JOMIE: 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.
JOMIE
Largest movements
- Stocks and contracts -€105,554
down €105,554 (-100%), from €105,554 to €0
- Tangible fixed assets -€13,875
down €13,875 (-100%), from €13,875 to €0
of which Other tangible fixed assets: -€12,721
- Cash +€2,595
up €2,595 (+437%), from €594 to €3,189
mainly Stocks and contracts (+€105,554) and Investment in fixed assets (net) (+€13,875)
- Deferred charges and accrued income -€1,476
down €1,476 (-100%), from €1,476 to €0
- Debts after one year -€40,094
down €40,094 (-36.8%), from €108,805 to €68,711
- Profit (loss) carried forward -€31,614
down €31,614 (-49.9%), from -€63,342 to -€94,956
- Trade debts -€20,810
down €20,810 (-96.5%), from €21,556 to €746
- Current portion of long-term debt -€13,469
down €13,469 (-100%), from €13,469 to €0
- Tax, wage and social debts -€13,364
down €13,364 (-96.6%), from €13,840 to €476
of which Taxes: -€12,910
- Gross operating margin -€51,512
down €51,512, from €37,481 to -€14,031
- Depreciation -€5,611
down €5,611 (-100%), from €5,611 to €0
- Financial charges -€4,872
down €4,872 (-64.4%), from €7,567 to €2,695
- Staff costs -€2,900
down €2,900 (-40.5%), from €7,162 to €4,262
- Financial income +€1,675
up €1,675 (+209%), from €801 to €2,476
of which Non-recurring financial income: +€1,919
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 | €124,328 | €4,977 | -€119,351 | -96.0% |
| Fixed assets | 21/28 | €13,875 | €0 | -€13,875 | -100% |
| Tangible fixed assets | 22/27 | €13,875 | €0 | -€13,875 | -100% |
| Plant, machinery and equipment | 23 | €284 | €0 | -€284 | -100% |
| Furniture and vehicles | 24 | €871 | €0 | -€871 | -100% |
| Other tangible fixed assets | 26 | €12,721 | €0 | -€12,721 | -100% |
| Current assets | 29/58 | €110,453 | €4,977 | -€105,476 | -95.5% |
| Stocks and contracts in progress | 3 | €105,554 | €0 | -€105,554 | -100% |
| Stocks | 30/36 | €105,554 | €0 | -€105,554 | -100% |
| Amounts receivable within one year | 40/41 | €2,829 | €1,788 | -€1,041 | -36.8% |
| Trade receivables | 40 | €2,829 | €1,634 | -€1,195 | -42.3% |
| Other amounts receivable | 41 | - | €155 | +€155 | |
| Cash at bank and in hand | 54/58 | €594 | €3,189 | +€2,595 | +437% |
| Deferred charges and accrued income | 490/1 | €1,476 | €0 | -€1,476 | -100% |
| Total equity and liabilities | 10/49 | €124,328 | €4,977 | -€119,351 | -96.0% |
| Equity | 10/15 | -€33,342 | -€64,956 | -€31,614 | -94.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,342 | -€94,956 | -€31,614 | -49.9% |
| Amounts payable | 17/49 | €157,670 | €69,933 | -€87,737 | -55.6% |
| Amounts payable after more than one year | 17 | €108,805 | €68,711 | -€40,094 | -36.8% |
| Financial debts | 170/4 | €108,805 | €68,711 | -€40,094 | -36.8% |
| Amounts payable within one year | 42/48 | €48,865 | €1,222 | -€47,643 | -97.5% |
| Current portion of amounts payable after more than one year | 42 | €13,469 | €0 | -€13,469 | -100% |
| Trade debts | 44 | €21,556 | €746 | -€20,810 | -96.5% |
| Suppliers | 440/4 | €21,556 | €746 | -€20,810 | -96.5% |
| Taxes, remuneration and social security | 45 | €13,840 | €476 | -€13,364 | -96.6% |
| Taxes | 450/3 | €13,387 | €476 | -€12,910 | -96.4% |
| Remuneration and social security | 454/9 | €453 | €0 | -€453 | -100% |
| Remuneration, social security and pensions | 62 | €7,162 | €4,262 | -€2,900 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,611 | €0 | -€5,611 | -100% |
| Other operating charges | 640/8 | €1,272 | €1,197 | -€75 | -5.9% |
| Non-recurring operating charges | 66A | €528 | €11,904 | +€11,376 | +2,153% |
| Gross operating margin | 9900 | €37,481 | -€14,031 | -€51,512 | |
| Operating profit (loss) | 9901 | €22,907 | -€31,394 | -€54,301 | |
| Financial income | 75/76B | €801 | €2,476 | +€1,675 | +209% |
| Recurring financial income | 75 | €801 | €557 | -€244 | -30.5% |
| Non-recurring financial income | 76B | - | €1,919 | +€1,919 | |
| Financial charges | 65/66B | €7,567 | €2,695 | -€4,872 | -64.4% |
| Recurring financial charges | 65 | €7,567 | €2,695 | -€4,872 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | €16,141 | -€31,614 | -€47,755 | |
| Profit (loss) for the period | 9904 | €16,141 | -€31,614 | -€47,755 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,141 | -€31,614 | -€47,755 |
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 17 October 2026 via checked.be.