JOMIT: 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.
JOMIT
Largest movements
- Receivables within one year -€43,236
down €43,236 (-24.2%), from €178,885 to €135,649
of which Other amounts receivable: -€49,286
- Cash +€2,632
up €2,632 (+684%), from €385 to €3,017
mainly Receivables within one year (+€43,236) and Depreciation (+€2,113)
- Tangible fixed assets -€2,113
down €2,113 (-32.6%), from €6,477 to €4,364
of which Furniture and vehicles: -€1,170
- Other debts -€26,360
down €26,360 (-65.3%), from €40,367 to €14,007
- Trade debts -€16,380
down €16,380 (-79.6%), from €20,570 to €4,190
- Taxes -€1,016
no longer reported in 2025 (was €1,016)
- Gross operating margin +€891
up €891 (+34.6%), from -€2,575 to -€1,684
- Depreciation -€163
down €163 (-7.2%), from €2,276 to €2,113
- Financial income -€161
down €161 (-3.5%), from €4,566 to €4,405
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 | €185,747 | €143,030 | -€42,717 | -23.0% |
| Fixed assets | 21/28 | €6,477 | €4,364 | -€2,113 | -32.6% |
| Tangible fixed assets | 22/27 | €6,477 | €4,364 | -€2,113 | -32.6% |
| Plant, machinery and equipment | 23 | €1,992 | €1,049 | -€943 | -47.3% |
| Furniture and vehicles | 24 | €4,485 | €3,315 | -€1,170 | -26.1% |
| Current assets | 29/58 | €179,270 | €138,666 | -€40,604 | -22.6% |
| Amounts receivable within one year | 40/41 | €178,885 | €135,649 | -€43,236 | -24.2% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €178,885 | €129,599 | -€49,286 | -27.6% |
| Cash at bank and in hand | 54/58 | €385 | €3,017 | +€2,632 | +684% |
| Total equity and liabilities | 10/49 | €185,747 | €143,030 | -€42,717 | -23.0% |
| Equity | 10/15 | €116,310 | €116,333 | +€23 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,850 | €95,873 | +€23 | 0.0% |
| Amounts payable | 17/49 | €69,437 | €26,697 | -€42,740 | -61.6% |
| Amounts payable within one year | 42/48 | €66,937 | €24,197 | -€42,740 | -63.9% |
| Trade debts | 44 | €20,570 | €4,190 | -€16,380 | -79.6% |
| Suppliers | 440/4 | €20,570 | €4,190 | -€16,380 | -79.6% |
| Taxes, remuneration and social security | 45 | €6,000 | €6,000 | = | 0.0% |
| Taxes | 450/3 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €40,367 | €14,007 | -€26,360 | -65.3% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,276 | €2,113 | -€163 | -7.2% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€2,575 | -€1,684 | +€891 | +34.6% |
| Operating profit (loss) | 9901 | -€5,379 | -€4,341 | +€1,038 | +19.3% |
| Financial income | 75/76B | €4,566 | €4,405 | -€161 | -3.5% |
| Recurring financial income | 75 | €4,566 | €4,405 | -€161 | -3.5% |
| Financial charges | 65/66B | €43 | €41 | -€2 | -4.7% |
| Recurring financial charges | 65 | €43 | €41 | -€2 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | -€856 | €23 | +€879 | |
| Income taxes | 67/77 | €1,016 | - | -€1,016 | |
| Profit (loss) for the period | 9904 | -€1,872 | €23 | +€1,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,872 | €23 | +€1,895 |
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 13 October 2026 via checked.be.