JoMe creations: 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.
JoMe creations
Largest movements
- Cash +€8,213
up €8,213 (+1,036%), from €793 to €9,005
mainly Other debts (+€21,638) and Stocks and contracts (+€4,513)
- Stocks and contracts -€4,513
down €4,513 (-65.6%), from €6,882 to €2,369
- Tangible fixed assets -€2,068
down €2,068 (-26.3%), from €7,860 to €5,792
of which Plant, machinery and equipment: -€1,518
- Profit (loss) carried forward -€23,413
down €23,413 (-101%), from -€23,152 to -€46,565
- Other debts +€21,638
up €21,638 (+212%), from €10,202 to €31,839
- Trade debts +€4,382
up €4,382 (+1,207%), from €363 to €4,745
- Tax, wage and social debts -€975
down €975 (-9.0%), from €10,821 to €9,846
- Gross operating margin -€29,230
down €29,230, from €9,955 to -€19,275
- Taxes -€552
down €552 (-49.9%), from €1,106 to €554
- Other operating charges -€477
down €477 (-43.6%), from €1,095 to €618
- Financial charges +€286
up €286 (+46.1%), from €620 to €906
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,834 | €18,466 | +€1,632 | +9.7% |
| Fixed assets | 21/28 | €9,160 | €7,092 | -€2,068 | -22.6% |
| Tangible fixed assets | 22/27 | €7,860 | €5,792 | -€2,068 | -26.3% |
| Plant, machinery and equipment | 23 | €6,072 | €4,554 | -€1,518 | -25.0% |
| Furniture and vehicles | 24 | €1,788 | €1,238 | -€550 | -30.8% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €7,674 | €11,374 | +€3,700 | +48.2% |
| Stocks and contracts in progress | 3 | €6,882 | €2,369 | -€4,513 | -65.6% |
| Stocks | 30/36 | €6,882 | €2,369 | -€4,513 | -65.6% |
| Cash at bank and in hand | 54/58 | €793 | €9,005 | +€8,213 | +1,036% |
| Total equity and liabilities | 10/49 | €16,834 | €18,466 | +€1,632 | +9.7% |
| Equity | 10/15 | -€4,552 | -€27,965 | -€23,413 | -514% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,152 | -€46,565 | -€23,413 | -101% |
| Amounts payable | 17/49 | €21,386 | €46,431 | +€25,045 | +117% |
| Amounts payable within one year | 42/48 | €21,386 | €46,431 | +€25,045 | +117% |
| Trade debts | 44 | €363 | €4,745 | +€4,382 | +1,207% |
| Suppliers | 440/4 | €363 | €4,745 | +€4,382 | +1,207% |
| Taxes, remuneration and social security | 45 | €10,821 | €9,846 | -€975 | -9.0% |
| Taxes | 450/3 | €10,821 | €9,846 | -€975 | -9.0% |
| Other amounts payable | 47/48 | €10,202 | €31,839 | +€21,638 | +212% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,954 | €2,068 | +€114 | +5.9% |
| Other operating charges | 640/8 | €1,095 | €618 | -€477 | -43.6% |
| Non-recurring operating charges | 66A | €2,738 | - | -€2,738 | |
| Gross operating margin | 9900 | €9,955 | -€19,275 | -€29,230 | |
| Operating profit (loss) | 9901 | €4,168 | -€21,961 | -€26,129 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €620 | €906 | +€286 | +46.1% |
| Recurring financial charges | 65 | €620 | €906 | +€286 | +46.1% |
| Profit (loss) for the period before taxes | 9903 | €3,548 | -€22,859 | -€26,407 | |
| Income taxes | 67/77 | €1,106 | €554 | -€552 | -49.9% |
| Profit (loss) for the period | 9904 | €2,442 | -€23,413 | -€25,855 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,442 | -€23,413 | -€25,855 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.