JOMEHA: 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.
JOMEHA
Largest movements
- Tangible fixed assets -€50,625
down €50,625 (-5.0%), from €1.0m to €958,554
of which Land and buildings: -€39,540
- Cash +€37,895
up €37,895 (+112%), from €33,698 to €71,593
mainly Depreciation (+€56,225) and Receivables within one year (+€15,040)
- Receivables within one year -€15,040
down €15,040 (-87.5%), from €17,179 to €2,139
of which Trade receivables: -€13,610
- Debts after one year -€29,884
down €29,884 (-4.2%), from €705,484 to €675,601
- Depreciation +€25,957
up €25,957 (+85.8%), from €30,268 to €56,225
- Gross operating margin +€23,719
up €23,719 (+33.4%), from €70,984 to €94,703
- Financial charges +€22,618
up €22,618 (+2,327%), from €972 to €23,590
- Taxes -€4,687
down €4,687 (-68.5%), from €6,842 to €2,155
- Other operating charges +€3,961
up €3,961 (+1,433%), from €276 to €4,238
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.
Derived cash bridge
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 | €1,062,332 | €1,045,069 | -€17,264 | -1.6% |
| Fixed assets | 21/28 | €1,009,314 | €958,689 | -€50,625 | -5.0% |
| Tangible fixed assets | 22/27 | €1,009,179 | €958,554 | -€50,625 | -5.0% |
| Land and buildings | 22 | €939,286 | €899,746 | -€39,540 | -4.2% |
| Plant, machinery and equipment | 23 | €12,308 | €14,481 | +€2,173 | +17.7% |
| Furniture and vehicles | 24 | €57,585 | €44,327 | -€13,258 | -23.0% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €53,018 | €86,380 | +€33,362 | +62.9% |
| Amounts receivable within one year | 40/41 | €17,179 | €2,139 | -€15,040 | -87.5% |
| Trade receivables | 40 | €15,749 | €2,139 | -€13,610 | -86.4% |
| Other amounts receivable | 41 | €1,430 | - | -€1,430 | |
| Cash at bank and in hand | 54/58 | €33,698 | €71,593 | +€37,895 | +112% |
| Deferred charges and accrued income | 490/1 | €2,141 | €12,648 | +€10,507 | +491% |
| Total equity and liabilities | 10/49 | €1,062,332 | €1,045,069 | -€17,264 | -1.6% |
| Equity | 10/15 | €37,625 | €46,127 | +€8,502 | +22.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,625 | €41,127 | +€8,502 | +26.1% |
| Amounts payable | 17/49 | €1,024,707 | €998,941 | -€25,765 | -2.5% |
| Amounts payable after more than one year | 17 | €705,484 | €675,601 | -€29,884 | -4.2% |
| Financial debts | 170/4 | €705,484 | €675,601 | -€29,884 | -4.2% |
| Amounts payable within one year | 42/48 | €319,222 | €323,341 | +€4,118 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €24,516 | €27,620 | +€3,105 | +12.7% |
| Trade debts | 44 | €1,615 | €1,217 | -€397 | -24.6% |
| Suppliers | 440/4 | €1,615 | €1,217 | -€397 | -24.6% |
| Taxes, remuneration and social security | 45 | €8,092 | €9,482 | +€1,390 | +17.2% |
| Taxes | 450/3 | €6,842 | €8,232 | +€1,390 | +20.3% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €285,000 | €285,021 | +€21 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,268 | €56,225 | +€25,957 | +85.8% |
| Other operating charges | 640/8 | €276 | €4,238 | +€3,961 | +1,433% |
| Gross operating margin | 9900 | €70,984 | €94,703 | +€23,719 | +33.4% |
| Operating profit (loss) | 9901 | €40,439 | €34,240 | -€6,200 | -15.3% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €972 | €23,590 | +€22,618 | +2,327% |
| Recurring financial charges | 65 | €972 | €23,590 | +€22,618 | +2,327% |
| Profit (loss) for the period before taxes | 9903 | €39,467 | €10,657 | -€28,810 | -73.0% |
| Income taxes | 67/77 | €6,842 | €2,155 | -€4,687 | -68.5% |
| Profit (loss) for the period | 9904 | €32,625 | €8,502 | -€24,123 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €32,625 | €8,502 | -€24,123 | -73.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.