JOMINKA: what changed
Two fiscal 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.
JOMINKA
Largest movements
- Current investments +€239,891
up €239,891 (+2398.9%), from €10,000 to €249,891
- Cash -€140,058
down €140,058 (-76.3%), from €183,453 to €43,395
mainly Current investments (-€239,891) and Investment in fixed assets (net) (-€12,477)
- Receivables within one year -€5,807
down €5,807 (-17.4%), from €33,361 to €27,554
of which Trade receivables: -€2,908
- Reserves +€105,582
up €105,582 (+35.0%), from €301,800 to €407,382
- Debts after one year -€8,983
down €8,983 (-8.5%), from €105,423 to €96,441
- Tax, wage and social debts -€8,630
down €8,630 (-58.3%), from €14,805 to €6,176
- Gross operating margin +€48,151
up €48,151 (+41.1%), from €117,087 to €165,238
- Taxes +€4,764
up €4,764 (+16.6%), from €28,782 to €33,546
- Financial income +€4,112
up €4,112 (+765.0%), from €538 to €4,649
- Financial charges +€3,989
up €3,989 (+255.4%), from €1,562 to €5,551
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 | €452,539 | €541,666 | +€89,127 | +19.7% |
| Fixed assets | 21/28 | €221,566 | €216,632 | -€4,934 | -2.2% |
| Tangible fixed assets | 22/27 | €221,566 | €216,632 | -€4,934 | -2.2% |
| Land and buildings | 22 | €213,058 | €204,178 | -€8,880 | -4.2% |
| Plant, machinery and equipment | 23 | €1,692 | €6,623 | +€4,931 | +291.3% |
| Furniture and vehicles | 24 | €3,658 | €3,299 | -€359 | -9.8% |
| Other tangible fixed assets | 26 | €3,158 | €2,532 | -€625 | -19.8% |
| Current assets | 29/58 | €230,973 | €325,034 | +€94,061 | +40.7% |
| Amounts receivable within one year | 40/41 | €33,361 | €27,554 | -€5,807 | -17.4% |
| Trade receivables | 40 | €23,744 | €20,836 | -€2,908 | -12.2% |
| Other amounts receivable | 41 | €9,617 | €6,718 | -€2,899 | -30.1% |
| Current investments | 50/53 | €10,000 | €249,891 | +€239,891 | +2398.9% |
| Cash at bank and in hand | 54/58 | €183,453 | €43,395 | -€140,058 | -76.3% |
| Deferred charges and accrued income | 490/1 | €4,159 | €4,194 | +€36 | +0.9% |
| Total equity and liabilities | 10/49 | €452,539 | €541,666 | +€89,127 | +19.7% |
| Equity | 10/15 | €315,861 | €419,782 | +€103,921 | +32.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €301,800 | €407,382 | +€105,582 | +35.0% |
| Distributable reserves | 133 | €301,800 | €407,382 | +€105,582 | +35.0% |
| Profit (loss) carried forward | 14 | €1,661 | - | -€1,661 | |
| Amounts payable | 17/49 | €136,678 | €121,884 | -€14,794 | -10.8% |
| Amounts payable after more than one year | 17 | €105,423 | €96,441 | -€8,983 | -8.5% |
| Financial debts | 170/4 | €105,423 | €96,441 | -€8,983 | -8.5% |
| Amounts payable within one year | 42/48 | €31,255 | €25,444 | -€5,812 | -18.6% |
| Current portion of amounts payable after more than one year | 42 | €10,750 | €9,869 | -€881 | -8.2% |
| Trade debts | 44 | €5,700 | €9,399 | +€3,699 | +64.9% |
| Suppliers | 440/4 | €5,700 | €9,399 | +€3,699 | +64.9% |
| Taxes, remuneration and social security | 45 | €14,805 | €6,176 | -€8,630 | -58.3% |
| Taxes | 450/3 | €14,805 | €6,176 | -€8,630 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,116 | €17,411 | +€295 | +1.7% |
| Other operating charges | 640/8 | €1,638 | €1,958 | +€321 | +19.6% |
| Gross operating margin | 9900 | €117,087 | €165,238 | +€48,151 | +41.1% |
| Operating profit (loss) | 9901 | €98,334 | €145,869 | +€47,535 | +48.3% |
| Financial income | 75/76B | €538 | €4,649 | +€4,112 | +765.0% |
| Recurring financial income | 75 | €538 | €4,649 | +€4,112 | +765.0% |
| Financial charges | 65/66B | €1,562 | €5,551 | +€3,989 | +255.4% |
| Recurring financial charges | 65 | €1,562 | €5,551 | +€3,989 | +255.4% |
| Profit (loss) for the period before taxes | 9903 | €97,309 | €144,968 | +€47,658 | +49.0% |
| Income taxes | 67/77 | €28,782 | €33,546 | +€4,764 | +16.6% |
| Profit (loss) for the period | 9904 | €68,527 | €111,421 | +€42,894 | +62.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,527 | €111,421 | +€42,894 | +62.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.