JOMY & ALFRED: 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.
JOMY & ALFRED
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-16.7%), from €60,000 to €50,000
- Other debts -€16,544
down €16,544 (-74.8%), from €22,124 to €5,580
- Profit (loss) carried forward +€4,903
up €4,903 (+15.7%), from -€31,256 to -€26,353
- Trade debts +€2,794
up €2,794 (+39.8%), from €7,018 to €9,812
- Gross operating margin +€7,224
up €7,224 (+51.6%), from €13,992 to €21,216
- Depreciation +€2,265
up €2,265 (+17.1%), from €13,278 to €15,543
- Other operating charges +€1,656
up €1,656 (+1,179%), from €141 to €1,797
- Financial income +€1,335
new in 2025: €1,335
- Taxes +€308
new in 2025: €308
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,022 | €139,561 | -€9,461 | -6.3% |
| Fixed assets | 21/28 | €141,600 | €131,755 | -€9,846 | -7.0% |
| Intangible fixed assets | 21 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Tangible fixed assets | 22/27 | €81,600 | €81,755 | +€154 | +0.2% |
| Land and buildings | 22 | €80,851 | €81,178 | +€327 | +0.4% |
| Plant, machinery and equipment | 23 | €750 | €577 | -€173 | -23.1% |
| Current assets | 29/58 | €7,421 | €7,806 | +€385 | +5.2% |
| Amounts receivable within one year | 40/41 | €7,421 | €7,806 | +€385 | +5.2% |
| Other amounts receivable | 41 | €7,421 | €7,806 | +€385 | +5.2% |
| Total equity and liabilities | 10/49 | €149,022 | €139,561 | -€9,461 | -6.3% |
| Equity | 10/15 | €118,958 | €123,861 | +€4,903 | +4.1% |
| Contributions | 10/11 | €150,213 | €150,213 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,256 | -€26,353 | +€4,903 | +15.7% |
| Amounts payable | 17/49 | €30,064 | €15,700 | -€14,364 | -47.8% |
| Amounts payable within one year | 42/48 | €30,064 | €15,700 | -€14,364 | -47.8% |
| Trade debts | 44 | €7,018 | €9,812 | +€2,794 | +39.8% |
| Suppliers | 440/4 | €7,018 | €9,812 | +€2,794 | +39.8% |
| Taxes, remuneration and social security | 45 | €922 | €308 | -€614 | -66.6% |
| Taxes | 450/3 | €922 | €308 | -€614 | -66.6% |
| Other amounts payable | 47/48 | €22,124 | €5,580 | -€16,544 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,278 | €15,543 | +€2,265 | +17.1% |
| Other operating charges | 640/8 | €141 | €1,797 | +€1,656 | +1,179% |
| Gross operating margin | 9900 | €13,992 | €21,216 | +€7,224 | +51.6% |
| Operating profit (loss) | 9901 | €574 | €3,876 | +€3,302 | +575% |
| Financial income | 75/76B | - | €1,335 | +€1,335 | |
| Recurring financial income | 75 | - | €1,335 | +€1,335 | |
| Profit (loss) for the period before taxes | 9903 | €574 | €5,211 | +€4,637 | +808% |
| Income taxes | 67/77 | - | €308 | +€308 | |
| Profit (loss) for the period | 9904 | €574 | €4,903 | +€4,329 | +754% |
| Profit (loss) for the period to be appropriated | 9905 | €574 | €4,903 | +€4,329 | +754% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.