JOMI PROJECTS: 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 PROJECTS
Largest movements
- Stocks and contracts -€16,793
down €16,793 (-100.0%), from €16,793 to €0
- Receivables within one year -€16,255
down €16,255 (-7.0%), from €233,053 to €216,797
of which Trade receivables: -€18,841
- Tangible fixed assets -€9,219
down €9,219 (-9.2%), from €99,709 to €90,490
of which Land and buildings: -€6,934
- Profit (loss) carried forward -€22,504
down €22,504 (-26.7%), from €84,422 to €61,918
- Debts after one year -€16,289
down €16,289 (-79.8%), from €20,412 to €4,123
- Gross operating margin -€119,913
down €119,913, from €109,464 to -€10,449
- Staff costs -€28,064
down €28,064 (-100.0%), from €28,064 to €0
- Taxes -€22,281
down €22,281 (-98.0%), from €22,743 to €462
- Financial charges -€1,870
down €1,870 (-67.2%), from €2,785 to €914
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 | €389,275 | €341,761 | -€47,514 | -12.2% |
| Fixed assets | 21/28 | €99,709 | €90,490 | -€9,219 | -9.2% |
| Tangible fixed assets | 22/27 | €99,709 | €90,490 | -€9,219 | -9.2% |
| Land and buildings | 22 | €95,367 | €88,433 | -€6,934 | -7.3% |
| Plant, machinery and equipment | 23 | €793 | €81 | -€712 | -89.8% |
| Furniture and vehicles | 24 | €103 | €1,976 | +€1,873 | +1826.6% |
| Leasing and similar rights | 25 | €3,446 | €0 | -€3,446 | -100.0% |
| Current assets | 29/58 | €289,566 | €251,271 | -€38,295 | -13.2% |
| Stocks and contracts in progress | 3 | €16,793 | €0 | -€16,793 | -100.0% |
| Stocks | 30/36 | €16,793 | €0 | -€16,793 | -100.0% |
| Amounts receivable within one year | 40/41 | €233,053 | €216,797 | -€16,255 | -7.0% |
| Trade receivables | 40 | €24,600 | €5,759 | -€18,841 | -76.6% |
| Other amounts receivable | 41 | €208,453 | €211,038 | +€2,586 | +1.2% |
| Cash at bank and in hand | 54/58 | €27,115 | €24,067 | -€3,048 | -11.2% |
| Deferred charges and accrued income | 490/1 | €12,605 | €10,407 | -€2,199 | -17.4% |
| Total equity and liabilities | 10/49 | €389,275 | €341,761 | -€47,514 | -12.2% |
| Equity | 10/15 | €341,628 | €319,124 | -€22,504 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €238,606 | €238,606 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €486 | €486 | = | 0.0% |
| Distributable reserves | 133 | €236,260 | €236,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,422 | €61,918 | -€22,504 | -26.7% |
| Amounts payable | 17/49 | €47,647 | €22,637 | -€25,010 | -52.5% |
| Amounts payable after more than one year | 17 | €20,412 | €4,123 | -€16,289 | -79.8% |
| Financial debts | 170/4 | €20,412 | €4,123 | -€16,289 | -79.8% |
| Amounts payable within one year | 42/48 | €25,971 | €18,514 | -€7,457 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €15,970 | €16,289 | +€319 | +2.0% |
| Trade debts | 44 | €4,892 | €1,388 | -€3,504 | -71.6% |
| Suppliers | 440/4 | €4,892 | €1,388 | -€3,504 | -71.6% |
| Taxes, remuneration and social security | 45 | €2,128 | €837 | -€1,291 | -60.7% |
| Taxes | 450/3 | €0 | €837 | +€837 | |
| Remuneration and social security | 454/9 | €2,128 | €0 | -€2,128 | -100.0% |
| Other amounts payable | 47/48 | €2,981 | €0 | -€2,981 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,263 | €0 | -€1,263 | -100.0% |
| Remuneration, social security and pensions | 62 | €28,064 | €0 | -€28,064 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,490 | €13,096 | +€606 | +4.9% |
| Other operating charges | 640/8 | €1,473 | €1,629 | +€156 | +10.6% |
| Gross operating margin | 9900 | €109,464 | -€10,449 | -€119,913 | |
| Operating profit (loss) | 9901 | €67,438 | -€25,174 | -€92,612 | |
| Financial income | 75/76B | €3,785 | €4,046 | +€262 | +6.9% |
| Recurring financial income | 75 | €3,785 | €4,046 | +€262 | +6.9% |
| Financial charges | 65/66B | €2,785 | €914 | -€1,870 | -67.2% |
| Recurring financial charges | 65 | €2,785 | €914 | -€1,870 | -67.2% |
| Profit (loss) for the period before taxes | 9903 | €68,438 | -€22,042 | -€90,480 | |
| Income taxes | 67/77 | €22,743 | €462 | -€22,281 | -98.0% |
| Profit (loss) for the period | 9904 | €45,695 | -€22,504 | -€68,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,695 | -€22,504 | -€68,199 |
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 7 October 2026 via checked.be.