JOMI Management: what changed
Two financial 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 Management
Largest movements
- Receivables within one year -€2,901
down €2,901 (-8.3%), from €34,840 to €31,939
of which Trade receivables: -€2,900
- Reserves +€50,000
up €50,000 (+100%), from €50,000 to €100,000
- Debts after one year -€33,463
down €33,463 (-35.0%), from €95,515 to €62,052
- Other debts -€32,921
down €32,921 (-98.0%), from €33,585 to €664
- Tax, wage and social debts +€7,570
up €7,570 (+73.1%), from €10,360 to €17,931
- Profit (loss) carried forward +€5,663
up €5,663 (+63.5%), from €8,914 to €14,578
- Financial income +€30,000
up €30,000, from €0 to €30,000
- Gross operating margin +€1,054
up €1,054 (+2.8%), from €37,905 to €38,959
- Taxes +€659
up €659 (+7.6%), from €8,668 to €9,327
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.
Derived cash bridge
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 | €235,298 | €232,107 | -€3,191 | -1.4% |
| Fixed assets | 21/28 | €200,000 | €200,000 | = | 0.0% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €35,298 | €32,107 | -€3,191 | -9.0% |
| Amounts receivable within one year | 40/41 | €34,840 | €31,939 | -€2,901 | -8.3% |
| Trade receivables | 40 | €2,900 | €0 | -€2,900 | -100% |
| Other amounts receivable | 41 | €31,940 | €31,939 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €458 | €168 | -€290 | -63.3% |
| Total equity and liabilities | 10/49 | €235,298 | €232,107 | -€3,191 | -1.4% |
| Equity | 10/15 | €59,914 | €115,578 | +€55,663 | +92.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €100,000 | +€50,000 | +100% |
| Distributable reserves | 133 | €50,000 | €100,000 | +€50,000 | +100% |
| Profit (loss) carried forward | 14 | €8,914 | €14,578 | +€5,663 | +63.5% |
| Amounts payable | 17/49 | €175,384 | €116,530 | -€58,854 | -33.6% |
| Amounts payable after more than one year | 17 | €95,515 | €62,052 | -€33,463 | -35.0% |
| Financial debts | 170/4 | €95,515 | €62,052 | -€33,463 | -35.0% |
| Amounts payable within one year | 42/48 | €79,869 | €54,478 | -€25,391 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €32,415 | €33,463 | +€1,048 | +3.2% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Advances received on contracts in progress | 46 | €3,509 | €2,420 | -€1,089 | -31.0% |
| Taxes, remuneration and social security | 45 | €10,360 | €17,931 | +€7,570 | +73.1% |
| Taxes | 450/3 | €10,360 | €17,931 | +€7,570 | +73.1% |
| Other amounts payable | 47/48 | €33,585 | €664 | -€32,921 | -98.0% |
| Gross operating margin | 9900 | €37,905 | €38,959 | +€1,054 | +2.8% |
| Operating profit (loss) | 9901 | €37,905 | €38,959 | +€1,054 | +2.8% |
| Financial income | 75/76B | €0 | €30,000 | +€30,000 | |
| Recurring financial income | 75 | €0 | €30,000 | +€30,000 | |
| Financial charges | 65/66B | €3,894 | €3,968 | +€75 | +1.9% |
| Recurring financial charges | 65 | €3,894 | €3,968 | +€75 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €34,011 | €64,991 | +€30,979 | +91.1% |
| Income taxes | 67/77 | €8,668 | €9,327 | +€659 | +7.6% |
| Profit (loss) for the period | 9904 | €25,343 | €55,663 | +€30,320 | +120% |
| Profit (loss) for the period to be appropriated | 9905 | €25,343 | €55,663 | +€30,320 | +120% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.