JOMAX: 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.
JOMAX
Largest movements
- Tangible fixed assets -€14,541
down €14,541 (-3.3%), from €438,483 to €423,942
of which Plant, machinery and equipment: -€30,459
- Receivables within one year +€12,063
up €12,063 (+3.1%), from €388,513 to €400,576
of which Other amounts receivable: +€31,039
- Reserves -€45,000
down €45,000 (-13.7%), from €329,456 to €284,456
of which Distributable reserves: -€45,000
- Other debts +€45,000
new in 2025: €45,000
- Trade debts +€32,777
up €32,777 (+293.6%), from €11,165 to €43,942
- Current portion of long-term debt -€27,874
no longer reported in 2025 (was €27,874)
- Profit (loss) carried forward -€10,017
down €10,017 (-16.7%), from -€59,935 to -€69,952
- Gross operating margin -€39,021
down €39,021 (-19.2%), from €203,535 to €164,514
- Taxes -€10,179
down €10,179 (-100.0%), from €10,182 to €3
- Depreciation -€4,995
down €4,995 (-9.6%), from €52,045 to €47,050
- Staff costs +€3,198
up €3,198 (+3.0%), from €106,901 to €110,099
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 | €868,771 | €871,680 | +€2,909 | +0.3% |
| Fixed assets | 21/28 | €438,483 | €423,942 | -€14,541 | -3.3% |
| Tangible fixed assets | 22/27 | €438,483 | €423,942 | -€14,541 | -3.3% |
| Land and buildings | 22 | €223,283 | €223,100 | -€183 | -0.1% |
| Plant, machinery and equipment | 23 | €177,833 | €147,374 | -€30,459 | -17.1% |
| Furniture and vehicles | 24 | €37,367 | €53,468 | +€16,101 | +43.1% |
| Current assets | 29/58 | €430,288 | €447,738 | +€17,450 | +4.1% |
| Amounts receivable within one year | 40/41 | €388,513 | €400,576 | +€12,063 | +3.1% |
| Trade receivables | 40 | €78,668 | €59,692 | -€18,976 | -24.1% |
| Other amounts receivable | 41 | €309,845 | €340,884 | +€31,039 | +10.0% |
| Cash at bank and in hand | 54/58 | €31,088 | €29,409 | -€1,679 | -5.4% |
| Deferred charges and accrued income | 490/1 | €10,687 | €17,753 | +€7,066 | +66.1% |
| Total equity and liabilities | 10/49 | €868,771 | €871,680 | +€2,909 | +0.3% |
| Equity | 10/15 | €801,606 | €746,589 | -€55,017 | -6.9% |
| Contributions | 10/11 | €532,085 | €532,085 | = | 0.0% |
| Capital | 10 | €532,085 | €532,085 | = | 0.0% |
| Issued capital | 100 | €532,085 | €532,085 | = | 0.0% |
| Reserves | 13 | €329,456 | €284,456 | -€45,000 | -13.7% |
| Non-distributable reserves | 130/1 | €123,208 | €123,208 | = | 0.0% |
| Legal reserve | 130 | €123,208 | €123,208 | = | 0.0% |
| Distributable reserves | 133 | €206,248 | €161,248 | -€45,000 | -21.8% |
| Profit (loss) carried forward | 14 | -€59,935 | -€69,952 | -€10,017 | -16.7% |
| Amounts payable | 17/49 | €67,165 | €125,091 | +€57,926 | +86.2% |
| Amounts payable within one year | 42/48 | €67,165 | €125,091 | +€57,926 | +86.2% |
| Current portion of amounts payable after more than one year | 42 | €27,874 | - | -€27,874 | |
| Trade debts | 44 | €11,165 | €43,942 | +€32,777 | +293.6% |
| Suppliers | 440/4 | €11,165 | €43,942 | +€32,777 | +293.6% |
| Taxes, remuneration and social security | 45 | €28,126 | €36,149 | +€8,023 | +28.5% |
| Taxes | 450/3 | €7,278 | €15,114 | +€7,836 | +107.7% |
| Remuneration and social security | 454/9 | €20,848 | €21,035 | +€187 | +0.9% |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Remuneration, social security and pensions | 62 | €106,901 | €110,099 | +€3,198 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,045 | €47,050 | -€4,995 | -9.6% |
| Other operating charges | 640/8 | €13,298 | €14,858 | +€1,560 | +11.7% |
| Gross operating margin | 9900 | €203,535 | €164,514 | -€39,021 | -19.2% |
| Operating profit (loss) | 9901 | €31,291 | -€7,493 | -€38,784 | |
| Financial income | 75/76B | €333 | - | -€333 | |
| Recurring financial income | 75 | €333 | - | -€333 | |
| Financial charges | 65/66B | €2,345 | €2,521 | +€176 | +7.5% |
| Recurring financial charges | 65 | €2,345 | €2,521 | +€176 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €29,279 | -€10,014 | -€39,293 | |
| Income taxes | 67/77 | €10,182 | €3 | -€10,179 | -100.0% |
| Profit (loss) for the period | 9904 | €19,097 | -€10,017 | -€29,114 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,097 | -€10,017 | -€29,114 |
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 4 October 2026 via checked.be.