JOMIFI: 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.
JOMIFI
Largest movements
- Tangible fixed assets -€29,335
down €29,335 (-6.5%), from €448,951 to €419,616
- Debts after one year -€47,154
down €47,154 (-25.0%), from €188,703 to €141,550
- Reserves +€29,485
up €29,485 (+16.9%), from €174,391 to €203,876
- Current portion of long-term debt -€13,994
down €13,994 (-22.9%), from €61,148 to €47,154
- Financial charges -€2,480
down €2,480 (-22.0%), from €11,271 to €8,791
- Gross operating margin +€2,301
up €2,301 (+3.1%), from €75,290 to €77,591
- Taxes +€1,364
up €1,364 (+15.9%), from €8,551 to €9,915
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 | €450,595 | €420,087 | -€30,508 | -6.8% |
| Fixed assets | 21/28 | €448,951 | €419,616 | -€29,335 | -6.5% |
| Tangible fixed assets | 22/27 | €448,951 | €419,616 | -€29,335 | -6.5% |
| Land and buildings | 22 | €448,951 | €419,616 | -€29,335 | -6.5% |
| Current assets | 29/58 | €1,644 | €472 | -€1,173 | -71.3% |
| Amounts receivable within one year | 40/41 | €544 | €0 | -€544 | -100.0% |
| Other amounts receivable | 41 | €544 | €0 | -€544 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,100 | €472 | -€628 | -57.1% |
| Total equity and liabilities | 10/49 | €450,595 | €420,087 | -€30,508 | -6.8% |
| Equity | 10/15 | €192,991 | €222,476 | +€29,485 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,391 | €203,876 | +€29,485 | +16.9% |
| Distributable reserves | 133 | €174,391 | €203,876 | +€29,485 | +16.9% |
| Amounts payable | 17/49 | €257,604 | €197,612 | -€59,993 | -23.3% |
| Amounts payable after more than one year | 17 | €188,703 | €141,550 | -€47,154 | -25.0% |
| Financial debts | 170/4 | €188,703 | €141,550 | -€47,154 | -25.0% |
| Amounts payable within one year | 42/48 | €68,901 | €56,062 | -€12,839 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €61,148 | €47,154 | -€13,994 | -22.9% |
| Financial debts | 43 | €3,365 | €4,691 | +€1,326 | +39.4% |
| Credit institutions | 430/8 | €3,365 | €4,691 | +€1,326 | +39.4% |
| Trade debts | 44 | €752 | €2,217 | +€1,465 | +194.9% |
| Suppliers | 440/4 | €752 | €2,217 | +€1,465 | +194.9% |
| Taxes, remuneration and social security | 45 | €551 | €1,915 | +€1,364 | +247.3% |
| Taxes | 450/3 | €551 | €1,915 | +€1,364 | +247.3% |
| Other amounts payable | 47/48 | €3,085 | €85 | -€3,000 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,750 | €29,335 | -€415 | -1.4% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €75,290 | €77,591 | +€2,301 | +3.1% |
| Operating profit (loss) | 9901 | €45,476 | €48,190 | +€2,715 | +6.0% |
| Financial charges | 65/66B | €11,271 | €8,791 | -€2,480 | -22.0% |
| Recurring financial charges | 65 | €11,271 | €8,791 | -€2,480 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €34,205 | €39,400 | +€5,195 | +15.2% |
| Income taxes | 67/77 | €8,551 | €9,915 | +€1,364 | +15.9% |
| Profit (loss) for the period | 9904 | €25,654 | €29,485 | +€3,831 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,654 | €29,485 | +€3,831 | +14.9% |
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 10 October 2026 via checked.be.