JOMISA: 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.
JOMISA
Largest movements
- Cash -€128,980
down €128,980 (-48.6%), from €265,483 to €136,504
mainly Net result for the year (-€66,532) and Tax, wage and social debts (-€25,751)
- Tangible fixed assets -€24,324
down €24,324 (-4.9%), from €495,091 to €470,767
of which Land and buildings: -€19,689
- Receivables after one year +€11,932
new in 2025: €11,932
- Profit (loss) carried forward -€66,532
down €66,532 (-63.4%), from €104,937 to €38,405
- Tax, wage and social debts -€25,751
down €25,751 (-54.1%), from €47,606 to €21,855
- Current portion of long-term debt -€24,605
down €24,605 (-60.5%), from €40,674 to €16,069
- Debts after one year -€16,069
no longer reported in 2025 (was €16,069)
- Gross operating margin -€240,704
down €240,704, from €223,769 to -€16,935
- Taxes -€56,726
no longer reported in 2025 (was €56,726)
- Depreciation +€4,288
up €4,288 (+12.9%), from €33,299 to €37,587
- Financial charges -€3,893
down €3,893 (-67.4%), from €5,773 to €1,880
- Other operating charges -€2,810
down €2,810 (-20.4%), from €13,769 to €10,959
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 | €767,892 | €623,681 | -€144,211 | -18.8% |
| Fixed assets | 21/28 | €496,181 | €471,856 | -€24,324 | -4.9% |
| Tangible fixed assets | 22/27 | €495,091 | €470,767 | -€24,324 | -4.9% |
| Land and buildings | 22 | €434,078 | €414,389 | -€19,689 | -4.5% |
| Plant, machinery and equipment | 23 | €18,796 | €28,353 | +€9,558 | +50.9% |
| Furniture and vehicles | 24 | €42,217 | €28,025 | -€14,192 | -33.6% |
| Financial fixed assets | 28 | €1,089 | €1,089 | = | 0.0% |
| Current assets | 29/58 | €271,712 | €151,825 | -€119,886 | -44.1% |
| Amounts receivable after more than one year | 29 | - | €11,932 | +€11,932 | |
| Other amounts receivable | 291 | - | €11,932 | +€11,932 | |
| Amounts receivable within one year | 40/41 | €6,173 | €3,390 | -€2,783 | -45.1% |
| Trade receivables | 40 | €5,381 | €3,390 | -€1,991 | -37.0% |
| Other amounts receivable | 41 | €792 | - | -€792 | |
| Cash at bank and in hand | 54/58 | €265,483 | €136,504 | -€128,980 | -48.6% |
| Deferred charges and accrued income | 490/1 | €55 | - | -€55 | |
| Total equity and liabilities | 10/49 | €767,892 | €623,681 | -€144,211 | -18.8% |
| Equity | 10/15 | €645,392 | €578,860 | -€66,532 | -10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €521,863 | €521,863 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €520,004 | €520,004 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,937 | €38,405 | -€66,532 | -63.4% |
| Amounts payable | 17/49 | €122,500 | €44,821 | -€77,679 | -63.4% |
| Amounts payable after more than one year | 17 | €16,069 | - | -€16,069 | |
| Financial debts | 170/4 | €16,069 | - | -€16,069 | |
| Amounts payable within one year | 42/48 | €106,431 | €44,821 | -€61,610 | -57.9% |
| Current portion of amounts payable after more than one year | 42 | €40,674 | €16,069 | -€24,605 | -60.5% |
| Trade debts | 44 | €13,672 | €6,897 | -€6,775 | -49.6% |
| Suppliers | 440/4 | €13,672 | €6,897 | -€6,775 | -49.6% |
| Taxes, remuneration and social security | 45 | €47,606 | €21,855 | -€25,751 | -54.1% |
| Taxes | 450/3 | €47,606 | €21,855 | -€25,751 | -54.1% |
| Other amounts payable | 47/48 | €4,478 | - | -€4,478 | |
| Non-recurring operating income | 76A | €2,533 | - | -€2,533 | |
| Remuneration, social security and pensions | 62 | €639 | €481 | -€158 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,299 | €37,587 | +€4,288 | +12.9% |
| Other operating charges | 640/8 | €13,769 | €10,959 | -€2,810 | -20.4% |
| Gross operating margin | 9900 | €223,769 | -€16,935 | -€240,704 | |
| Operating profit (loss) | 9901 | €176,063 | -€65,961 | -€242,024 | |
| Financial income | 75/76B | €53 | €1,309 | +€1,256 | +2,357% |
| Recurring financial income | 75 | €53 | €1,309 | +€1,256 | +2,357% |
| Financial charges | 65/66B | €5,773 | €1,880 | -€3,893 | -67.4% |
| Recurring financial charges | 65 | €5,773 | €1,880 | -€3,893 | -67.4% |
| Profit (loss) for the period before taxes | 9903 | €170,343 | -€66,532 | -€236,875 | |
| Income taxes | 67/77 | €56,726 | - | -€56,726 | |
| Profit (loss) for the period | 9904 | €113,618 | -€66,532 | -€180,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €113,618 | -€66,532 | -€180,150 |
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 15 October 2026 via checked.be.