JOMATECH: 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.
JOMATECH
Largest movements
- Receivables within one year -€50,019
down €50,019 (-78.8%), from €63,445 to €13,425
of which Other amounts receivable: -€50,207
- Cash +€14,945
up €14,945 (+48.9%), from €30,581 to €45,526
mainly Receivables within one year (+€50,019) and Net result for the year (+€28,159)
- Tangible fixed assets +€11,359
new in 2025: €11,359
of which Plant, machinery and equipment: +€6,138
- Current portion of long-term debt -€39,826
no longer reported in 2025 (was €39,826)
- Reserves +€26,493
up €26,493 (+5.9%), from €445,804 to €472,297
- Taxes -€10,050
down €10,050 (-60.9%), from €16,492 to €6,442
- Financial charges -€3,717
down €3,717 (-12.4%), from €29,922 to €26,205
- Gross operating margin -€3,212
down €3,212 (-4.8%), from €67,437 to €64,225
- Financial income -€1,778
no longer reported in 2025 (was €1,778)
- Depreciation +€927
up €927 (+185.7%), from €499 to €1,426
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 | €894,775 | €871,059 | -€23,715 | -2.7% |
| Fixed assets | 21/28 | €800,749 | €812,108 | +€11,359 | +1.4% |
| Tangible fixed assets | 22/27 | - | €11,359 | +€11,359 | |
| Plant, machinery and equipment | 23 | - | €6,138 | +€6,138 | |
| Furniture and vehicles | 24 | - | €5,222 | +€5,222 | |
| Financial fixed assets | 28 | €800,749 | €800,749 | = | 0.0% |
| Current assets | 29/58 | €94,026 | €58,951 | -€35,075 | -37.3% |
| Amounts receivable within one year | 40/41 | €63,445 | €13,425 | -€50,019 | -78.8% |
| Trade receivables | 40 | €7,230 | €7,417 | +€188 | +2.6% |
| Other amounts receivable | 41 | €56,215 | €6,008 | -€50,207 | -89.3% |
| Cash at bank and in hand | 54/58 | €30,581 | €45,526 | +€14,945 | +48.9% |
| Total equity and liabilities | 10/49 | €894,775 | €871,059 | -€23,715 | -2.7% |
| Equity | 10/15 | €446,804 | €473,297 | +€26,493 | +5.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €445,804 | €472,297 | +€26,493 | +5.9% |
| Distributable reserves | 133 | €445,804 | €472,297 | +€26,493 | +5.9% |
| Amounts payable | 17/49 | €447,971 | €397,762 | -€50,208 | -11.2% |
| Amounts payable within one year | 42/48 | €418,771 | €371,774 | -€46,997 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €39,826 | - | -€39,826 | |
| Trade debts | 44 | €891 | €231 | -€660 | -74.1% |
| Suppliers | 440/4 | €891 | €231 | -€660 | -74.1% |
| Taxes, remuneration and social security | 45 | €4,393 | €5,273 | +€880 | +20.0% |
| Taxes | 450/3 | €4,393 | €5,273 | +€880 | +20.0% |
| Other amounts payable | 47/48 | €373,661 | €366,270 | -€7,392 | -2.0% |
| Accrued charges and deferred income | 492/3 | €29,200 | €25,989 | -€3,211 | -11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €1,426 | +€927 | +185.7% |
| Other operating charges | 640/8 | €1,320 | €1,992 | +€673 | +51.0% |
| Gross operating margin | 9900 | €67,437 | €64,225 | -€3,212 | -4.8% |
| Operating profit (loss) | 9901 | €65,618 | €60,806 | -€4,812 | -7.3% |
| Financial income | 75/76B | €1,778 | - | -€1,778 | |
| Recurring financial income | 75 | €1,778 | - | -€1,778 | |
| Financial charges | 65/66B | €29,922 | €26,205 | -€3,717 | -12.4% |
| Recurring financial charges | 65 | €29,922 | €26,205 | -€3,717 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €37,474 | €34,601 | -€2,873 | -7.7% |
| Income taxes | 67/77 | €16,492 | €6,442 | -€10,050 | -60.9% |
| Profit (loss) for the period | 9904 | €20,982 | €28,159 | +€7,177 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,982 | €28,159 | +€7,177 | +34.2% |
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 1 October 2026 via checked.be.