Jomini Advice & Research: 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.
Jomini Advice & Research
Largest movements
- Receivables within one year +€24,840
up €24,840 (+281%), from €8,840 to €33,679
of which Trade receivables: +€26,065
- Intangible fixed assets +€2,000
new in 2025: €2,000
- Tangible fixed assets -€1,077
down €1,077 (-5.6%), from €19,347 to €18,270
- Other debts +€45,557
up €45,557 (+3,484%), from €1,308 to €46,864
- Reserves -€32,244
down €32,244 (-56.1%), from €57,470 to €25,227
- Accrued charges and deferred income +€15,188
new in 2025: €15,188
- Trade debts -€4,181
down €4,181 (-69.9%), from €5,979 to €1,798
- Tax, wage and social debts +€1,313
up €1,313 (+28.8%), from €4,565 to €5,877
- Gross operating margin +€31,057
up €31,057 (+233%), from €13,328 to €44,386
- Other operating charges +€21,083
up €21,083 (+17,867%), from €118 to €21,201
- Depreciation +€2,746
up €2,746 (+58.7%), from €4,675 to €7,421
- Financial income -€2,231
down €2,231 (-90.8%), from €2,458 to €227
- Taxes +€1,461
up €1,461 (+47.3%), from €3,088 to €4,549
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 | €70,322 | €95,954 | +€25,633 | +36.5% |
| Fixed assets | 21/28 | €19,647 | €20,570 | +€923 | +4.7% |
| Intangible fixed assets | 21 | - | €2,000 | +€2,000 | |
| Tangible fixed assets | 22/27 | €19,347 | €18,270 | -€1,077 | -5.6% |
| Furniture and vehicles | 24 | €19,347 | €18,270 | -€1,077 | -5.6% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €50,674 | €75,384 | +€24,710 | +48.8% |
| Amounts receivable within one year | 40/41 | €8,840 | €33,679 | +€24,840 | +281% |
| Trade receivables | 40 | €7,163 | €33,228 | +€26,065 | +364% |
| Other amounts receivable | 41 | €1,677 | €451 | -€1,225 | -73.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €41,834 | €41,705 | -€130 | -0.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €70,322 | €95,954 | +€25,633 | +36.5% |
| Equity | 10/15 | €58,470 | €26,227 | -€32,244 | -55.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €57,470 | €25,227 | -€32,244 | -56.1% |
| Distributable reserves | 133 | €57,470 | €25,227 | -€32,244 | -56.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,851 | €69,728 | +€57,877 | +488% |
| Amounts payable within one year | 42/48 | €11,851 | €54,540 | +€42,689 | +360% |
| Trade debts | 44 | €5,979 | €1,798 | -€4,181 | -69.9% |
| Suppliers | 440/4 | €5,979 | €1,798 | -€4,181 | -69.9% |
| Taxes, remuneration and social security | 45 | €4,565 | €5,877 | +€1,313 | +28.8% |
| Taxes | 450/3 | €4,565 | €5,877 | +€1,313 | +28.8% |
| Other amounts payable | 47/48 | €1,308 | €46,864 | +€45,557 | +3,484% |
| Accrued charges and deferred income | 492/3 | - | €15,188 | +€15,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,675 | €7,421 | +€2,746 | +58.7% |
| Other operating charges | 640/8 | €118 | €21,201 | +€21,083 | +17,867% |
| Gross operating margin | 9900 | €13,328 | €44,386 | +€31,057 | +233% |
| Operating profit (loss) | 9901 | €8,536 | €15,764 | +€7,228 | +84.7% |
| Financial income | 75/76B | €2,458 | €227 | -€2,231 | -90.8% |
| Recurring financial income | 75 | €2,458 | €227 | -€2,231 | -90.8% |
| Financial charges | 65/66B | €941 | €455 | -€487 | -51.7% |
| Recurring financial charges | 65 | €941 | €455 | -€487 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €10,053 | €15,536 | +€5,483 | +54.5% |
| Income taxes | 67/77 | €3,088 | €4,549 | +€1,461 | +47.3% |
| Profit (loss) for the period | 9904 | €6,965 | €10,987 | +€4,023 | +57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,965 | €10,987 | +€4,023 | +57.8% |
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 31 October 2026 via checked.be.