JOMI: 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.
JOMI
Largest movements
- Cash +€820,646
up €820,646 (+120.3%), from €682,239 to €1.5m
mainly Receivables within one year (+€754,320) and Net result for the year (+€150,266)
- Receivables within one year -€754,320
down €754,320 (-90.0%), from €838,500 to €84,180
of which Other amounts receivable: -€735,982
- Tangible fixed assets -€32,853
down €32,853 (-15.9%), from €206,646 to €173,793
of which Other tangible fixed assets: -€24,225
- Stocks and contracts +€29,957
up €29,957 (+8.0%), from €375,844 to €405,801
- Reserves +€150,266
up €150,266 (+8.2%), from €1.8m to €2.0m
- Other debts -€88,058
no longer reported in 2025 (was €88,058)
- Gross operating margin +€63,914
up €63,914 (+10.0%), from €642,318 to €706,232
- Staff costs -€18,831
down €18,831 (-3.7%), from €505,999 to €487,169
- Taxes +€14,901
up €14,901 (+2884.4%), from €517 to €15,418
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 | €2,125,416 | €2,189,288 | +€63,872 | +3.0% |
| Fixed assets | 21/28 | €226,957 | €187,748 | -€39,209 | -17.3% |
| Intangible fixed assets | 21 | €18,024 | €13,518 | -€4,506 | -25.0% |
| Tangible fixed assets | 22/27 | €206,646 | €173,793 | -€32,853 | -15.9% |
| Land and buildings | 22 | €32,590 | €27,525 | -€5,065 | -15.5% |
| Furniture and vehicles | 24 | €8,806 | €5,243 | -€3,563 | -40.5% |
| Other tangible fixed assets | 26 | €165,250 | €141,025 | -€24,225 | -14.7% |
| Financial fixed assets | 28 | €2,288 | €437 | -€1,850 | -80.9% |
| Current assets | 29/58 | €1,898,459 | €2,001,540 | +€103,081 | +5.4% |
| Stocks and contracts in progress | 3 | €375,844 | €405,801 | +€29,957 | +8.0% |
| Stocks | 30/36 | €375,844 | €405,801 | +€29,957 | +8.0% |
| Amounts receivable within one year | 40/41 | €838,500 | €84,180 | -€754,320 | -90.0% |
| Trade receivables | 40 | €83,602 | €65,264 | -€18,338 | -21.9% |
| Other amounts receivable | 41 | €754,898 | €18,916 | -€735,982 | -97.5% |
| Cash at bank and in hand | 54/58 | €682,239 | €1,502,885 | +€820,646 | +120.3% |
| Deferred charges and accrued income | 490/1 | €1,876 | €8,674 | +€6,798 | +362.4% |
| Total equity and liabilities | 10/49 | €2,125,416 | €2,189,288 | +€63,872 | +3.0% |
| Equity | 10/15 | €1,861,988 | €2,012,254 | +€150,266 | +8.1% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €1,842,156 | €1,992,422 | +€150,266 | +8.2% |
| Distributable reserves | 133 | €1,842,156 | €1,992,422 | +€150,266 | +8.2% |
| Amounts payable | 17/49 | €263,429 | €177,035 | -€86,394 | -32.8% |
| Amounts payable within one year | 42/48 | €263,429 | €170,640 | -€92,789 | -35.2% |
| Trade debts | 44 | €38,264 | €39,224 | +€960 | +2.5% |
| Suppliers | 440/4 | €38,264 | €39,224 | +€960 | +2.5% |
| Taxes, remuneration and social security | 45 | €137,106 | €131,415 | -€5,691 | -4.2% |
| Taxes | 450/3 | €50,279 | €64,020 | +€13,741 | +27.3% |
| Remuneration and social security | 454/9 | €86,827 | €67,396 | -€19,432 | -22.4% |
| Other amounts payable | 47/48 | €88,058 | - | -€88,058 | |
| Accrued charges and deferred income | 492/3 | - | €6,395 | +€6,395 | |
| Non-recurring operating income | 76A | - | €7,458 | +€7,458 | |
| Remuneration, social security and pensions | 62 | €505,999 | €487,169 | -€18,831 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,403 | €51,484 | +€5,081 | +11.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €12,250 | €14,514 | +€2,264 | +18.5% |
| Other operating charges | 640/8 | €34,219 | €40,070 | +€5,851 | +17.1% |
| Gross operating margin | 9900 | €642,318 | €706,232 | +€63,914 | +10.0% |
| Operating profit (loss) | 9901 | €43,447 | €112,995 | +€69,548 | +160.1% |
| Financial income | 75/76B | €62,848 | €61,543 | -€1,305 | -2.1% |
| Recurring financial income | 75 | €62,848 | €61,543 | -€1,305 | -2.1% |
| Financial charges | 65/66B | €10,819 | €8,854 | -€1,965 | -18.2% |
| Recurring financial charges | 65 | €10,819 | €8,854 | -€1,965 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €95,476 | €165,684 | +€70,208 | +73.5% |
| Income taxes | 67/77 | €517 | €15,418 | +€14,901 | +2884.4% |
| Profit (loss) for the period | 9904 | €94,959 | €150,266 | +€55,307 | +58.2% |
| Profit (loss) for the period to be appropriated | 9905 | €94,959 | €150,266 | +€55,307 | +58.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.