JOMILA: 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.
JOMILA
Largest movements
- Current investments -€25,000
down €25,000 (-39.0%), from €64,025 to €39,025
- Cash +€21,674
up €21,674 (+24.3%), from €89,351 to €111,025
mainly Net result for the year (+€27,278) and Current investments (+€25,000)
- Receivables after one year -€19,200
down €19,200 (-100%), from €19,200 to €0
- Receivables within one year +€5,820
up €5,820 (+668%), from €871 to €6,691
of which Other amounts receivable: +€5,815
- Stocks and contracts +€3,620
up €3,620 (+5.7%), from €63,131 to €66,751
- Tax, wage and social debts -€7,321
down €7,321 (-87.1%), from €8,403 to €1,081
- Debts after one year -€3,843
down €3,843 (-100%), from €3,843 to €0
- Gross operating margin -€11,966
down €11,966 (-17.8%), from €67,150 to €55,184
- Depreciation +€6,445
up €6,445 (+84.6%), from €7,621 to €14,065
- Taxes -€5,337
down €5,337 (-29.4%), from €18,147 to €12,810
- Other operating charges -€1,351
down €1,351 (-70.2%), from €1,924 to €573
- Financial charges -€1,224
down €1,224 (-60.3%), from €2,032 to €808
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 | €290,605 | €278,830 | -€11,774 | -4.1% |
| Fixed assets | 21/28 | €52,103 | €53,333 | +€1,229 | +2.4% |
| Tangible fixed assets | 22/27 | €51,905 | €53,134 | +€1,229 | +2.4% |
| Land and buildings | 22 | €17,288 | €22,188 | +€4,899 | +28.3% |
| Plant, machinery and equipment | 23 | €1,165 | €501 | -€663 | -57.0% |
| Furniture and vehicles | 24 | €33,452 | €30,445 | -€3,006 | -9.0% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €238,502 | €225,498 | -€13,004 | -5.5% |
| Amounts receivable after more than one year | 29 | €19,200 | €0 | -€19,200 | -100% |
| Other amounts receivable | 291 | €19,200 | €0 | -€19,200 | -100% |
| Stocks and contracts in progress | 3 | €63,131 | €66,751 | +€3,620 | +5.7% |
| Stocks | 30/36 | €63,131 | €66,751 | +€3,620 | +5.7% |
| Amounts receivable within one year | 40/41 | €871 | €6,691 | +€5,820 | +668% |
| Trade receivables | 40 | €192 | €197 | +€5 | +2.6% |
| Other amounts receivable | 41 | €679 | €6,494 | +€5,815 | +856% |
| Current investments | 50/53 | €64,025 | €39,025 | -€25,000 | -39.0% |
| Cash at bank and in hand | 54/58 | €89,351 | €111,025 | +€21,674 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,924 | €2,006 | +€82 | +4.3% |
| Total equity and liabilities | 10/49 | €290,605 | €278,830 | -€11,774 | -4.1% |
| Equity | 10/15 | €271,704 | €270,983 | -€722 | -0.3% |
| Contributions | 10/11 | €28,858 | €28,858 | = | 0.0% |
| Reserves | 13 | €242,846 | €242,125 | -€722 | -0.3% |
| Distributable reserves | 133 | €242,846 | €242,125 | -€722 | -0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €18,900 | €7,848 | -€11,053 | -58.5% |
| Amounts payable after more than one year | 17 | €3,843 | €0 | -€3,843 | -100% |
| Financial debts | 170/4 | €3,843 | €0 | -€3,843 | -100% |
| Amounts payable within one year | 42/48 | €15,058 | €7,848 | -€7,210 | -47.9% |
| Current portion of amounts payable after more than one year | 42 | €5,377 | €3,843 | -€1,534 | -28.5% |
| Trade debts | 44 | €1,278 | €275 | -€1,003 | -78.5% |
| Suppliers | 440/4 | €1,278 | €275 | -€1,003 | -78.5% |
| Advances received on contracts in progress | 46 | - | €1,600 | +€1,600 | |
| Taxes, remuneration and social security | 45 | €8,403 | €1,081 | -€7,321 | -87.1% |
| Taxes | 450/3 | €8,403 | €1,081 | -€7,321 | -87.1% |
| Other amounts payable | 47/48 | €0 | €1,049 | +€1,049 | |
| Non-recurring operating income | 76A | €5,487 | €0 | -€5,487 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,621 | €14,065 | +€6,445 | +84.6% |
| Other operating charges | 640/8 | €1,924 | €573 | -€1,351 | -70.2% |
| Gross operating margin | 9900 | €67,150 | €55,184 | -€11,966 | -17.8% |
| Operating profit (loss) | 9901 | €57,606 | €40,546 | -€17,060 | -29.6% |
| Financial income | 75/76B | €52 | €350 | +€298 | +568% |
| Recurring financial income | 75 | €52 | €350 | +€298 | +568% |
| Financial charges | 65/66B | €2,032 | €808 | -€1,224 | -60.3% |
| Recurring financial charges | 65 | €2,032 | €808 | -€1,224 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €55,626 | €40,088 | -€15,538 | -27.9% |
| Income taxes | 67/77 | €18,147 | €12,810 | -€5,337 | -29.4% |
| Profit (loss) for the period | 9904 | €37,479 | €27,278 | -€10,201 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,479 | €27,278 | -€10,201 | -27.2% |
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 14 October 2026 via checked.be.