JoMich: 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.
JoMich
Largest movements
- Cash +€38,957
up €38,957 (+3,896%), from €1,000 to €39,957
mainly Net result for the year (+€42,082) and Debts after one year (+€30,000)
- Financial fixed assets +€30,000
new in 2025: €30,000
- Receivables within one year +€21,050
new in 2025: €21,050
of which Other amounts receivable: +€15,000
- Profit (loss) carried forward +€42,082
up €42,082, from -€1,254 to €40,828
- Debts after one year +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€15,572
new in 2025: €15,572
- Other debts +€1,450
new in 2025: €1,450
- Gross operating margin +€57,881
up €57,881, from -€1,254 to €56,626
- Taxes +€13,609
new in 2025: €13,609
- Financial charges +€934
new in 2025: €934
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 | €1,000 | €91,007 | +€90,007 | +9,001% |
| Fixed assets | 21/28 | - | €30,000 | +€30,000 | |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €1,000 | €61,007 | +€60,007 | +6,001% |
| Amounts receivable within one year | 40/41 | - | €21,050 | +€21,050 | |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | - | €15,000 | +€15,000 | |
| Cash at bank and in hand | 54/58 | €1,000 | €39,957 | +€38,957 | +3,896% |
| Total equity and liabilities | 10/49 | €1,000 | €91,007 | +€90,007 | +9,001% |
| Equity | 10/15 | -€254 | €41,828 | +€42,082 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,254 | €40,828 | +€42,082 | |
| Amounts payable | 17/49 | €1,254 | €49,179 | +€47,925 | +3,821% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Other amounts payable | 178/9 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €1,254 | €18,272 | +€17,017 | +1,357% |
| Trade debts | 44 | €1,254 | €1,250 | -€4 | -0.3% |
| Suppliers | 440/4 | €1,254 | €1,250 | -€4 | -0.3% |
| Taxes, remuneration and social security | 45 | - | €15,572 | +€15,572 | |
| Taxes | 450/3 | - | €15,572 | +€15,572 | |
| Other amounts payable | 47/48 | - | €1,450 | +€1,450 | |
| Accrued charges and deferred income | 492/3 | - | €907 | +€907 | |
| Gross operating margin | 9900 | -€1,254 | €56,626 | +€57,881 | |
| Operating profit (loss) | 9901 | -€1,254 | €56,626 | +€57,881 | |
| Financial charges | 65/66B | - | €934 | +€934 | |
| Recurring financial charges | 65 | - | €934 | +€934 | |
| Profit (loss) for the period before taxes | 9903 | -€1,254 | €55,692 | +€56,946 | |
| Income taxes | 67/77 | - | €13,609 | +€13,609 | |
| Profit (loss) for the period | 9904 | -€1,254 | €42,082 | +€43,337 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,254 | €42,082 | +€43,337 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.