JOMOBEL: 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.
JOMOBEL
Largest movements
- Receivables within one year -€229,978
down €229,978 (-92.4%), from €248,913 to €18,935
of which Trade receivables: -€136,751
- Cash -€104,815
down €104,815 (-21.1%), from €495,932 to €391,117
mainly Other debts (-€270,825) and Trade debts (-€120,375)
- Tangible fixed assets -€65,904
down €65,904 (-5.3%), from €1.3m to €1.2m
of which Plant, machinery and equipment: -€50,495
- Other debts -€270,825
down €270,825 (-87.7%), from €308,702 to €37,877
- Trade debts -€120,375
down €120,375 (-65.6%), from €183,604 to €63,229
- Gross operating margin +€31,836
up €31,836 (+28.1%), from €113,163 to €144,999
- Depreciation +€30,776
up €30,776 (+30.0%), from €102,495 to €133,271
- Financial income -€2,204
down €2,204 (-93.1%), from €2,366 to €162
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 | €2,403,853 | €2,017,992 | -€385,861 | -16.1% |
| Fixed assets | 21/28 | €1,254,195 | €1,188,291 | -€65,904 | -5.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €1,254,195 | €1,188,291 | -€65,904 | -5.3% |
| Land and buildings | 22 | €800,751 | €765,410 | -€35,341 | -4.4% |
| Plant, machinery and equipment | 23 | €340,571 | €290,075 | -€50,495 | -14.8% |
| Furniture and vehicles | 24 | €112,874 | €132,806 | +€19,932 | +17.7% |
| Current assets | 29/58 | €1,149,657 | €829,701 | -€319,957 | -27.8% |
| Stocks and contracts in progress | 3 | €400,086 | €411,617 | +€11,531 | +2.9% |
| Stocks | 30/36 | €400,086 | €411,617 | +€11,531 | +2.9% |
| Amounts receivable within one year | 40/41 | €248,913 | €18,935 | -€229,978 | -92.4% |
| Trade receivables | 40 | €149,084 | €12,334 | -€136,751 | -91.7% |
| Other amounts receivable | 41 | €99,829 | €6,601 | -€93,227 | -93.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €495,932 | €391,117 | -€104,815 | -21.1% |
| Deferred charges and accrued income | 490/1 | €4,726 | €8,032 | +€3,306 | +69.9% |
| Total equity and liabilities | 10/49 | €2,403,853 | €2,017,992 | -€385,861 | -16.1% |
| Equity | 10/15 | €1,899,214 | €1,904,113 | +€4,898 | +0.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Contributions outside capital | 11 | €61,500 | €61,500 | = | 0.0% |
| Other | 1109/19 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €848,360 | €848,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €47,889 | €47,889 | = | 0.0% |
| Distributable reserves | 133 | €794,320 | €794,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | €989,355 | €994,253 | +€4,898 | +0.5% |
| Amounts payable | 17/49 | €504,638 | €113,879 | -€390,759 | -77.4% |
| Amounts payable within one year | 42/48 | €495,890 | €106,398 | -€389,493 | -78.5% |
| Trade debts | 44 | €183,604 | €63,229 | -€120,375 | -65.6% |
| Suppliers | 440/4 | €183,604 | €63,229 | -€120,375 | -65.6% |
| Taxes, remuneration and social security | 45 | €3,585 | €5,292 | +€1,707 | +47.6% |
| Taxes | 450/3 | €3,585 | €5,292 | +€1,707 | +47.6% |
| Other amounts payable | 47/48 | €308,702 | €37,877 | -€270,825 | -87.7% |
| Accrued charges and deferred income | 492/3 | €8,748 | €7,482 | -€1,266 | -14.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,495 | €133,271 | +€30,776 | +30.0% |
| Other operating charges | 640/8 | €6,609 | €5,975 | -€634 | -9.6% |
| Gross operating margin | 9900 | €113,163 | €144,999 | +€31,836 | +28.1% |
| Operating profit (loss) | 9901 | €4,058 | €5,753 | +€1,694 | +41.8% |
| Financial income | 75/76B | €2,366 | €162 | -€2,204 | -93.1% |
| Recurring financial income | 75 | €2,366 | €162 | -€2,204 | -93.1% |
| Financial charges | 65/66B | €754 | €895 | +€141 | +18.7% |
| Recurring financial charges | 65 | €754 | €895 | +€141 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €5,671 | €5,021 | -€650 | -11.5% |
| Income taxes | 67/77 | €25 | €123 | +€98 | +391% |
| Profit (loss) for the period | 9904 | €5,646 | €4,898 | -€748 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,646 | €4,898 | -€748 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.