JOMEB: 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.
JOMEB
Largest movements
- Receivables within one year +€5,881
up €5,881 (+23.5%), from €25,033 to €30,914
of which Trade receivables: +€5,805
- Cash -€992
down €992 (-13.0%), from €7,617 to €6,625
mainly Trade debts (-€12,277) and Other debts (-€7,848)
- Tangible fixed assets -€834
down €834 (-100.0%), from €834 to €0
- Debts after one year +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Trade debts -€12,277
down €12,277 (-59.1%), from €20,789 to €8,512
- Other debts -€7,848
down €7,848 (-51.6%), from €15,207 to €7,359
- Profit (loss) carried forward -€5,820
down €5,820 (-11.5%), from -€50,505 to -€56,325
- Gross operating margin -€42,407
down €42,407, from €40,834 to -€1,573
- Depreciation -€1,155
down €1,155 (-58.1%), from €1,989 to €834
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 | €55,896 | €59,951 | +€4,055 | +7.3% |
| Fixed assets | 21/28 | €1,805 | €971 | -€834 | -46.2% |
| Tangible fixed assets | 22/27 | €834 | €0 | -€834 | -100.0% |
| Plant, machinery and equipment | 23 | €834 | €0 | -€834 | -100.0% |
| Financial fixed assets | 28 | €971 | €971 | = | 0.0% |
| Current assets | 29/58 | €54,091 | €58,980 | +€4,889 | +9.0% |
| Stocks and contracts in progress | 3 | €21,441 | €21,441 | = | 0.0% |
| Stocks | 30/36 | €21,441 | €21,441 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,033 | €30,914 | +€5,881 | +23.5% |
| Trade receivables | 40 | €22,520 | €28,325 | +€5,805 | +25.8% |
| Other amounts receivable | 41 | €2,513 | €2,589 | +€76 | +3.0% |
| Cash at bank and in hand | 54/58 | €7,617 | €6,625 | -€992 | -13.0% |
| Total equity and liabilities | 10/49 | €55,896 | €59,951 | +€4,055 | +7.3% |
| Equity | 10/15 | -€30,100 | -€35,920 | -€5,820 | -19.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,505 | -€56,325 | -€5,820 | -11.5% |
| Amounts payable | 17/49 | €85,996 | €95,871 | +€9,875 | +11.5% |
| Amounts payable after more than one year | 17 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Financial debts | 170/4 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Amounts payable within one year | 42/48 | €35,996 | €15,871 | -€20,125 | -55.9% |
| Trade debts | 44 | €20,789 | €8,512 | -€12,277 | -59.1% |
| Suppliers | 440/4 | €20,789 | €8,512 | -€12,277 | -59.1% |
| Other amounts payable | 47/48 | €15,207 | €7,359 | -€7,848 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,989 | €834 | -€1,155 | -58.1% |
| Other operating charges | 640/8 | €3,289 | €3,373 | +€84 | +2.6% |
| Gross operating margin | 9900 | €40,834 | -€1,573 | -€42,407 | |
| Operating profit (loss) | 9901 | €35,556 | -€5,780 | -€41,336 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €301 | €48 | -€253 | -84.1% |
| Recurring financial charges | 65 | €301 | €48 | -€253 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | €35,255 | -€5,820 | -€41,075 | |
| Profit (loss) for the period | 9904 | €35,255 | -€5,820 | -€41,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,255 | -€5,820 | -€41,075 |
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 1 October 2026 via checked.be.