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.
What changed
JOMI
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€69,766
2024 · €397,970-€467,736
Equity
€569,789
2024 · €639,555-€69,766
Cash
€648,565
2024 · €119,839+€528,725
Balance sheet total
€1.7m
2024 · €1.3m+€367,331
Largest movements
Assets
- Cash +€528,725
up €528,725 (+441.2%), from €119,839 to €648,565
mainly Current investments (+€500,000) and Debts after one year (+€340,174)
- Current investments -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Tangible fixed assets +€356,108
up €356,108 (+63.3%), from €562,935 to €919,043
of which Land and buildings: +€380,765
Equity and liabilities
- Debts after one year +€340,174
up €340,174 (+82.8%), from €410,787 to €750,961
- Other debts +€100,000
up €100,000 (+16779.6%), from €596 to €100,596
- Profit (loss) carried forward -€66,322
down €66,322 (-928.8%), from -€7,141 to -€73,463
Income statement
- Gross operating margin -€551,063
down €551,063 (-90.5%), from €609,130 to €58,067
- Other operating charges +€83,583
up €83,583 (+699.7%), from €11,946 to €95,529
- Depreciation -€8,197
down €8,197 (-19.7%), from €41,642 to €33,445
- Financial income -€6,645
down €6,645 (-61.8%), from €10,743 to €4,099
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.
Result 2024
€397,970
Gross operating margin
-€551,063
Depreciation
+€8,197
Other operating charges
-€83,583
Financial income
-€6,645
Financial charges
+€4,737
Taxes
+€1,245
Deferred taxes and other
+€159,375
Result 2025
-€69,766
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.
From operations
+€84,223
Investment
+€110,447
Financing
+€334,056
Cash 2024
€119,839
From operations (derived)
+€84,223
Net result for the year
-€69,766
Depreciation
+€33,445
Receivables within one year
+€14,614
Deferred charges and accrued income
+€2,889
Smaller working-capital items
-€1,722
Tax, wage and social debts
+€8,203
Other debts
+€100,000
Accrued charges and deferred income
-€3,440
Investment (derived)
+€110,447
Investment in fixed assets (net)
-€389,553
Current investments
+€500,000
Financing
+€334,056
Debts after one year
+€340,174
Current portion of long-term debt
-€6,118
Cash 2025
€648,565
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,302,208 | €1,669,538 | +€367,331 | +28.2% |
| Fixed assets | 21/28 | €562,935 | €919,043 | +€356,108 | +63.3% |
| Tangible fixed assets | 22/27 | €562,935 | €919,043 | +€356,108 | +63.3% |
| Land and buildings | 22 | €522,673 | €903,439 | +€380,765 | +72.8% |
| Leasing and similar rights | 25 | €40,262 | €15,605 | -€24,657 | -61.2% |
| Current assets | 29/58 | €739,273 | €750,495 | +€11,223 | +1.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,943 | €329 | -€14,614 | -97.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €14,943 | €329 | -€14,614 | -97.8% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €119,839 | €648,565 | +€528,725 | +441.2% |
| Deferred charges and accrued income | 490/1 | €4,490 | €1,602 | -€2,889 | -64.3% |
| Total equity and liabilities | 10/49 | €1,302,208 | €1,669,538 | +€367,331 | +28.2% |
| Equity | 10/15 | €639,555 | €569,789 | -€69,766 | -10.9% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €585,196 | €581,752 | -€3,444 | -0.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €579,046 | €575,602 | -€3,444 | -0.6% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€7,141 | -€73,463 | -€66,322 | -928.8% |
| Provisions and deferred taxes | 16 | €184,605 | €183,744 | -€861 | -0.5% |
| Deferred taxes | 168 | €184,605 | €183,744 | -€861 | -0.5% |
| Amounts payable | 17/49 | €478,048 | €916,006 | +€437,958 | +91.6% |
| Amounts payable after more than one year | 17 | €410,787 | €750,961 | +€340,174 | +82.8% |
| Financial debts | 170/4 | €410,787 | €750,961 | +€340,174 | +82.8% |
| Amounts payable within one year | 42/48 | €63,821 | €165,045 | +€101,224 | +158.6% |
| Current portion of amounts payable after more than one year | 42 | €59,078 | €52,960 | -€6,118 | -10.4% |
| Trade debts | 44 | €2,850 | €1,989 | -€861 | -30.2% |
| Suppliers | 440/4 | €2,850 | €1,989 | -€861 | -30.2% |
| Taxes, remuneration and social security | 45 | €1,297 | €9,500 | +€8,203 | +632.3% |
| Taxes | 450/3 | €1,297 | €9,500 | +€8,203 | +632.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €596 | €100,596 | +€100,000 | +16779.6% |
| Accrued charges and deferred income | 492/3 | €3,440 | €0 | -€3,440 | -100.0% |
| Non-recurring operating income | 76A | €637,502 | €1,293 | -€636,209 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,642 | €33,445 | -€8,197 | -19.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €11,946 | €95,529 | +€83,583 | +699.7% |
| Gross operating margin | 9900 | €609,130 | €58,067 | -€551,063 | -90.5% |
| Operating profit (loss) | 9901 | €555,542 | -€70,907 | -€626,449 | |
| Financial income | 75/76B | €10,743 | €4,099 | -€6,645 | -61.8% |
| Recurring financial income | 75 | €10,743 | €4,099 | -€6,645 | -61.8% |
| Financial charges | 65/66B | €8,604 | €3,867 | -€4,737 | -55.1% |
| Recurring financial charges | 65 | €8,604 | €3,867 | -€4,737 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €557,682 | -€70,675 | -€628,357 | |
| Transfer from deferred taxes | 780 | €861 | €861 | = | 0.0% |
| Transfer to deferred taxes | 680 | €159,375 | €0 | -€159,375 | -100.0% |
| Income taxes | 67/77 | €1,197 | -€48 | -€1,245 | |
| Profit (loss) for the period | 9904 | €397,970 | -€69,766 | -€467,736 | |
| Transfer from tax-exempt reserves | 789 | €3,444 | €3,444 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €478,126 | €0 | -€478,126 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,712 | -€66,322 | +€10,390 | +13.5% |
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 6 October 2026 via checked.be.