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
- Receivables within one year +€61,335
up €61,335 (+22.5%), from €272,592 to €333,927
of which Other amounts receivable: +€65,963
- Cash -€47,872
down €47,872 (-79.4%), from €60,322 to €12,449
mainly Receivables within one year (-€61,335) and Trade debts (-€2,078)
- Tangible fixed assets -€6,583
down €6,583 (-6.4%), from €103,626 to €97,042
of which Land and buildings: -€6,183
- Reserves +€8,787
up €8,787 (+15.3%), from €57,424 to €66,212
of which Distributable reserves: +€8,787
- Gross operating margin -€49,193
down €49,193 (-60.8%), from €80,872 to €31,680
- Taxes +€2,833
up €2,833 (+316.3%), from €895 to €3,728
- Financial charges -€1,606
down €1,606 (-12.4%), from €12,949 to €11,343
- Other operating charges -€919
down €919 (-42.6%), from €2,157 to €1,238
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.
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 | €441,039 | €448,919 | +€7,879 | +1.8% |
| Fixed assets | 21/28 | €103,626 | €97,042 | -€6,583 | -6.4% |
| Tangible fixed assets | 22/27 | €103,626 | €97,042 | -€6,583 | -6.4% |
| Land and buildings | 22 | €103,159 | €96,976 | -€6,183 | -6.0% |
| Furniture and vehicles | 24 | €467 | €67 | -€400 | -85.7% |
| Current assets | 29/58 | €337,413 | €351,876 | +€14,463 | +4.3% |
| Stocks and contracts in progress | 3 | €4,500 | €5,500 | +€1,000 | +22.2% |
| Stocks | 30/36 | €4,500 | €5,500 | +€1,000 | +22.2% |
| Amounts receivable within one year | 40/41 | €272,592 | €333,927 | +€61,335 | +22.5% |
| Trade receivables | 40 | €203,581 | €198,953 | -€4,628 | -2.3% |
| Other amounts receivable | 41 | €69,011 | €134,974 | +€65,963 | +95.6% |
| Cash at bank and in hand | 54/58 | €60,322 | €12,449 | -€47,872 | -79.4% |
| Total equity and liabilities | 10/49 | €441,039 | €448,919 | +€7,879 | +1.8% |
| Equity | 10/15 | €229,170 | €237,957 | +€8,787 | +3.8% |
| Contributions | 10/11 | €74,592 | €74,592 | = | 0.0% |
| Reserves | 13 | €57,424 | €66,212 | +€8,787 | +15.3% |
| Tax-exempt reserves | 132 | €41,550 | €41,550 | = | 0.0% |
| Distributable reserves | 133 | €15,874 | €24,662 | +€8,787 | +55.4% |
| Profit (loss) carried forward | 14 | €97,153 | €97,153 | = | 0.0% |
| Provisions and deferred taxes | 16 | €13,850 | €13,850 | = | 0.0% |
| Deferred taxes | 168 | €13,850 | €13,850 | = | 0.0% |
| Amounts payable | 17/49 | €198,019 | €197,111 | -€908 | -0.5% |
| Amounts payable within one year | 42/48 | €197,778 | €196,831 | -€948 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €7,849 | €5,771 | -€2,078 | -26.5% |
| Suppliers | 440/4 | €7,849 | €5,771 | -€2,078 | -26.5% |
| Taxes, remuneration and social security | 45 | €4,555 | €5,685 | +€1,130 | +24.8% |
| Taxes | 450/3 | €4,555 | €5,685 | +€1,130 | +24.8% |
| Other amounts payable | 47/48 | €374 | €374 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €241 | €281 | +€40 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,583 | €6,583 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,157 | €1,238 | -€919 | -42.6% |
| Gross operating margin | 9900 | €80,872 | €31,680 | -€49,193 | -60.8% |
| Operating profit (loss) | 9901 | €72,132 | €23,858 | -€48,273 | -66.9% |
| Financial charges | 65/66B | €12,949 | €11,343 | -€1,606 | -12.4% |
| Recurring financial charges | 65 | €12,949 | €11,343 | -€1,606 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €59,183 | €12,515 | -€46,667 | -78.9% |
| Transfer to deferred taxes | 680 | €13,850 | - | -€13,850 | |
| Income taxes | 67/77 | €895 | €3,728 | +€2,833 | +316.3% |
| Profit (loss) for the period | 9904 | €44,437 | €8,787 | -€35,650 | -80.2% |
| Transfer to tax-exempt reserves | 689 | €41,550 | - | -€41,550 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,887 | €8,787 | +€5,900 | +204.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.