JOMO: 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.
JOMO
Largest movements
- Cash +€20,199
up €20,199 (+187.7%), from €10,764 to €30,963
mainly Net result for the year (+€55,935) and Tax, wage and social debts (+€1,732)
- Receivables within one year +€5,352
up €5,352 (+71.0%), from €7,534 to €12,886
of which Trade receivables: +€6,050
- Reserves +€55,935
up €55,935 (+53.0%), from €105,455 to €161,390
of which Distributable reserves: +€50,665
- Other debts -€32,000
down €32,000 (-20.3%), from €157,660 to €125,660
- Turnover -€85,497
no longer reported in 2025 (was €85,497)
- Taxes +€1,379
up €1,379 (+5.4%), from €25,536 to €26,915
- Purchases and services -€1,370
no longer reported in 2025 (was €1,370)
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 | €355,517 | €381,069 | +€25,551 | +7.2% |
| Fixed assets | 21/28 | €337,219 | €337,219 | = | 0.0% |
| Tangible fixed assets | 22/27 | €337,219 | €337,219 | = | 0.0% |
| Land and buildings | 22 | €337,219 | €337,219 | = | 0.0% |
| Current assets | 29/58 | €18,298 | €43,850 | +€25,551 | +139.6% |
| Amounts receivable within one year | 40/41 | €7,534 | €12,886 | +€5,352 | +71.0% |
| Trade receivables | 40 | €6,070 | €12,120 | +€6,050 | +99.7% |
| Other amounts receivable | 41 | €1,464 | €766 | -€698 | -47.7% |
| Cash at bank and in hand | 54/58 | €10,764 | €30,963 | +€20,199 | +187.7% |
| Total equity and liabilities | 10/49 | €355,517 | €381,069 | +€25,551 | +7.2% |
| Equity | 10/15 | €194,697 | €250,632 | +€55,935 | +28.7% |
| Contributions | 10/11 | €89,242 | €89,242 | = | 0.0% |
| Capital | 10 | €89,242 | €89,242 | = | 0.0% |
| Issued capital | 100 | €89,242 | €89,242 | = | 0.0% |
| Reserves | 13 | €105,455 | €161,390 | +€55,935 | +53.0% |
| Non-distributable reserves | 130/1 | €120 | €5,390 | +€5,270 | +4391.6% |
| Legal reserve | 130 | €120 | €5,390 | +€5,270 | +4391.6% |
| Distributable reserves | 133 | €105,335 | €156,000 | +€50,665 | +48.1% |
| Amounts payable | 17/49 | €160,820 | €130,437 | -€30,383 | -18.9% |
| Amounts payable within one year | 42/48 | €160,820 | €130,437 | -€30,383 | -18.9% |
| Trade debts | 44 | €115 | - | -€115 | |
| Suppliers | 440/4 | €115 | - | -€115 | |
| Taxes, remuneration and social security | 45 | €3,045 | €4,777 | +€1,732 | +56.9% |
| Taxes | 450/3 | €3,045 | €4,777 | +€1,732 | +56.9% |
| Other amounts payable | 47/48 | €157,660 | €125,660 | -€32,000 | -20.3% |
| Turnover | 70 | €85,497 | - | -€85,497 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,370 | - | -€1,370 | |
| Other operating charges | 640/8 | €1,496 | €1,540 | +€44 | +2.9% |
| Gross operating margin | 9900 | €84,127 | €84,430 | +€303 | +0.4% |
| Operating profit (loss) | 9901 | €82,631 | €82,890 | +€259 | +0.3% |
| Financial charges | 65/66B | €78 | €40 | -€37 | -48.0% |
| Recurring financial charges | 65 | €78 | €40 | -€37 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €82,553 | €82,849 | +€297 | +0.4% |
| Income taxes | 67/77 | €25,536 | €26,915 | +€1,379 | +5.4% |
| Profit (loss) for the period | 9904 | €57,017 | €55,935 | -€1,083 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,017 | €55,935 | -€1,083 | -1.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.