JOMOBANEST: 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.
What changed
JOMOBANEST
NACE 64.210, Activities of holding companies
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€5,942
2025 · €3,297-€9,239
Equity
€2.5m
2025 · €2.5m-€5,942
Cash
€134,452
2025 · €104,790+€29,663
Balance sheet total
€3.4m
2025 · €3.5m-€111,002
Largest movements
Assets
- Receivables after one year -€110,000
down €110,000 (-100%), from €110,000 to €0
- Current investments +€99,778
up €99,778 (+16.7%), from €599,000 to €698,778
- Tangible fixed assets -€86,358
down €86,358 (-3.3%), from €2.6m to €2.6m
of which Land and buildings: -€71,883
- Receivables within one year -€46,753
down €46,753 (-97.8%), from €47,826 to €1,073
of which Other amounts receivable: -€46,753
Equity and liabilities
- Debts after one year -€79,974
down €79,974 (-26.1%), from €306,752 to €226,779
Income statement
- Financial income -€16,619
down €16,619 (-46.2%), from €35,934 to €19,315
- Financial charges -€4,326
down €4,326 (-12.1%), from €35,684 to €31,358
- Taxes -€2,785
down €2,785 (-24.8%), from €11,218 to €8,433
- Depreciation -€1,327
down €1,327 (-1.3%), from €102,247 to €100,920
From the 2025 result to the 2026 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.
Result 2025
€3,297
Gross operating margin
-€659
Depreciation
+€1,327
Other operating charges
-€399
Financial income
-€16,619
Financial charges
+€4,326
Taxes
+€2,785
Result 2026
-€5,942
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€222,911
Investment
-€114,339
Financing
-€78,909
Cash 2025
€104,790
From operations (derived)
+€222,911
Net result for the year
-€5,942
Depreciation
+€100,920
Receivables after one year
+€110,000
Receivables within one year
+€46,753
Deferred charges and accrued income
-€2,668
Provisions
-€15,547
Trade debts
-€2,713
Tax, wage and social debts
-€8,680
Other debts
+€25,919
Accrued charges and deferred income
-€25,130
Investment (derived)
-€114,339
Investment in fixed assets (net)
-€14,562
Current investments
-€99,778
Financing
-€78,909
Debts after one year
-€79,974
Current portion of long-term debt
+€1,065
Cash 2026
€134,452
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,500,754 | €3,389,751 | -€111,002 | -3.2% |
| Fixed assets | 21/28 | €2,639,139 | €2,552,781 | -€86,358 | -3.3% |
| Tangible fixed assets | 22/27 | €2,638,509 | €2,552,151 | -€86,358 | -3.3% |
| Land and buildings | 22 | €2,609,422 | €2,537,539 | -€71,883 | -2.8% |
| Plant, machinery and equipment | 23 | €256 | €0 | -€256 | -100% |
| Furniture and vehicles | 24 | €28,831 | €14,611 | -€14,220 | -49.3% |
| Financial fixed assets | 28 | €630 | €630 | = | 0.0% |
| Current assets | 29/58 | €861,615 | €836,971 | -€24,644 | -2.9% |
| Amounts receivable after more than one year | 29 | €110,000 | €0 | -€110,000 | -100% |
| Other amounts receivable | 291 | €110,000 | €0 | -€110,000 | -100% |
| Amounts receivable within one year | 40/41 | €47,826 | €1,073 | -€46,753 | -97.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €47,826 | €1,073 | -€46,753 | -97.8% |
| Current investments | 50/53 | €599,000 | €698,778 | +€99,778 | +16.7% |
| Cash at bank and in hand | 54/58 | €104,790 | €134,452 | +€29,663 | +28.3% |
| Deferred charges and accrued income | 490/1 | - | €2,668 | +€2,668 | |
| Total equity and liabilities | 10/49 | €3,500,754 | €3,389,751 | -€111,002 | -3.2% |
| Equity | 10/15 | €2,467,164 | €2,461,222 | -€5,942 | -0.2% |
| Contributions | 10/11 | €477,400 | €477,400 | = | 0.0% |
| Capital | 10 | €477,400 | €477,400 | = | 0.0% |
| Issued capital | 100 | €477,400 | €477,400 | = | 0.0% |
| Reserves | 13 | €1,989,448 | €1,983,822 | -€5,626 | -0.3% |
| Non-distributable reserves | 130/1 | €47,740 | €47,740 | = | 0.0% |
| Legal reserve | 130 | €47,740 | €47,740 | = | 0.0% |
| Tax-exempt reserves | 132 | €454,948 | €424,755 | -€30,193 | -6.6% |
| Distributable reserves | 133 | €1,486,760 | €1,511,326 | +€24,566 | +1.7% |
| Profit (loss) carried forward | 14 | €316 | €0 | -€316 | -100% |
| Provisions and deferred taxes | 16 | €234,263 | €218,716 | -€15,547 | -6.6% |
| Deferred taxes | 168 | €234,263 | €218,716 | -€15,547 | -6.6% |
| Amounts payable | 17/49 | €799,327 | €709,814 | -€89,513 | -11.2% |
| Amounts payable after more than one year | 17 | €306,752 | €226,779 | -€79,974 | -26.1% |
| Financial debts | 170/4 | €306,752 | €226,779 | -€79,974 | -26.1% |
| Amounts payable within one year | 42/48 | €467,445 | €483,036 | +€15,591 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €78,909 | €79,974 | +€1,065 | +1.3% |
| Trade debts | 44 | €2,813 | €100 | -€2,713 | -96.5% |
| Suppliers | 440/4 | €2,813 | €100 | -€2,713 | -96.5% |
| Taxes, remuneration and social security | 45 | €16,295 | €7,615 | -€8,680 | -53.3% |
| Taxes | 450/3 | €16,295 | €7,615 | -€8,680 | -53.3% |
| Other amounts payable | 47/48 | €369,428 | €395,347 | +€25,919 | +7.0% |
| Accrued charges and deferred income | 492/3 | €25,130 | €0 | -€25,130 | -100% |
| Non-recurring operating income | 76A | - | €271 | +€271 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,247 | €100,920 | -€1,327 | -1.3% |
| Other operating charges | 640/8 | €15,589 | €15,988 | +€399 | +2.6% |
| Gross operating margin | 9900 | €116,553 | €115,894 | -€659 | -0.6% |
| Operating profit (loss) | 9901 | -€1,282 | -€1,013 | +€269 | +21.0% |
| Financial income | 75/76B | €35,934 | €19,315 | -€16,619 | -46.2% |
| Recurring financial income | 75 | €35,934 | €19,315 | -€16,619 | -46.2% |
| Financial charges | 65/66B | €35,684 | €31,358 | -€4,326 | -12.1% |
| Recurring financial charges | 65 | €35,684 | €31,358 | -€4,326 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,032 | -€13,056 | -€12,024 | -1,165% |
| Transfer from deferred taxes | 780 | €15,547 | €15,547 | = | 0.0% |
| Income taxes | 67/77 | €11,218 | €8,433 | -€2,785 | -24.8% |
| Profit (loss) for the period | 9904 | €3,297 | -€5,942 | -€9,239 | |
| Transfer from tax-exempt reserves | 789 | €30,193 | €30,193 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,490 | €24,250 | -€9,239 | -27.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.