JOMBRA: 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.
JOMBRA
Largest movements
- Cash +€130,245
up €130,245 (+98.1%), from €132,787 to €263,032
mainly Net result for the year (+€129,914) and Receivables within one year (+€7,125)
- Receivables within one year -€7,125
down €7,125 (-47.1%), from €15,125 to €8,000
of which Trade receivables: -€15,125
- Profit (loss) carried forward +€129,914
up €129,914 (+11486.6%), from €1,131 to €131,045
- Other debts -€10,735
down €10,735 (-99.2%), from €10,825 to €90
- Tax, wage and social debts +€6,886
up €6,886 (+28.5%), from €24,140 to €31,026
of which Taxes: +€7,023
- Gross operating margin +€43,963
up €43,963 (+35.5%), from €123,938 to €167,901
- Taxes +€5,436
up €5,436 (+17.2%), from €31,565 to €37,001
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 | €147,912 | €272,094 | +€124,182 | +84.0% |
| Fixed assets | 21/28 | - | €1,062 | +€1,062 | |
| Tangible fixed assets | 22/27 | - | €1,062 | +€1,062 | |
| Furniture and vehicles | 24 | - | €1,062 | +€1,062 | |
| Current assets | 29/58 | €147,912 | €271,032 | +€123,120 | +83.2% |
| Amounts receivable within one year | 40/41 | €15,125 | €8,000 | -€7,125 | -47.1% |
| Trade receivables | 40 | €15,125 | - | -€15,125 | |
| Other amounts receivable | 41 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €132,787 | €263,032 | +€130,245 | +98.1% |
| Total equity and liabilities | 10/49 | €147,912 | €272,094 | +€124,182 | +84.0% |
| Equity | 10/15 | €110,631 | €240,545 | +€129,914 | +117.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €106,500 | €106,500 | = | 0.0% |
| Distributable reserves | 133 | €106,500 | €106,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,131 | €131,045 | +€129,914 | +11486.6% |
| Amounts payable | 17/49 | €37,281 | €31,549 | -€5,732 | -15.4% |
| Amounts payable within one year | 42/48 | €37,281 | €31,549 | -€5,732 | -15.4% |
| Trade debts | 44 | €2,316 | €433 | -€1,883 | -81.3% |
| Suppliers | 440/4 | €2,316 | €433 | -€1,883 | -81.3% |
| Taxes, remuneration and social security | 45 | €24,140 | €31,026 | +€6,886 | +28.5% |
| Taxes | 450/3 | €22,022 | €29,045 | +€7,023 | +31.9% |
| Remuneration and social security | 454/9 | €2,118 | €1,981 | -€137 | -6.5% |
| Other amounts payable | 47/48 | €10,825 | €90 | -€10,735 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €298 | +€298 | |
| Other operating charges | 640/8 | €448 | €486 | +€38 | +8.5% |
| Gross operating margin | 9900 | €123,938 | €167,901 | +€43,963 | +35.5% |
| Operating profit (loss) | 9901 | €123,490 | €167,117 | +€43,627 | +35.3% |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €146 | €227 | +€81 | +55.5% |
| Recurring financial charges | 65 | €146 | €227 | +€81 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €123,344 | €166,915 | +€43,571 | +35.3% |
| Income taxes | 67/77 | €31,565 | €37,001 | +€5,436 | +17.2% |
| Profit (loss) for the period | 9904 | €91,779 | €129,914 | +€38,135 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,779 | €129,914 | +€38,135 | +41.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.