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 -€120,966
down €120,966 (-47.9%), from €252,338 to €131,372
- Cash +€72,348
up €72,348 (+66.7%), from €108,445 to €180,792
mainly Current investments (+€120,966) and Net result for the year (+€53,225)
- Tangible fixed assets -€27,916
down €27,916 (-9.4%), from €296,537 to €268,621
of which Furniture and vehicles: -€27,851
- Financial fixed assets +€27,220
new in 2025: €27,220
- Reserves -€26,597
down €26,597 (-5.2%), from €513,853 to €487,256
of which Distributable reserves: -€26,597
- Tax, wage and social debts -€7,368
down €7,368 (-19.4%), from €37,882 to €30,514
- Gross operating margin -€116,774
down €116,774 (-48.5%), from €240,543 to €123,769
- Taxes -€27,581
down €27,581 (-49.9%), from €55,231 to €27,650
- Other operating charges -€19,744
down €19,744 (-66.6%), from €29,635 to €9,892
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 | €733,293 | €687,086 | -€46,207 | -6.3% |
| Fixed assets | 21/28 | €296,537 | €295,841 | -€696 | -0.2% |
| Tangible fixed assets | 22/27 | €296,537 | €268,621 | -€27,916 | -9.4% |
| Land and buildings | 22 | €254,497 | €254,432 | -€65 | 0.0% |
| Furniture and vehicles | 24 | €39,539 | €11,688 | -€27,851 | -70.4% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | - | €27,220 | +€27,220 | |
| Current assets | 29/58 | €436,756 | €391,245 | -€45,511 | -10.4% |
| Amounts receivable within one year | 40/41 | €74,211 | €75,062 | +€851 | +1.1% |
| Trade receivables | 40 | €51,393 | €46,797 | -€4,596 | -8.9% |
| Other amounts receivable | 41 | €22,818 | €28,265 | +€5,447 | +23.9% |
| Current investments | 50/53 | €252,338 | €131,372 | -€120,966 | -47.9% |
| Cash at bank and in hand | 54/58 | €108,445 | €180,792 | +€72,348 | +66.7% |
| Deferred charges and accrued income | 490/1 | €1,763 | €4,019 | +€2,256 | +128.0% |
| Total equity and liabilities | 10/49 | €733,293 | €687,086 | -€46,207 | -6.3% |
| Equity | 10/15 | €639,886 | €613,288 | -€26,597 | -4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €513,853 | €487,256 | -€26,597 | -5.2% |
| Non-distributable reserves | 130/1 | €6,346 | €6,346 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,346 | €6,346 | = | 0.0% |
| Distributable reserves | 133 | €507,507 | €480,910 | -€26,597 | -5.2% |
| Profit (loss) carried forward | 14 | €119,832 | €119,832 | = | 0.0% |
| Amounts payable | 17/49 | €93,407 | €73,797 | -€19,610 | -21.0% |
| Amounts payable within one year | 42/48 | €93,407 | €73,797 | -€19,610 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €7,102 | €0 | -€7,102 | -100.0% |
| Trade debts | 44 | €48,424 | €43,284 | -€5,140 | -10.6% |
| Suppliers | 440/4 | €48,424 | €43,284 | -€5,140 | -10.6% |
| Taxes, remuneration and social security | 45 | €37,882 | €30,514 | -€7,368 | -19.4% |
| Taxes | 450/3 | €37,882 | €30,514 | -€7,368 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,444 | €45,476 | +€32 | +0.1% |
| Other operating charges | 640/8 | €29,635 | €9,892 | -€19,744 | -66.6% |
| Gross operating margin | 9900 | €240,543 | €123,769 | -€116,774 | -48.5% |
| Operating profit (loss) | 9901 | €165,463 | €68,401 | -€97,063 | -58.7% |
| Financial income | 75/76B | €11,232 | €13,540 | +€2,307 | +20.5% |
| Recurring financial income | 75 | €11,232 | €13,540 | +€2,307 | +20.5% |
| Financial charges | 65/66B | €449 | €1,066 | +€617 | +137.4% |
| Recurring financial charges | 65 | €449 | €1,066 | +€617 | +137.4% |
| Profit (loss) for the period before taxes | 9903 | €176,247 | €80,875 | -€95,372 | -54.1% |
| Income taxes | 67/77 | €55,231 | €27,650 | -€27,581 | -49.9% |
| Profit (loss) for the period | 9904 | €121,016 | €53,225 | -€67,792 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,016 | €53,225 | -€67,792 | -56.0% |
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 8 October 2026 via checked.be.