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
- Tangible fixed assets +€292,524
up €292,524 (+7.3%), from €4.0m to €4.3m
of which Land and buildings: +€331,993
- Receivables within one year +€218,806
up €218,806 (+19.1%), from €1.1m to €1.4m
of which Other amounts receivable: +€184,017
- Cash +€217,683
up €217,683 (+38.5%), from €565,304 to €782,987
mainly Net result for the year (+€678,620) and Short-term financial debts (+€300,000)
- Reserves +€600,000
up €600,000 (+169.5%), from €353,984 to €953,984
- Short-term financial debts +€300,000
up €300,000 (+150.0%), from €200,000 to €500,000
- Debts after one year -€226,796
down €226,796 (-8.8%), from €2.6m to €2.4m
- Tax, wage and social debts -€114,058
down €114,058 (-97.8%), from €116,588 to €2,530
of which Taxes: -€97,726
- Profit (loss) carried forward +€78,620
up €78,620 (+8.2%), from €964,300 to €1.0m
- Gross operating margin +€743,275
up €743,275 (+120.1%), from €618,807 to €1.4m
- Taxes +€224,978
up €224,978 (+297.9%), from €75,525 to €300,503
- Other operating charges +€23,386
up €23,386 (+214.2%), from €10,918 to €34,304
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 | €6,243,904 | €6,969,228 | +€725,324 | +11.6% |
| Fixed assets | 21/28 | €4,495,167 | €4,787,691 | +€292,524 | +6.5% |
| Intangible fixed assets | 21 | €496,000 | €496,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,999,167 | €4,291,691 | +€292,524 | +7.3% |
| Land and buildings | 22 | €2,912,753 | €3,244,746 | +€331,993 | +11.4% |
| Plant, machinery and equipment | 23 | €1,068,935 | €1,010,548 | -€58,388 | -5.5% |
| Furniture and vehicles | 24 | €11,606 | €32,030 | +€20,424 | +176.0% |
| Assets under construction and advance payments | 27 | €5,873 | €4,367 | -€1,506 | -25.6% |
| Current assets | 29/58 | €1,748,738 | €2,181,537 | +€432,800 | +24.7% |
| Stocks and contracts in progress | 3 | €30,115 | €30,115 | = | 0.0% |
| Stocks | 30/36 | €4,050 | €4,050 | = | 0.0% |
| Contracts in progress | 37 | €26,065 | €26,065 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,143,836 | €1,362,642 | +€218,806 | +19.1% |
| Trade receivables | 40 | €959,022 | €993,810 | +€34,788 | +3.6% |
| Other amounts receivable | 41 | €184,814 | €368,831 | +€184,017 | +99.6% |
| Cash at bank and in hand | 54/58 | €565,304 | €782,987 | +€217,683 | +38.5% |
| Deferred charges and accrued income | 490/1 | €9,483 | €5,793 | -€3,689 | -38.9% |
| Total equity and liabilities | 10/49 | €6,243,904 | €6,969,228 | +€725,324 | +11.6% |
| Equity | 10/15 | €1,349,323 | €2,027,944 | +€678,620 | +50.3% |
| Contributions | 10/11 | €31,039 | €31,039 | = | 0.0% |
| Reserves | 13 | €353,984 | €953,984 | +€600,000 | +169.5% |
| Distributable reserves | 133 | €353,984 | €953,984 | +€600,000 | +169.5% |
| Profit (loss) carried forward | 14 | €964,300 | €1,042,920 | +€78,620 | +8.2% |
| Amounts payable | 17/49 | €4,894,581 | €4,941,284 | +€46,703 | +1.0% |
| Amounts payable after more than one year | 17 | €2,579,209 | €2,352,412 | -€226,796 | -8.8% |
| Financial debts | 170/4 | €2,579,209 | €2,352,412 | -€226,796 | -8.8% |
| Amounts payable within one year | 42/48 | €2,315,372 | €2,588,872 | +€273,500 | +11.8% |
| Current portion of amounts payable after more than one year | 42 | €352,679 | €366,796 | +€14,118 | +4.0% |
| Financial debts | 43 | €200,000 | €500,000 | +€300,000 | +150.0% |
| Credit institutions | 430/8 | €200,000 | €500,000 | +€300,000 | +150.0% |
| Trade debts | 44 | €1,612,410 | €1,688,725 | +€76,315 | +4.7% |
| Suppliers | 440/4 | €1,612,410 | €1,688,725 | +€76,315 | +4.7% |
| Taxes, remuneration and social security | 45 | €116,588 | €2,530 | -€114,058 | -97.8% |
| Taxes | 450/3 | €100,256 | €2,530 | -€97,726 | -97.5% |
| Remuneration and social security | 454/9 | €16,333 | - | -€16,333 | |
| Other amounts payable | 47/48 | €33,695 | €30,821 | -€2,874 | -8.5% |
| Remuneration, social security and pensions | 62 | €22 | €23 | +€1 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289,638 | €277,089 | -€12,549 | -4.3% |
| Other operating charges | 640/8 | €10,918 | €34,304 | +€23,386 | +214.2% |
| Gross operating margin | 9900 | €618,807 | €1,362,081 | +€743,275 | +120.1% |
| Operating profit (loss) | 9901 | €318,228 | €1,050,666 | +€732,438 | +230.2% |
| Financial income | 75/76B | €0 | €220 | +€220 | +183550.0% |
| Recurring financial income | 75 | €0 | €220 | +€220 | +183550.0% |
| Financial charges | 65/66B | €73,782 | €71,762 | -€2,020 | -2.7% |
| Recurring financial charges | 65 | €73,782 | €71,762 | -€2,020 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €244,445 | €979,124 | +€734,678 | +300.5% |
| Income taxes | 67/77 | €75,525 | €300,503 | +€224,978 | +297.9% |
| Profit (loss) for the period | 9904 | €168,920 | €678,620 | +€509,700 | +301.7% |
| Profit (loss) for the period to be appropriated | 9905 | €168,920 | €678,620 | +€509,700 | +301.7% |
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 5 October 2026 via checked.be.