JOMOCARS: 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.
JOMOCARS
Largest movements
- Cash +€105,262
up €105,262 (+93.3%), from €112,791 to €218,053
mainly Net result for the year (+€82,083) and Advances received (+€27,000)
- Tangible fixed assets -€23,308
down €23,308 (-23.8%), from €97,829 to €74,521
of which Land and buildings: -€21,862
- Receivables within one year +€22,908
up €22,908 (+168.0%), from €13,639 to €36,547
of which Other amounts receivable: +€18,500
- Deferred charges and accrued income -€12,000
down €12,000 (-100.0%), from €12,000 to €0
- Reserves +€82,083
up €82,083 (+15.8%), from €521,132 to €603,214
of which Distributable reserves: +€82,083
- Advances received +€27,000
new in 2025: €27,000
- Tax, wage and social debts -€17,801
down €17,801 (-50.3%), from €35,405 to €17,604
- Write-downs +€16,943
new in 2025: €16,943
- Gross operating margin -€16,296
down €16,296 (-9.4%), from €172,694 to €156,398
- Taxes -€10,391
down €10,391 (-23.7%), from €43,852 to €33,461
- Financial charges +€5,662
up €5,662, from -€4,742 to €920
- Financial income +€3,446
up €3,446 (+111.3%), from €3,096 to €6,542
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 | €600,991 | €693,600 | +€92,609 | +15.4% |
| Fixed assets | 21/28 | €97,829 | €74,521 | -€23,308 | -23.8% |
| Tangible fixed assets | 22/27 | €97,829 | €74,521 | -€23,308 | -23.8% |
| Land and buildings | 22 | €93,477 | €71,616 | -€21,862 | -23.4% |
| Plant, machinery and equipment | 23 | €4,111 | €2,398 | -€1,713 | -41.7% |
| Furniture and vehicles | 24 | €240 | €507 | +€267 | +111.2% |
| Current assets | 29/58 | €503,163 | €619,079 | +€115,917 | +23.0% |
| Stocks and contracts in progress | 3 | €108,609 | €109,126 | +€517 | +0.5% |
| Stocks | 30/36 | €108,609 | €109,126 | +€517 | +0.5% |
| Amounts receivable within one year | 40/41 | €13,639 | €36,547 | +€22,908 | +168.0% |
| Trade receivables | 40 | €13,625 | €18,033 | +€4,408 | +32.4% |
| Other amounts receivable | 41 | €13 | €18,513 | +€18,500 | +137138.6% |
| Current investments | 50/53 | €256,124 | €255,353 | -€771 | -0.3% |
| Cash at bank and in hand | 54/58 | €112,791 | €218,053 | +€105,262 | +93.3% |
| Deferred charges and accrued income | 490/1 | €12,000 | €0 | -€12,000 | -100.0% |
| Total equity and liabilities | 10/49 | €600,991 | €693,600 | +€92,609 | +15.4% |
| Equity | 10/15 | €522,132 | €604,214 | +€82,083 | +15.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €521,132 | €603,214 | +€82,083 | +15.8% |
| Tax-exempt reserves | 132 | €113,670 | €113,670 | = | 0.0% |
| Distributable reserves | 133 | €407,462 | €489,544 | +€82,083 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €4,800 | €3,000 | -€1,800 | -37.5% |
| Provisions for liabilities and charges | 160/5 | €4,800 | €3,000 | -€1,800 | -37.5% |
| Other liabilities and charges | 164/5 | €4,800 | €3,000 | -€1,800 | -37.5% |
| Amounts payable | 17/49 | €74,060 | €86,386 | +€12,326 | +16.6% |
| Amounts payable within one year | 42/48 | €74,060 | €86,386 | +€12,326 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €31,008 | €32,914 | +€1,906 | +6.1% |
| Suppliers | 440/4 | €31,008 | €32,914 | +€1,906 | +6.1% |
| Advances received on contracts in progress | 46 | - | €27,000 | +€27,000 | |
| Taxes, remuneration and social security | 45 | €35,405 | €17,604 | -€17,801 | -50.3% |
| Taxes | 450/3 | €35,405 | €17,604 | -€17,801 | -50.3% |
| Other amounts payable | 47/48 | €7,647 | €8,868 | +€1,221 | +16.0% |
| Remuneration, social security and pensions | 62 | €0 | €381 | +€381 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,970 | €23,933 | -€37 | -0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,943 | +€16,943 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | -€1,800 | -€1,800 | |
| Other operating charges | 640/8 | €6,672 | €7,020 | +€347 | +5.2% |
| Gross operating margin | 9900 | €172,694 | €156,398 | -€16,296 | -9.4% |
| Operating profit (loss) | 9901 | €142,052 | €109,922 | -€32,130 | -22.6% |
| Financial income | 75/76B | €3,096 | €6,542 | +€3,446 | +111.3% |
| Recurring financial income | 75 | €3,096 | €6,542 | +€3,446 | +111.3% |
| Financial charges | 65/66B | -€4,742 | €920 | +€5,662 | |
| Recurring financial charges | 65 | -€4,742 | €920 | +€5,662 | |
| Profit (loss) for the period before taxes | 9903 | €149,890 | €115,543 | -€34,346 | -22.9% |
| Income taxes | 67/77 | €43,852 | €33,461 | -€10,391 | -23.7% |
| Profit (loss) for the period | 9904 | €106,038 | €82,083 | -€23,956 | -22.6% |
| Transfer from tax-exempt reserves | 789 | €66,600 | €0 | -€66,600 | -100.0% |
| Transfer to tax-exempt reserves | 689 | €50,520 | €0 | -€50,520 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €122,118 | €82,083 | -€40,036 | -32.8% |
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 10 October 2026 via checked.be.