JOMM: 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.
JOMM
Largest movements
- Cash +€53,730
up €53,730 (+79.7%), from €67,453 to €121,182
mainly Net result for the year (+€74,673) and Tax, wage and social debts (+€31,007)
- Receivables within one year +€27,925
up €27,925 (+200.4%), from €13,934 to €41,859
of which Trade receivables: +€18,660
- Receivables after one year +€17,655
up €17,655 (+752.8%), from €2,345 to €20,000
- Tangible fixed assets +€15,653
up €15,653 (+15.0%), from €104,116 to €119,769
of which Other tangible fixed assets: +€17,271
- Reserves +€74,673
up €74,673 (+51.9%), from €143,751 to €218,424
- Tax, wage and social debts +€31,007
up €31,007 (+428.0%), from €7,245 to €38,252
of which Taxes: +€32,507
- Current portion of long-term debt +€8,395
up €8,395 (+258.0%), from €3,254 to €11,649
- Debts after one year +€4,649
up €4,649 (+80.3%), from €5,789 to €10,437
- Gross operating margin +€63,859
up €63,859 (+117.0%), from €54,575 to €118,433
- Taxes +€20,064
up €20,064 (+172.3%), from €11,648 to €31,712
- Financial charges -€4,833
down €4,833 (-69.1%), from €6,993 to €2,159
- Depreciation +€2,070
up €2,070 (+28.8%), from €7,179 to €9,249
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 | €188,705 | €304,131 | +€115,425 | +61.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €104,116 | €119,769 | +€15,653 | +15.0% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €104,116 | €119,769 | +€15,653 | +15.0% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €7,491 | €5,912 | -€1,579 | -21.1% |
| Furniture and vehicles | 24 | €84,341 | €84,302 | -€39 | 0.0% |
| Other tangible fixed assets | 26 | €12,283 | €29,555 | +€17,271 | +140.6% |
| Current assets | 29/58 | €84,590 | €184,362 | +€99,772 | +117.9% |
| Amounts receivable after more than one year | 29 | €2,345 | €20,000 | +€17,655 | +752.8% |
| Other amounts receivable | 291 | €2,345 | €20,000 | +€17,655 | +752.8% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €13,934 | €41,859 | +€27,925 | +200.4% |
| Trade receivables | 40 | €9,382 | €28,042 | +€18,660 | +198.9% |
| Other amounts receivable | 41 | €4,552 | €13,817 | +€9,265 | +203.5% |
| Cash at bank and in hand | 54/58 | €67,453 | €121,182 | +€53,730 | +79.7% |
| Deferred charges and accrued income | 490/1 | €857 | €1,320 | +€463 | +54.0% |
| Total equity and liabilities | 10/49 | €188,705 | €304,131 | +€115,425 | +61.2% |
| Equity | 10/15 | €159,386 | €234,058 | +€74,673 | +46.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,751 | €218,424 | +€74,673 | +51.9% |
| Distributable reserves | 133 | €143,751 | €218,424 | +€74,673 | +51.9% |
| Profit (loss) carried forward | 14 | €9,435 | €9,435 | = | 0.0% |
| Amounts payable | 17/49 | €29,320 | €70,072 | +€40,753 | +139.0% |
| Amounts payable after more than one year | 17 | €5,789 | €10,437 | +€4,649 | +80.3% |
| Financial debts | 170/4 | €5,789 | €10,437 | +€4,649 | +80.3% |
| Amounts payable within one year | 42/48 | €18,002 | €56,435 | +€38,433 | +213.5% |
| Current portion of amounts payable after more than one year | 42 | €3,254 | €11,649 | +€8,395 | +258.0% |
| Trade debts | 44 | €6,156 | €6,235 | +€79 | +1.3% |
| Suppliers | 440/4 | €6,156 | €6,235 | +€79 | +1.3% |
| Taxes, remuneration and social security | 45 | €7,245 | €38,252 | +€31,007 | +428.0% |
| Taxes | 450/3 | €5,745 | €38,252 | +€32,507 | +565.8% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €1,347 | €300 | -€1,047 | -77.7% |
| Accrued charges and deferred income | 492/3 | €5,529 | €3,200 | -€2,329 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,179 | €9,249 | +€2,070 | +28.8% |
| Other operating charges | 640/8 | €348 | €955 | +€607 | +174.4% |
| Gross operating margin | 9900 | €54,575 | €118,433 | +€63,859 | +117.0% |
| Operating profit (loss) | 9901 | €47,047 | €108,229 | +€61,182 | +130.0% |
| Financial income | 75/76B | €98 | €314 | +€216 | +219.2% |
| Recurring financial income | 75 | €98 | €314 | +€216 | +219.2% |
| Financial charges | 65/66B | €6,993 | €2,159 | -€4,833 | -69.1% |
| Recurring financial charges | 65 | €6,993 | €2,159 | -€4,833 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €40,153 | €106,384 | +€66,232 | +164.9% |
| Income taxes | 67/77 | €11,648 | €31,712 | +€20,064 | +172.3% |
| Profit (loss) for the period | 9904 | €28,505 | €74,673 | +€46,168 | +162.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,505 | €74,673 | +€46,168 | +162.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.