JOMICA: 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.
JOMICA
Largest movements
- Receivables within one year +€33,179
up €33,179 (+395%), from €8,401 to €41,580
of which Trade receivables: +€35,930
- Cash +€21,346
up €21,346 (+55.8%), from €38,242 to €59,589
mainly Net result for the year (+€23,801) and Trade debts (+€14,289)
- Intangible fixed assets -€6,493
no longer reported in 2025 (was €6,493)
- Tangible fixed assets -€5,997
down €5,997 (-29.1%), from €20,584 to €14,587
- Reserves +€22,968
up €22,968 (+101%), from €22,661 to €45,629
- Trade debts +€14,289
new in 2025: €14,289
- Short-term financial debts +€13,090
new in 2025: €13,090
- Other debts -€10,608
down €10,608 (-92.7%), from €11,441 to €833
- Tax, wage and social debts +€2,297
new in 2025: €2,297
- Taxes -€14,933
down €14,933, from €9,734 to -€5,199
- Gross operating margin +€9,738
up €9,738 (+41.0%), from €23,747 to €33,485
- Depreciation -€2,007
down €2,007 (-13.8%), from €14,497 to €12,490
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 | €74,821 | €116,856 | +€42,035 | +56.2% |
| Fixed assets | 21/28 | €27,077 | €14,587 | -€12,490 | -46.1% |
| Intangible fixed assets | 21 | €6,493 | - | -€6,493 | |
| Tangible fixed assets | 22/27 | €20,584 | €14,587 | -€5,997 | -29.1% |
| Furniture and vehicles | 24 | €20,584 | €14,587 | -€5,997 | -29.1% |
| Current assets | 29/58 | €47,744 | €102,269 | +€54,525 | +114% |
| Stocks and contracts in progress | 3 | €1,100 | €1,100 | = | 0.0% |
| Stocks | 30/36 | €1,100 | €1,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,401 | €41,580 | +€33,179 | +395% |
| Trade receivables | 40 | €4,237 | €40,167 | +€35,930 | +848% |
| Other amounts receivable | 41 | €4,165 | €1,413 | -€2,751 | -66.1% |
| Cash at bank and in hand | 54/58 | €38,242 | €59,589 | +€21,346 | +55.8% |
| Total equity and liabilities | 10/49 | €74,821 | €116,856 | +€42,035 | +56.2% |
| Equity | 10/15 | €63,379 | €86,347 | +€22,968 | +36.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,661 | €45,629 | +€22,968 | +101% |
| Non-distributable reserves | 130/1 | €22,661 | €45,629 | +€22,968 | +101% |
| Other | 1319 | €22,661 | €45,629 | +€22,968 | +101% |
| Profit (loss) carried forward | 14 | €22,118 | €22,118 | = | 0.0% |
| Amounts payable | 17/49 | €11,441 | €30,509 | +€19,067 | +167% |
| Amounts payable within one year | 42/48 | €11,441 | €30,509 | +€19,067 | +167% |
| Financial debts | 43 | - | €13,090 | +€13,090 | |
| Credit institutions | 430/8 | - | €13,090 | +€13,090 | |
| Trade debts | 44 | - | €14,289 | +€14,289 | |
| Suppliers | 440/4 | - | €14,289 | +€14,289 | |
| Taxes, remuneration and social security | 45 | - | €2,297 | +€2,297 | |
| Taxes | 450/3 | - | €2,297 | +€2,297 | |
| Other amounts payable | 47/48 | €11,441 | €833 | -€10,608 | -92.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,497 | €12,490 | -€2,007 | -13.8% |
| Other operating charges | 640/8 | €419 | €418 | -€1 | -0.1% |
| Gross operating margin | 9900 | €23,747 | €33,485 | +€9,738 | +41.0% |
| Operating profit (loss) | 9901 | €8,832 | €20,576 | +€11,745 | +133% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,845 | €1,974 | +€129 | +7.0% |
| Recurring financial charges | 65 | €1,845 | €1,974 | +€129 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €6,990 | €18,602 | +€11,612 | +166% |
| Income taxes | 67/77 | €9,734 | -€5,199 | -€14,933 | |
| Profit (loss) for the period | 9904 | -€2,744 | €23,801 | +€26,545 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,744 | €23,801 | +€26,545 |
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 21 October 2026 via checked.be.