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
- Current investments +€2.7m
up €2.7m (+261.7%), from €1.0m to €3.8m
- Cash -€2.6m
down €2.6m (-95.8%), from €2.8m to €116,581
mainly Current investments (-€2.7m) and Net result for the year (-€73,204)
- Deferred charges and accrued income -€136,157
down €136,157 (-38.1%), from €357,766 to €221,609
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€71,287
down €71,287 (-36.1%), from €197,198 to €125,911
- Gross operating margin -€39,676
down €39,676 (-96.1%), from €41,302 to €1,627
- Other operating charges -€7,896
down €7,896 (-88.8%), from €8,894 to €998
- Financial charges -€5,566
down €5,566 (-3.1%), from €179,759 to €174,193
- Depreciation -€2,253
no longer reported in 2025 (was €2,253)
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 | €8,205,258 | €8,147,444 | -€57,814 | -0.7% |
| Fixed assets | 21/28 | €5,625 | - | -€5,625 | |
| Tangible fixed assets | 22/27 | €5,625 | - | -€5,625 | |
| Other tangible fixed assets | 26 | €5,625 | - | -€5,625 | |
| Current assets | 29/58 | €8,199,633 | €8,147,444 | -€52,189 | -0.6% |
| Amounts receivable after more than one year | 29 | €4,000,000 | €4,000,000 | = | 0.0% |
| Other amounts receivable | 291 | €4,000,000 | €4,000,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,725 | €57,897 | +€9,173 | +18.8% |
| Trade receivables | 40 | €12,705 | - | -€12,705 | |
| Other amounts receivable | 41 | €36,020 | €57,897 | +€21,878 | +60.7% |
| Current investments | 50/53 | €1,037,029 | €3,751,357 | +€2.7m | +261.7% |
| Cash at bank and in hand | 54/58 | €2,756,113 | €116,581 | -€2.6m | -95.8% |
| Deferred charges and accrued income | 490/1 | €357,766 | €221,609 | -€136,157 | -38.1% |
| Total equity and liabilities | 10/49 | €8,205,258 | €8,147,444 | -€57,814 | -0.7% |
| Equity | 10/15 | €5,339,476 | €5,266,272 | -€73,204 | -1.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €37,617 | €37,617 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | €1,855 | - | -€1,855 | |
| Tax-exempt reserves | 132 | €35,762 | €35,762 | = | 0.0% |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €5,283,309 | €5,210,105 | -€73,204 | -1.4% |
| Provisions and deferred taxes | 16 | €2,832,767 | €2,869,765 | +€36,999 | +1.3% |
| Provisions for liabilities and charges | 160/5 | €2,832,767 | €2,869,765 | +€36,999 | +1.3% |
| Other liabilities and charges | 164/5 | €2,832,767 | €2,869,765 | +€36,999 | +1.3% |
| Amounts payable | 17/49 | €33,015 | €11,407 | -€21,608 | -65.4% |
| Amounts payable within one year | 42/48 | €20,989 | €132 | -€20,857 | -99.4% |
| Trade debts | 44 | €649 | €132 | -€517 | -79.7% |
| Suppliers | 440/4 | €649 | €132 | -€517 | -79.7% |
| Taxes, remuneration and social security | 45 | €20,340 | - | -€20,340 | |
| Taxes | 450/3 | €5,052 | - | -€5,052 | |
| Remuneration and social security | 454/9 | €15,288 | - | -€15,288 | |
| Accrued charges and deferred income | 492/3 | €12,026 | €11,276 | -€751 | -6.2% |
| Non-recurring operating income | 76A | €14,643 | €14,117 | -€526 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,253 | - | -€2,253 | |
| Other operating charges | 640/8 | €8,894 | €998 | -€7,896 | -88.8% |
| Non-recurring operating charges | 66A | €24,222 | €25,551 | +€1,329 | +5.5% |
| Gross operating margin | 9900 | €41,302 | €1,627 | -€39,676 | -96.1% |
| Operating profit (loss) | 9901 | €5,933 | -€24,923 | -€30,855 | |
| Financial income | 75/76B | €197,198 | €125,911 | -€71,287 | -36.1% |
| Recurring financial income | 75 | €197,198 | €125,911 | -€71,287 | -36.1% |
| Financial charges | 65/66B | €179,759 | €174,193 | -€5,566 | -3.1% |
| Recurring financial charges | 65 | €179,759 | €174,193 | -€5,566 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €23,372 | -€73,204 | -€96,576 | |
| Income taxes | 67/77 | €3 | - | -€3 | |
| Profit (loss) for the period | 9904 | €23,368 | -€73,204 | -€96,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,368 | -€73,204 | -€96,573 |
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.