JOMATI: 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.
JOMATI
Largest movements
- Tangible fixed assets +€44,317
up €44,317 (+5.8%), from €763,888 to €808,205
of which Furniture and vehicles: +€50,484
- Cash -€40,081
down €40,081 (-26.1%), from €153,623 to €113,541
mainly Investment in fixed assets (net) (-€85,550) and Debts after one year (-€42,599)
- Reserves +€73,288
up €73,288 (+29.0%), from €253,152 to €326,440
of which Distributable reserves: +€73,288
- Debts after one year -€42,599
down €42,599 (-8.0%), from €529,965 to €487,366
- Provisions -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Gross operating margin -€55,255
down €55,255 (-27.4%), from €201,432 to €146,176
- Financial income -€37,440
down €37,440 (-90.8%), from €41,231 to €3,791
- Provisions -€20,000
new in 2025: -€20,000
- Taxes -€19,789
down €19,789 (-41.1%), from €48,134 to €28,345
- Depreciation +€15,280
up €15,280 (+58.9%), from €25,953 to €41,233
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 | €1,003,129 | €1,012,366 | +€9,237 | +0.9% |
| Fixed assets | 21/28 | €763,888 | €808,205 | +€44,317 | +5.8% |
| Tangible fixed assets | 22/27 | €763,888 | €808,205 | +€44,317 | +5.8% |
| Land and buildings | 22 | €750,520 | €732,312 | -€18,207 | -2.4% |
| Plant, machinery and equipment | 23 | €3,114 | €15,155 | +€12,040 | +386.6% |
| Furniture and vehicles | 24 | €10,254 | €60,738 | +€50,484 | +492.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €239,241 | €204,161 | -€35,080 | -14.7% |
| Amounts receivable within one year | 40/41 | €84,179 | €86,589 | +€2,410 | +2.9% |
| Trade receivables | 40 | €83,196 | €74,784 | -€8,412 | -10.1% |
| Other amounts receivable | 41 | €983 | €11,805 | +€10,822 | +1101.1% |
| Cash at bank and in hand | 54/58 | €153,623 | €113,541 | -€40,081 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,439 | €4,030 | +€2,591 | +180.0% |
| Total equity and liabilities | 10/49 | €1,003,129 | €1,012,366 | +€9,237 | +0.9% |
| Equity | 10/15 | €361,292 | €433,747 | +€72,455 | +20.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €253,152 | €326,440 | +€73,288 | +29.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €253,152 | €326,440 | +€73,288 | +29.0% |
| Profit (loss) carried forward | 14 | €48,140 | €47,307 | -€833 | -1.7% |
| Provisions and deferred taxes | 16 | €20,000 | €0 | -€20,000 | -100.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €0 | -€20,000 | -100.0% |
| Major repairs and maintenance | 162 | €20,000 | €0 | -€20,000 | -100.0% |
| Amounts payable | 17/49 | €621,837 | €578,619 | -€43,218 | -7.0% |
| Amounts payable after more than one year | 17 | €529,965 | €487,366 | -€42,599 | -8.0% |
| Financial debts | 170/4 | €529,965 | €487,366 | -€42,599 | -8.0% |
| Amounts payable within one year | 42/48 | €86,946 | €86,369 | -€577 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €65,868 | €71,515 | +€5,648 | +8.6% |
| Trade debts | 44 | €4,356 | €7,181 | +€2,825 | +64.8% |
| Suppliers | 440/4 | €4,356 | €7,181 | +€2,825 | +64.8% |
| Taxes, remuneration and social security | 45 | €15,739 | €6,716 | -€9,024 | -57.3% |
| Taxes | 450/3 | €13,966 | €5,039 | -€8,927 | -63.9% |
| Remuneration and social security | 454/9 | €1,773 | €1,676 | -€97 | -5.5% |
| Other amounts payable | 47/48 | €983 | €957 | -€26 | -2.6% |
| Accrued charges and deferred income | 492/3 | €4,925 | €4,883 | -€42 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,953 | €41,233 | +€15,280 | +58.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€20,000 | -€20,000 | |
| Other operating charges | 640/8 | €10,212 | €11,089 | +€877 | +8.6% |
| Non-recurring operating charges | 66A | - | €2,558 | +€2,558 | |
| Gross operating margin | 9900 | €201,432 | €146,176 | -€55,255 | -27.4% |
| Operating profit (loss) | 9901 | €165,267 | €111,296 | -€53,970 | -32.7% |
| Financial income | 75/76B | €41,231 | €3,791 | -€37,440 | -90.8% |
| Recurring financial income | 75 | €41,231 | €3,791 | -€37,440 | -90.8% |
| Financial charges | 65/66B | €15,765 | €13,454 | -€2,311 | -14.7% |
| Recurring financial charges | 65 | €15,765 | €13,454 | -€2,311 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €190,733 | €101,633 | -€89,100 | -46.7% |
| Income taxes | 67/77 | €48,134 | €28,345 | -€19,789 | -41.1% |
| Profit (loss) for the period | 9904 | €142,599 | €73,288 | -€69,311 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,599 | €73,288 | -€69,311 | -48.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.