JOMI'S: 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'S
Largest movements
- Tangible fixed assets -€9,455
down €9,455 (-16.5%), from €57,334 to €47,878
of which Furniture and vehicles: -€5,894
- Cash -€8,919
down €8,919 (-63.8%), from €13,972 to €5,053
mainly Debts after one year (-€8,008) and Trade debts (-€6,466)
- Receivables within one year +€5,098
up €5,098 (+116%), from €4,411 to €9,509
of which Other amounts receivable: +€5,683
- Deferred charges and accrued income +€999
new in 2025: €999
- Debts after one year -€8,008
down €8,008 (-25.3%), from €31,667 to €23,659
- Trade debts -€6,466
down €6,466 (-32.9%), from €19,648 to €13,182
- Other debts +€1,895
new in 2025: €1,895
- Depreciation +€5,676
up €5,676 (+81.4%), from €6,972 to €12,648
- Staff costs +€2,667
up €2,667 (+9.4%), from €28,364 to €31,031
- Gross operating margin +€1,471
up €1,471 (+3.2%), from €45,951 to €47,423
- Taxes -€1,076
down €1,076 (-61.9%), from €1,737 to €661
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 | €75,717 | €63,440 | -€12,277 | -16.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €57,334 | €47,878 | -€9,455 | -16.5% |
| Tangible fixed assets | 22/27 | €57,334 | €47,878 | -€9,455 | -16.5% |
| Land and buildings | 22 | €4,298 | €4,167 | -€131 | -3.1% |
| Plant, machinery and equipment | 23 | €21,907 | €18,674 | -€3,232 | -14.8% |
| Furniture and vehicles | 24 | €29,336 | €23,442 | -€5,894 | -20.1% |
| Other tangible fixed assets | 26 | €1,793 | €1,595 | -€198 | -11.0% |
| Current assets | 29/58 | €18,383 | €15,561 | -€2,822 | -15.3% |
| Amounts receivable within one year | 40/41 | €4,411 | €9,509 | +€5,098 | +116% |
| Trade receivables | 40 | €1,127 | €542 | -€585 | -51.9% |
| Other amounts receivable | 41 | €3,284 | €8,967 | +€5,683 | +173% |
| Cash at bank and in hand | 54/58 | €13,972 | €5,053 | -€8,919 | -63.8% |
| Deferred charges and accrued income | 490/1 | - | €999 | +€999 | |
| Total equity and liabilities | 10/49 | €75,717 | €63,440 | -€12,277 | -16.2% |
| Equity | 10/15 | €8,357 | €8,317 | -€40 | -0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €5,357 | €5,317 | -€40 | -0.7% |
| Distributable reserves | 133 | €5,357 | €5,317 | -€40 | -0.7% |
| Amounts payable | 17/49 | €67,360 | €55,122 | -€12,237 | -18.2% |
| Amounts payable after more than one year | 17 | €31,667 | €23,659 | -€8,008 | -25.3% |
| Financial debts | 170/4 | €31,667 | €23,659 | -€8,008 | -25.3% |
| Amounts payable within one year | 42/48 | €35,693 | €31,193 | -€4,500 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €8,292 | €8,008 | -€285 | -3.4% |
| Trade debts | 44 | €19,648 | €13,182 | -€6,466 | -32.9% |
| Suppliers | 440/4 | €19,648 | €13,182 | -€6,466 | -32.9% |
| Taxes, remuneration and social security | 45 | €7,753 | €8,109 | +€356 | +4.6% |
| Taxes | 450/3 | €1,124 | - | -€1,124 | |
| Remuneration and social security | 454/9 | €6,628 | €8,109 | +€1,480 | +22.3% |
| Other amounts payable | 47/48 | - | €1,895 | +€1,895 | |
| Accrued charges and deferred income | 492/3 | - | €270 | +€270 | |
| Remuneration, social security and pensions | 62 | €28,364 | €31,031 | +€2,667 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,972 | €12,648 | +€5,676 | +81.4% |
| Other operating charges | 640/8 | €369 | €68 | -€301 | -81.6% |
| Gross operating margin | 9900 | €45,951 | €47,423 | +€1,471 | +3.2% |
| Operating profit (loss) | 9901 | €10,246 | €3,676 | -€6,570 | -64.1% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,050% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,050% |
| Financial charges | 65/66B | €3,152 | €3,057 | -€95 | -3.0% |
| Recurring financial charges | 65 | €3,152 | €3,057 | -€95 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €7,094 | €621 | -€6,473 | -91.2% |
| Income taxes | 67/77 | €1,737 | €661 | -€1,076 | -61.9% |
| Profit (loss) for the period | 9904 | €5,357 | -€40 | -€5,398 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,357 | -€40 | -€5,398 |
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 20 October 2026 via checked.be.