JOMATRAL: 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.
JOMATRAL
Largest movements
- Tangible fixed assets -€24,157
down €24,157 (-6.0%), from €403,325 to €379,168
of which Land and buildings: -€28,641
- Receivables within one year -€7,753
down €7,753 (-15.4%), from €50,229 to €42,475
of which Other amounts receivable: -€8,259
- Debts after one year -€35,500
down €35,500 (-14.6%), from €243,715 to €208,215
- Profit (loss) carried forward +€13,424
up €13,424 (+13.7%), from €97,659 to €111,083
- Tax, wage and social debts -€9,697
down €9,697 (-70.9%), from €13,679 to €3,983
- Gross operating margin +€14,300
up €14,300 (+30.3%), from €47,175 to €61,474
- Taxes +€3,225
up €3,225 (+111%), from €2,894 to €6,119
- Financial charges +€2,934
up €2,934 (+86.4%), from €3,397 to €6,330
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 | €466,946 | €435,680 | -€31,267 | -6.7% |
| Fixed assets | 21/28 | €403,325 | €379,168 | -€24,157 | -6.0% |
| Tangible fixed assets | 22/27 | €403,325 | €379,168 | -€24,157 | -6.0% |
| Land and buildings | 22 | €391,391 | €362,750 | -€28,641 | -7.3% |
| Plant, machinery and equipment | 23 | €233 | - | -€233 | |
| Furniture and vehicles | 24 | €11,701 | €16,418 | +€4,717 | +40.3% |
| Current assets | 29/58 | €63,621 | €56,512 | -€7,109 | -11.2% |
| Amounts receivable within one year | 40/41 | €50,229 | €42,475 | -€7,753 | -15.4% |
| Trade receivables | 40 | €27,272 | €27,778 | +€506 | +1.9% |
| Other amounts receivable | 41 | €22,957 | €14,698 | -€8,259 | -36.0% |
| Cash at bank and in hand | 54/58 | €10,700 | €12,086 | +€1,386 | +12.9% |
| Deferred charges and accrued income | 490/1 | €2,692 | €1,951 | -€742 | -27.5% |
| Total equity and liabilities | 10/49 | €466,946 | €435,680 | -€31,267 | -6.7% |
| Equity | 10/15 | €146,637 | €160,062 | +€13,424 | +9.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,579 | €36,579 | = | 0.0% |
| Distributable reserves | 133 | €36,579 | €36,579 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,659 | €111,083 | +€13,424 | +13.7% |
| Amounts payable | 17/49 | €320,309 | €275,618 | -€44,691 | -14.0% |
| Amounts payable after more than one year | 17 | €243,715 | €208,215 | -€35,500 | -14.6% |
| Financial debts | 170/4 | €243,715 | €208,215 | -€35,500 | -14.6% |
| Amounts payable within one year | 42/48 | €72,094 | €58,253 | -€13,841 | -19.2% |
| Current portion of amounts payable after more than one year | 42 | €35,840 | €32,789 | -€3,051 | -8.5% |
| Trade debts | 44 | €22,210 | €20,130 | -€2,080 | -9.4% |
| Suppliers | 440/4 | €22,210 | €20,130 | -€2,080 | -9.4% |
| Taxes, remuneration and social security | 45 | €13,679 | €3,983 | -€9,697 | -70.9% |
| Taxes | 450/3 | €13,679 | €3,983 | -€9,697 | -70.9% |
| Other amounts payable | 47/48 | €364 | €1,352 | +€988 | +271% |
| Accrued charges and deferred income | 492/3 | €4,500 | €9,150 | +€4,650 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,019 | €33,718 | -€301 | -0.9% |
| Other operating charges | 640/8 | €2,645 | €2,047 | -€598 | -22.6% |
| Gross operating margin | 9900 | €47,175 | €61,474 | +€14,300 | +30.3% |
| Operating profit (loss) | 9901 | €10,510 | €25,709 | +€15,199 | +145% |
| Financial income | 75/76B | €408 | €164 | -€244 | -59.8% |
| Recurring financial income | 75 | €408 | €164 | -€244 | -59.8% |
| Financial charges | 65/66B | €3,397 | €6,330 | +€2,934 | +86.4% |
| Recurring financial charges | 65 | €3,397 | €6,330 | +€2,934 | +86.4% |
| Profit (loss) for the period before taxes | 9903 | €7,522 | €19,543 | +€12,021 | +160% |
| Income taxes | 67/77 | €2,894 | €6,119 | +€3,225 | +111% |
| Profit (loss) for the period | 9904 | €4,629 | €13,424 | +€8,796 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €4,629 | €13,424 | +€8,796 | +190% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.