JOMMO: 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.
JOMMO
Largest movements
- Tangible fixed assets +€6,583
up €6,583 (+173%), from €3,810 to €10,393
of which Furniture and vehicles: +€6,718
- Cash +€3,640
up €3,640 (+69.5%), from €5,241 to €8,881
mainly Net result for the year (+€16,994) and Depreciation (+€3,182)
- Receivables within one year +€3,037
up €3,037 (+10,904%), from €28 to €3,064
- Intangible fixed assets -€764
down €764 (-23.6%), from €3,242 to €2,478
- Reserves +€16,994
up €16,994 (+126%), from €13,476 to €30,470
- Other debts -€3,111
down €3,111 (-91.1%), from €3,415 to €304
- Advances received -€1,513
no longer reported in 2025 (was €1,513)
- Gross operating margin +€28,478
up €28,478, from -€460 to €28,019
- Other operating charges -€8,294
down €8,294 (-94.5%), from €8,779 to €485
- Taxes +€7,333
new in 2025: €7,333
- Depreciation -€1,163
down €1,163 (-26.8%), from €4,345 to €3,182
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 | €12,321 | €24,988 | +€12,667 | +103% |
| Fixed assets | 21/28 | €7,052 | €12,871 | +€5,819 | +82.5% |
| Intangible fixed assets | 21 | €3,242 | €2,478 | -€764 | -23.6% |
| Tangible fixed assets | 22/27 | €3,810 | €10,393 | +€6,583 | +173% |
| Plant, machinery and equipment | 23 | €363 | €228 | -€134 | -37.0% |
| Furniture and vehicles | 24 | €3,447 | €10,165 | +€6,718 | +195% |
| Current assets | 29/58 | €5,269 | €12,116 | +€6,848 | +130% |
| Amounts receivable within one year | 40/41 | €28 | €3,064 | +€3,037 | +10,904% |
| Other amounts receivable | 41 | €28 | €3,064 | +€3,037 | +10,904% |
| Cash at bank and in hand | 54/58 | €5,241 | €8,881 | +€3,640 | +69.5% |
| Deferred charges and accrued income | 490/1 | - | €171 | +€171 | |
| Total equity and liabilities | 10/49 | €12,321 | €24,988 | +€12,667 | +103% |
| Equity | 10/15 | €5,999 | €22,993 | +€16,994 | +283% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,476 | €30,470 | +€16,994 | +126% |
| Distributable reserves | 133 | €13,476 | €30,470 | +€16,994 | +126% |
| Profit (loss) carried forward | 14 | -€13,677 | -€13,677 | +€0 | 0.0% |
| Amounts payable | 17/49 | €6,321 | €1,995 | -€4,326 | -68.4% |
| Amounts payable within one year | 42/48 | €5,629 | €1,354 | -€4,276 | -76.0% |
| Trade debts | 44 | €227 | €450 | +€223 | +98.4% |
| Suppliers | 440/4 | €227 | €450 | +€223 | +98.4% |
| Advances received on contracts in progress | 46 | €1,513 | - | -€1,513 | |
| Taxes, remuneration and social security | 45 | €475 | €600 | +€125 | +26.2% |
| Taxes | 450/3 | €475 | €150 | -€325 | -68.4% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €3,415 | €304 | -€3,111 | -91.1% |
| Accrued charges and deferred income | 492/3 | €692 | €641 | -€51 | -7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,345 | €3,182 | -€1,163 | -26.8% |
| Other operating charges | 640/8 | €8,779 | €485 | -€8,294 | -94.5% |
| Gross operating margin | 9900 | -€460 | €28,019 | +€28,478 | |
| Operating profit (loss) | 9901 | -€13,584 | €24,351 | +€37,935 | |
| Financial income | 75/76B | €3 | €12 | +€9 | +266% |
| Recurring financial income | 75 | €3 | €12 | +€9 | +266% |
| Financial charges | 65/66B | €96 | €36 | -€60 | -62.6% |
| Recurring financial charges | 65 | €96 | €36 | -€60 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,677 | €24,327 | +€38,004 | |
| Income taxes | 67/77 | - | €7,333 | +€7,333 | |
| Profit (loss) for the period | 9904 | -€13,677 | €16,994 | +€30,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,677 | €16,994 | +€30,671 |
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 27 October 2026 via checked.be.