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 -€242,426
down €242,426 (-30.5%), from €795,965 to €553,539
of which Land and buildings: -€239,173
- Financial fixed assets -€215,454
down €215,454 (-68.0%), from €317,028 to €101,573
- Current investments +€180,000
new in 2026: €180,000
- Cash -€18,085
down €18,085 (-52.0%), from €34,796 to €16,711
mainly Short-term financial debts (-€389,101) and Current investments (-€180,000)
- Short-term financial debts -€389,101
no longer reported in 2026 (was €389,101)
- Reserves +€252,938
up €252,938 (+211.3%), from €119,729 to €372,667
- Provisions +€84,313
new in 2026: €84,313
- Profit (loss) carried forward -€69,314
down €69,314 (-17.9%), from -€387,077 to -€456,391
- Debts after one year -€67,238
no longer reported in 2026 (was €67,238)
- Gross operating margin +€457,378
up €457,378 (+640.9%), from €71,364 to €528,741
- Financial charges +€211,608
up €211,608 (+1099.6%), from €19,244 to €230,852
of which Non-recurring financial charges: +€215,454
- Other operating charges -€64,607
down €64,607 (-89.5%), from €72,178 to €7,570
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,285,447 | €998,698 | -€286,749 | -22.3% |
| Fixed assets | 21/28 | €1,112,993 | €655,112 | -€457,881 | -41.1% |
| Tangible fixed assets | 22/27 | €795,965 | €553,539 | -€242,426 | -30.5% |
| Land and buildings | 22 | €771,469 | €532,295 | -€239,173 | -31.0% |
| Plant, machinery and equipment | 23 | €24,496 | €20,122 | -€4,375 | -17.9% |
| Furniture and vehicles | 24 | - | €1,121 | +€1,121 | |
| Financial fixed assets | 28 | €317,028 | €101,573 | -€215,454 | -68.0% |
| Current assets | 29/58 | €172,454 | €343,586 | +€171,132 | +99.2% |
| Amounts receivable within one year | 40/41 | €125,568 | €136,875 | +€11,307 | +9.0% |
| Other amounts receivable | 41 | €125,568 | €136,875 | +€11,307 | +9.0% |
| Current investments | 50/53 | - | €180,000 | +€180,000 | |
| Cash at bank and in hand | 54/58 | €34,796 | €16,711 | -€18,085 | -52.0% |
| Deferred charges and accrued income | 490/1 | €12,090 | €10,000 | -€2,090 | -17.3% |
| Total equity and liabilities | 10/49 | €1,285,447 | €998,698 | -€286,749 | -22.3% |
| Equity | 10/15 | €492,352 | €675,975 | +€183,623 | +37.3% |
| Contributions | 10/11 | €759,699 | €759,699 | = | 0.0% |
| Reserves | 13 | €119,729 | €372,667 | +€252,938 | +211.3% |
| Tax-exempt reserves | 132 | €119,729 | €372,667 | +€252,938 | +211.3% |
| Profit (loss) carried forward | 14 | -€387,077 | -€456,391 | -€69,314 | -17.9% |
| Provisions and deferred taxes | 16 | - | €84,313 | +€84,313 | |
| Deferred taxes | 168 | - | €84,313 | +€84,313 | |
| Amounts payable | 17/49 | €793,095 | €238,411 | -€554,684 | -69.9% |
| Amounts payable after more than one year | 17 | €67,238 | - | -€67,238 | |
| Financial debts | 170/4 | €67,238 | - | -€67,238 | |
| Amounts payable within one year | 42/48 | €695,766 | €237,118 | -€458,648 | -65.9% |
| Current portion of amounts payable after more than one year | 42 | €18,996 | - | -€18,996 | |
| Financial debts | 43 | €389,101 | - | -€389,101 | |
| Credit institutions | 430/8 | €389,101 | - | -€389,101 | |
| Trade debts | 44 | €13,298 | €1,624 | -€11,674 | -87.8% |
| Suppliers | 440/4 | €13,298 | €1,624 | -€11,674 | -87.8% |
| Advances received on contracts in progress | 46 | €6,000 | - | -€6,000 | |
| Taxes, remuneration and social security | 45 | €818 | €1,326 | +€508 | +62.1% |
| Taxes | 450/3 | €818 | €35 | -€784 | -95.8% |
| Remuneration and social security | 454/9 | - | €1,292 | +€1,292 | |
| Other amounts payable | 47/48 | €267,553 | €234,168 | -€33,385 | -12.5% |
| Accrued charges and deferred income | 492/3 | €30,092 | €1,293 | -€28,799 | -95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,878 | €28,563 | -€315 | -1.1% |
| Other operating charges | 640/8 | €72,178 | €7,570 | -€64,607 | -89.5% |
| Gross operating margin | 9900 | €71,364 | €528,741 | +€457,378 | +640.9% |
| Operating profit (loss) | 9901 | -€29,693 | €492,608 | +€522,300 | |
| Financial income | 75/76B | €7,001 | €6,180 | -€821 | -11.7% |
| Recurring financial income | 75 | €7,001 | €6,180 | -€821 | -11.7% |
| Financial charges | 65/66B | €19,244 | €230,852 | +€211,608 | +1099.6% |
| Recurring financial charges | 65 | €19,244 | €15,398 | -€3,846 | -20.0% |
| Non-recurring financial charges | 66B | - | €215,454 | +€215,454 | |
| Profit (loss) for the period before taxes | 9903 | -€41,936 | €267,936 | +€309,871 | |
| Transfer from deferred taxes | 780 | - | €4,438 | +€4,438 | |
| Transfer to deferred taxes | 680 | - | €88,750 | +€88,750 | |
| Profit (loss) for the period | 9904 | -€41,936 | €183,623 | +€225,559 | |
| Transfer from tax-exempt reserves | 789 | - | €13,313 | +€13,313 | |
| Transfer to tax-exempt reserves | 689 | - | €266,250 | +€266,250 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,936 | -€69,314 | -€27,379 | -65.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.