JOMOTOVA: 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.
JOMOTOVA
Largest movements
- Cash -€43,873
down €43,873 (-52.4%), from €83,688 to €39,815
mainly Net result for the year (-€88,700) and Receivables within one year (-€12,592)
- Receivables within one year +€12,592
up €12,592 (+16.5%), from €76,216 to €88,808
of which Other amounts receivable: +€22,842
- Stocks and contracts -€12,214
down €12,214 (-13.2%), from €92,823 to €80,609
- Tangible fixed assets -€6,174
down €6,174 (-25.8%), from €23,945 to €17,771
of which Plant, machinery and equipment: -€5,844
- Deferred charges and accrued income +€4,670
up €4,670 (+20.9%), from €22,344 to €27,014
- Profit (loss) carried forward -€88,700
down €88,700 (-48.9%), from -€181,501 to -€270,201
- Trade debts +€48,064
up €48,064 (+32.9%), from €146,169 to €194,233
- Accrued charges and deferred income -€6,548
down €6,548 (-27.0%), from €24,230 to €17,681
- Gross operating margin -€42,268
down €42,268 (-15.0%), from €281,149 to €238,881
- Staff costs -€24,768
down €24,768 (-7.7%), from €321,956 to €297,188
- Other operating charges -€6,599
down €6,599 (-58.7%), from €11,245 to €4,646
- Financial charges +€4,995
up €4,995 (+36.9%), from €13,520 to €18,515
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 | €299,016 | €254,018 | -€44,999 | -15.0% |
| Fixed assets | 21/28 | €23,945 | €17,771 | -€6,174 | -25.8% |
| Tangible fixed assets | 22/27 | €23,945 | €17,771 | -€6,174 | -25.8% |
| Plant, machinery and equipment | 23 | €23,615 | €17,771 | -€5,844 | -24.7% |
| Other tangible fixed assets | 26 | €330 | - | -€330 | |
| Current assets | 29/58 | €275,071 | €236,246 | -€38,825 | -14.1% |
| Stocks and contracts in progress | 3 | €92,823 | €80,609 | -€12,214 | -13.2% |
| Stocks | 30/36 | €92,823 | €80,609 | -€12,214 | -13.2% |
| Amounts receivable within one year | 40/41 | €76,216 | €88,808 | +€12,592 | +16.5% |
| Trade receivables | 40 | €10,656 | €407 | -€10,249 | -96.2% |
| Other amounts receivable | 41 | €65,560 | €88,401 | +€22,842 | +34.8% |
| Cash at bank and in hand | 54/58 | €83,688 | €39,815 | -€43,873 | -52.4% |
| Deferred charges and accrued income | 490/1 | €22,344 | €27,014 | +€4,670 | +20.9% |
| Total equity and liabilities | 10/49 | €299,016 | €254,018 | -€44,999 | -15.0% |
| Equity | 10/15 | €9,858 | -€78,841 | -€88,700 | |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €111,360 | €111,360 | = | 0.0% |
| Tax-exempt reserves | 132 | €103,360 | €103,360 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181,501 | -€270,201 | -€88,700 | -48.9% |
| Amounts payable | 17/49 | €289,158 | €332,859 | +€43,701 | +15.1% |
| Amounts payable within one year | 42/48 | €264,928 | €315,178 | +€50,249 | +19.0% |
| Trade debts | 44 | €146,169 | €194,233 | +€48,064 | +32.9% |
| Suppliers | 440/4 | €146,169 | €194,233 | +€48,064 | +32.9% |
| Taxes, remuneration and social security | 45 | €50,895 | €52,665 | +€1,771 | +3.5% |
| Taxes | 450/3 | €1,322 | €615 | -€707 | -53.5% |
| Remuneration and social security | 454/9 | €49,573 | €52,050 | +€2,477 | +5.0% |
| Other amounts payable | 47/48 | €67,865 | €68,279 | +€414 | +0.6% |
| Accrued charges and deferred income | 492/3 | €24,230 | €17,681 | -€6,548 | -27.0% |
| Remuneration, social security and pensions | 62 | €321,956 | €297,188 | -€24,768 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,731 | €7,522 | -€1,209 | -13.9% |
| Other operating charges | 640/8 | €11,245 | €4,646 | -€6,599 | -58.7% |
| Gross operating margin | 9900 | €281,149 | €238,881 | -€42,268 | -15.0% |
| Operating profit (loss) | 9901 | -€60,783 | -€70,474 | -€9,691 | -15.9% |
| Financial income | 75/76B | €1,967 | €290 | -€1,677 | -85.3% |
| Recurring financial income | 75 | €1,967 | €290 | -€1,677 | -85.3% |
| Financial charges | 65/66B | €13,520 | €18,515 | +€4,995 | +36.9% |
| Recurring financial charges | 65 | €13,520 | €18,515 | +€4,995 | +36.9% |
| Profit (loss) for the period before taxes | 9903 | -€72,337 | -€88,700 | -€16,363 | -22.6% |
| Profit (loss) for the period | 9904 | -€72,337 | -€88,700 | -€16,363 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,337 | -€88,700 | -€16,363 | -22.6% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.