111,723
- Trade debts -€68,601
down €68,601 (-53.7%), from €127,664 to €59,063
- Reserves +€32,644
up €32,644 (+66.5%), from €49,091 to €81,735
- Other debts -€23,542
down €23,542 (-34.2%), from €68,932 to €45,389
- Debts after one year +€21,500
up €21,500 (+33.8%), from €63,625 to €85,125
of which Other amounts payable: +€26,000
- Accrued charges and deferred income +€11,181
up €11,181 (+42.5%), from €26,319 to €37,500
- Gross operating margin +€21,002
up €21,002 (+47.2%), from €44,454 to €65,456
- Taxes +€6,315
up €6,315 (+71.5%), from €8,828 to €15,144
- Depreciation +€733
up €733 (+6.0%), from €12,300 to €13,033
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 | €363,538 | €336,900 | -€26,638 | -7.3% |
| Fixed assets | 21/28 | €74,287 | €100,938 | +€26,652 | +35.9% |
| Tangible fixed assets | 22/27 | €74,287 | €100,938 | +€26,652 | +35.9% |
| Land and buildings | 22 | €68,611 | €59,136 | -€9,475 | -13.8% |
| Plant, machinery and equipment | 23 | €1,240 | €5,828 | +€4,588 | +370% |
| Furniture and vehicles | 24 | €4,436 | €35,974 | +€31,538 | +711% |
| Current assets | 29/58 | €289,251 | €235,962 | -€53,289 | -18.4% |
| Amounts receivable after more than one year | 29 | €120,778 | €111,723 | -€9,055 | -7.5% |
| Other amounts receivable | 291 | €120,778 | €111,723 | -€9,055 | -7.5% |
| Stocks and contracts in progress | 3 | €14,371 | €1,350 | -€13,021 | -90.6% |
| Stocks | 30/36 | €14,371 | €1,350 | -€13,021 | -90.6% |
| Amounts receivable within one year | 40/41 | €11,310 | €35,339 | +€24,029 | +212% |
| Trade receivables | 40 | €567 | €7,914 | +€7,347 | +1,295% |
| Other amounts receivable | 41 | €10,743 | €27,425 | +€16,683 | +155% |
| Cash at bank and in hand | 54/58 | €141,071 | €85,512 | -€55,559 | -39.4% |
| Deferred charges and accrued income | 490/1 | €1,721 | €2,037 | +€316 | +18.4% |
| Total equity and liabilities | 10/49 | €363,538 | €336,900 | -€26,638 | -7.3% |
| Equity | 10/15 | €67,641 | €100,285 | +€32,644 | +48.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €49,091 | €81,735 | +€32,644 | +66.5% |
| Distributable reserves | 133 | €49,091 | €81,735 | +€32,644 | +66.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €295,897 | €236,615 | -€59,282 | -20.0% |
| Amounts payable after more than one year | 17 | €63,625 | €85,125 | +€21,500 | +33.8% |
| Financial debts | 170/4 | €23,625 | €19,125 | -€4,500 | -19.0% |
| Other amounts payable | 178/9 | €40,000 | €66,000 | +€26,000 | +65.0% |
| Amounts payable within one year | 42/48 | €205,953 | €113,990 | -€91,963 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €4,500 | €4,500 | = | 0.0% |
| Trade debts | 44 | €127,664 | €59,063 | -€68,601 | -53.7% |
| Suppliers | 440/4 | €127,664 | €59,063 | -€68,601 | -53.7% |
| Taxes, remuneration and social security | 45 | €4,857 | €5,038 | +€181 | +3.7% |
| Taxes | 450/3 | €4,857 | €5,038 | +€181 | +3.7% |
| Other amounts payable | 47/48 | €68,932 | €45,389 | -€23,542 | -34.2% |
| Accrued charges and deferred income | 492/3 | €26,319 | €37,500 | +€11,181 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,300 | €13,033 | +€733 | +6.0% |
| Other operating charges | 640/8 | €4,004 | €3,613 | -€391 | -9.8% |
| Gross operating margin | 9900 | €44,454 | €65,456 | +€21,002 | +47.2% |
| Operating profit (loss) | 9901 | €28,149 | €48,809 | +€20,660 | +73.4% |
| Financial income | 75/76B | €3,547 | €3,288 | -€259 | -7.3% |
| Recurring financial income | 75 | €3,547 | €3,288 | -€259 | -7.3% |
| Financial charges | 65/66B | €4,712 | €4,309 | -€403 | -8.6% |
| Recurring financial charges | 65 | €4,712 | €4,309 | -€403 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €26,984 | €47,788 | +€20,803 | +77.1% |
| Income taxes | 67/77 | €8,828 | €15,144 | +€6,315 | +71.5% |
| Profit (loss) for the period | 9904 | €18,156 | €32,644 | +€14,488 | +79.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,156 | €32,644 | +€14,488 | +79.8% |
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 25 October 2026 via checked.be.