JOMIKA ConSulT: 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.
JOMIKA ConSulT
Largest movements
- Receivables within one year -€1,900
down €1,900 (-99.5%), from €1,910 to €10
of which Other amounts receivable: -€1,059
- Cash +€1,429
up €1,429 (+61.8%), from €2,312 to €3,741
mainly Receivables within one year (+€1,900) and Net result for the year (+€1,781)
- Deferred charges and accrued income -€634
no longer reported in 2025 (was €634)
- Tangible fixed assets -€266
no longer reported in 2025 (was €266)
- Trade debts -€4,255
no longer reported in 2025 (was €4,255)
- Profit (loss) carried forward +€1,781
up €1,781 (+8.1%), from -€22,062 to -€20,281
- Other debts +€695
up €695 (+27.6%), from €2,523 to €3,219
- Accrued charges and deferred income +€408
new in 2025: €408
- Gross operating margin +€8,070
up €8,070, from -€4,361 to €3,709
- Financial charges +€434
up €434 (+433%), from €100 to €534
of which Financial charges: +€434
- Other operating charges -€364
down €364 (-24.4%), from €1,495 to €1,131
- Depreciation -€145
down €145 (-35.3%), from €412 to €266
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 | €5,122 | €3,751 | -€1,371 | -26.8% |
| Fixed assets | 21/28 | €266 | - | -€266 | |
| Tangible fixed assets | 22/27 | €266 | - | -€266 | |
| Furniture and vehicles | 24 | €266 | - | -€266 | |
| Current assets | 29/58 | €4,856 | €3,751 | -€1,105 | -22.8% |
| Amounts receivable within one year | 40/41 | €1,910 | €10 | -€1,900 | -99.5% |
| Trade receivables | 40 | €841 | - | -€841 | |
| Other amounts receivable | 41 | €1,069 | €10 | -€1,059 | -99.1% |
| Cash at bank and in hand | 54/58 | €2,312 | €3,741 | +€1,429 | +61.8% |
| Deferred charges and accrued income | 490/1 | €634 | - | -€634 | |
| Total equity and liabilities | 10/49 | €5,122 | €3,751 | -€1,371 | -26.8% |
| Equity | 10/15 | -€1,657 | €124 | +€1,781 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,062 | -€20,281 | +€1,781 | +8.1% |
| Amounts payable | 17/49 | €6,779 | €3,627 | -€3,152 | -46.5% |
| Amounts payable within one year | 42/48 | €6,779 | €3,219 | -€3,560 | -52.5% |
| Trade debts | 44 | €4,255 | - | -€4,255 | |
| Suppliers | 440/4 | €4,255 | - | -€4,255 | |
| Other amounts payable | 47/48 | €2,523 | €3,219 | +€695 | +27.6% |
| Accrued charges and deferred income | 492/3 | - | €408 | +€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €266 | -€145 | -35.3% |
| Other operating charges | 640/8 | €1,495 | €1,131 | -€364 | -24.4% |
| Gross operating margin | 9900 | -€4,361 | €3,709 | +€8,070 | |
| Operating profit (loss) | 9901 | -€6,268 | €2,312 | +€8,579 | |
| Financial income | 75/76B | €34 | €5 | -€29 | -86.4% |
| Recurring financial income | 75 | €34 | €5 | -€29 | -86.4% |
| Non-recurring financial income | 76B | €34 | €5 | -€29 | -86.4% |
| Financial charges | 65/66B | €100 | €534 | +€434 | +433% |
| Recurring financial charges | 65 | €100 | €534 | +€434 | +433% |
| Non-recurring financial charges | 66B | €100 | €534 | +€434 | +433% |
| Profit (loss) for the period before taxes | 9903 | -€6,334 | €1,782 | +€8,117 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€6,334 | €1,781 | +€8,115 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,334 | €1,781 | +€8,115 |
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 23 October 2026 via checked.be.