Jomavi: 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.
Jomavi
Largest movements
- Receivables within one year -€5,888
down €5,888 (-20.4%), from €28,825 to €22,937
of which Trade receivables: -€5,784
- Deferred charges and accrued income -€3,104
down €3,104 (-100.0%), from €3,104 to €0
- Tangible fixed assets -€1,921
down €1,921 (-12.5%), from €15,372 to €13,450
- Stocks and contracts +€1,860
up €1,860 (+36.3%), from €5,121 to €6,981
- Cash -€693
down €693 (-55.5%), from €1,248 to €555
mainly Net result for the year (-€16,458) and Trade debts (-€15,122)
- Profit (loss) carried forward -€16,458
down €16,458 (-1462.3%), from -€1,125 to -€17,583
- Trade debts -€15,122
down €15,122 (-92.7%), from €16,310 to €1,188
- Advances received +€14,403
up €14,403 (+149.9%), from €9,611 to €24,014
- Other debts +€6,947
up €6,947 (+26.2%), from €26,506 to €33,453
- Gross operating margin -€16,522
down €16,522, from €4,728 to -€11,794
- Other operating charges +€1,415
up €1,415 (+160.9%), from €879 to €2,294
- Financial charges -€836
down €836 (-63.1%), from €1,325 to €489
- Taxes -€369
down €369 (-100.0%), from €369 to €0
- Financial income -€271
down €271 (-86.8%), from €312 to €41
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 | €53,670 | €43,923 | -€9,747 | -18.2% |
| Fixed assets | 21/28 | €15,372 | €13,450 | -€1,921 | -12.5% |
| Tangible fixed assets | 22/27 | €15,372 | €13,450 | -€1,921 | -12.5% |
| Plant, machinery and equipment | 23 | €15,372 | €13,450 | -€1,921 | -12.5% |
| Current assets | 29/58 | €38,298 | €30,473 | -€7,825 | -20.4% |
| Stocks and contracts in progress | 3 | €5,121 | €6,981 | +€1,860 | +36.3% |
| Stocks | 30/36 | €5,121 | €6,981 | +€1,860 | +36.3% |
| Amounts receivable within one year | 40/41 | €28,825 | €22,937 | -€5,888 | -20.4% |
| Trade receivables | 40 | €28,721 | €22,937 | -€5,784 | -20.1% |
| Other amounts receivable | 41 | €104 | €0 | -€104 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,248 | €555 | -€693 | -55.5% |
| Deferred charges and accrued income | 490/1 | €3,104 | €0 | -€3,104 | -100.0% |
| Total equity and liabilities | 10/49 | €53,670 | €43,923 | -€9,747 | -18.2% |
| Equity | 10/15 | €875 | -€15,583 | -€16,458 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,125 | -€17,583 | -€16,458 | -1462.3% |
| Amounts payable | 17/49 | €52,795 | €59,506 | +€6,711 | +12.7% |
| Amounts payable within one year | 42/48 | €52,795 | €59,506 | +€6,711 | +12.7% |
| Trade debts | 44 | €16,310 | €1,188 | -€15,122 | -92.7% |
| Suppliers | 440/4 | €16,310 | €1,188 | -€15,122 | -92.7% |
| Advances received on contracts in progress | 46 | €9,611 | €24,014 | +€14,403 | +149.9% |
| Taxes, remuneration and social security | 45 | €369 | €851 | +€482 | +130.8% |
| Taxes | 450/3 | €369 | €851 | +€482 | +130.8% |
| Other amounts payable | 47/48 | €26,506 | €33,453 | +€6,947 | +26.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €1,921 | = | 0.0% |
| Other operating charges | 640/8 | €879 | €2,294 | +€1,415 | +160.9% |
| Gross operating margin | 9900 | €4,728 | -€11,794 | -€16,522 | |
| Operating profit (loss) | 9901 | €1,927 | -€16,010 | -€17,937 | |
| Financial income | 75/76B | €312 | €41 | -€271 | -86.8% |
| Recurring financial income | 75 | €312 | €41 | -€271 | -86.8% |
| Financial charges | 65/66B | €1,325 | €489 | -€836 | -63.1% |
| Recurring financial charges | 65 | €1,325 | €489 | -€836 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €914 | -€16,458 | -€17,372 | |
| Income taxes | 67/77 | €369 | €0 | -€369 | -100.0% |
| Profit (loss) for the period | 9904 | €545 | -€16,458 | -€17,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €545 | -€16,458 | -€17,003 |
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 7 October 2026 via checked.be.