JoMaTIC: 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.
JoMaTIC
Largest movements
- Receivables within one year -€11,497
down €11,497 (-63.7%), from €18,035 to €6,538
of which Trade receivables: -€13,051
- Cash +€3,599
up €3,599 (+40.6%), from €8,866 to €12,465
mainly Receivables within one year (+€11,497) and Depreciation (+€2,692)
- Tangible fixed assets -€2,692
down €2,692 (-46.1%), from €5,843 to €3,150
of which Land and buildings: -€1,897
- Profit (loss) carried forward -€8,658
down €8,658 (-30.9%), from -€28,039 to -€36,697
- Trade debts -€1,087
down €1,087 (-63.4%), from €1,715 to €627
- Tax, wage and social debts -€844
down €844 (-8.0%), from €10,560 to €9,716
- Gross operating margin -€8,985
down €8,985, from €7,496 to -€1,489
- Taxes -€2,132
down €2,132 (-93.5%), from €2,280 to €148
- Financial charges +€1,886
up €1,886 (+176.3%), from €1,069 to €2,955
- Depreciation -€1,063
down €1,063 (-28.3%), from €3,756 to €2,692
- Other operating charges +€464
up €464 (+39.7%), from €1,169 to €1,632
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 | €32,744 | €22,154 | -€10,590 | -32.3% |
| Fixed assets | 21/28 | €5,843 | €3,150 | -€2,692 | -46.1% |
| Tangible fixed assets | 22/27 | €5,843 | €3,150 | -€2,692 | -46.1% |
| Land and buildings | 22 | €4,429 | €2,532 | -€1,897 | -42.8% |
| Plant, machinery and equipment | 23 | €1,414 | €618 | -€795 | -56.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €26,901 | €19,004 | -€7,898 | -29.4% |
| Amounts receivable within one year | 40/41 | €18,035 | €6,538 | -€11,497 | -63.7% |
| Trade receivables | 40 | €14,909 | €1,858 | -€13,051 | -87.5% |
| Other amounts receivable | 41 | €3,126 | €4,680 | +€1,554 | +49.7% |
| Cash at bank and in hand | 54/58 | €8,866 | €12,465 | +€3,599 | +40.6% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €32,744 | €22,154 | -€10,590 | -32.3% |
| Equity | 10/15 | €20,469 | €11,811 | -€8,658 | -42.3% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Reserves | 13 | €32,908 | €32,908 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,525 | €3,525 | = | 0.0% |
| Distributable reserves | 133 | €29,383 | €29,383 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,039 | -€36,697 | -€8,658 | -30.9% |
| Amounts payable | 17/49 | €12,275 | €10,343 | -€1,932 | -15.7% |
| Amounts payable within one year | 42/48 | €12,275 | €10,343 | -€1,932 | -15.7% |
| Trade debts | 44 | €1,715 | €627 | -€1,087 | -63.4% |
| Suppliers | 440/4 | €1,715 | €627 | -€1,087 | -63.4% |
| Taxes, remuneration and social security | 45 | €10,560 | €9,716 | -€844 | -8.0% |
| Taxes | 450/3 | €10,560 | €9,716 | -€844 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,756 | €2,692 | -€1,063 | -28.3% |
| Other operating charges | 640/8 | €1,169 | €1,632 | +€464 | +39.7% |
| Gross operating margin | 9900 | €7,496 | -€1,489 | -€8,985 | |
| Operating profit (loss) | 9901 | €2,571 | -€5,814 | -€8,385 | |
| Financial income | 75/76B | €161 | €259 | +€98 | +61.0% |
| Recurring financial income | 75 | €161 | €259 | +€98 | +61.0% |
| Financial charges | 65/66B | €1,069 | €2,955 | +€1,886 | +176.3% |
| Recurring financial charges | 65 | €1,069 | €2,955 | +€1,886 | +176.3% |
| Profit (loss) for the period before taxes | 9903 | €1,663 | -€8,510 | -€10,173 | |
| Income taxes | 67/77 | €2,280 | €148 | -€2,132 | -93.5% |
| Profit (loss) for the period | 9904 | -€618 | -€8,658 | -€8,040 | -1301.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€618 | -€8,658 | -€8,040 | -1301.6% |
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 12 October 2026 via checked.be.