JOME & TNAA: 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 & TNAA
Largest movements
- Deferred charges and accrued income +€2,000
up €2,000 (+246%), from €812 to €2,812
- Cash +€1,661
up €1,661 (+22.4%), from €7,418 to €9,079
mainly Net result for the year (+€14,272) and Tax, wage and social debts (+€6,727)
- Tangible fixed assets +€947
up €947 (+129%), from €736 to €1,683
- Receivables within one year +€868
up €868 (+2.0%), from €43,390 to €44,258
of which Trade receivables: +€868
- Profit (loss) carried forward +€14,272
up €14,272 (+29.5%), from -€48,359 to -€34,086
- Trade debts -€8,293
down €8,293 (-28.4%), from €29,203 to €20,910
- Tax, wage and social debts +€6,727
up €6,727 (+60.3%), from €11,165 to €17,892
- Other debts -€3,963
down €3,963 (-97.1%), from €4,080 to €118
- Accrued charges and deferred income -€3,613
down €3,613 (-90.3%), from €4,000 to €387
- Gross operating margin -€26,306
down €26,306 (-54.4%), from €48,320 to €22,014
- Other operating charges -€23,012
down €23,012 (-91.0%), from €25,276 to €2,264
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 | €54,502 | €59,633 | +€5,131 | +9.4% |
| Fixed assets | 21/28 | €1,125 | €2,072 | +€947 | +84.3% |
| Tangible fixed assets | 22/27 | €736 | €1,683 | +€947 | +129% |
| Plant, machinery and equipment | 23 | €736 | €1,683 | +€947 | +129% |
| Financial fixed assets | 28 | €389 | €389 | = | 0.0% |
| Current assets | 29/58 | €53,378 | €57,561 | +€4,183 | +7.8% |
| Stocks and contracts in progress | 3 | €1,758 | €1,412 | -€346 | -19.7% |
| Stocks | 30/36 | €1,758 | €1,412 | -€346 | -19.7% |
| Amounts receivable within one year | 40/41 | €43,390 | €44,258 | +€868 | +2.0% |
| Trade receivables | 40 | €7,314 | €8,182 | +€868 | +11.9% |
| Other amounts receivable | 41 | €36,076 | €36,076 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,418 | €9,079 | +€1,661 | +22.4% |
| Deferred charges and accrued income | 490/1 | €812 | €2,812 | +€2,000 | +246% |
| Total equity and liabilities | 10/49 | €54,502 | €59,633 | +€5,131 | +9.4% |
| Equity | 10/15 | -€29,359 | -€15,086 | +€14,272 | +48.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,359 | -€34,086 | +€14,272 | +29.5% |
| Provisions and deferred taxes | 16 | €35,413 | €35,413 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,413 | €35,413 | = | 0.0% |
| Taxes | 161 | €35,413 | €35,413 | = | 0.0% |
| Amounts payable | 17/49 | €48,448 | €39,307 | -€9,141 | -18.9% |
| Amounts payable within one year | 42/48 | €44,448 | €38,919 | -€5,529 | -12.4% |
| Trade debts | 44 | €29,203 | €20,910 | -€8,293 | -28.4% |
| Suppliers | 440/4 | €29,203 | €20,910 | -€8,293 | -28.4% |
| Taxes, remuneration and social security | 45 | €11,165 | €17,892 | +€6,727 | +60.3% |
| Taxes | 450/3 | €11,165 | €17,892 | +€6,727 | +60.3% |
| Other amounts payable | 47/48 | €4,080 | €118 | -€3,963 | -97.1% |
| Accrued charges and deferred income | 492/3 | €4,000 | €387 | -€3,613 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €463 | €392 | -€72 | -15.5% |
| Other operating charges | 640/8 | €25,276 | €2,264 | -€23,012 | -91.0% |
| Gross operating margin | 9900 | €48,320 | €22,014 | -€26,306 | -54.4% |
| Operating profit (loss) | 9901 | €22,581 | €19,358 | -€3,223 | -14.3% |
| Financial income | 75/76B | €10 | €123 | +€114 | +1,185% |
| Recurring financial income | 75 | €10 | €123 | +€114 | +1,185% |
| Financial charges | 65/66B | €228 | €562 | +€334 | +147% |
| Recurring financial charges | 65 | €228 | €562 | +€334 | +147% |
| Profit (loss) for the period before taxes | 9903 | €22,363 | €18,920 | -€3,443 | -15.4% |
| Income taxes | 67/77 | €4,756 | €4,647 | -€108 | -2.3% |
| Profit (loss) for the period | 9904 | €17,607 | €14,272 | -€3,335 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,607 | €14,272 | -€3,335 | -18.9% |
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 28 October 2026 via checked.be.