JOMYHA: 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.
JOMYHA
Largest movements
- Receivables within one year +€114,425
up €114,425 (+111.3%), from €102,844 to €217,269
of which Trade receivables: +€63,889
- Tangible fixed assets -€18,388
down €18,388 (-20.3%), from €90,541 to €72,153
of which Leasing and similar rights: -€18,982
- Trade debts +€77,018
up €77,018 (+136.9%), from €56,252 to €133,270
- Profit (loss) carried forward +€36,220
up €36,220, from -€21,519 to €14,700
- Current portion of long-term debt -€13,771
down €13,771 (-44.8%), from €30,771 to €17,000
- Gross operating margin +€20,895
up €20,895 (+36.8%), from €56,758 to €77,653
- Depreciation -€7,096
down €7,096 (-15.3%), from €46,484 to €39,388
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 | €202,406 | €299,780 | +€97,374 | +48.1% |
| Fixed assets | 21/28 | €90,541 | €72,153 | -€18,388 | -20.3% |
| Tangible fixed assets | 22/27 | €90,541 | €72,153 | -€18,388 | -20.3% |
| Plant, machinery and equipment | 23 | €71,559 | €72,153 | +€594 | +0.8% |
| Leasing and similar rights | 25 | €18,982 | - | -€18,982 | |
| Current assets | 29/58 | €111,864 | €227,627 | +€115,762 | +103.5% |
| Stocks and contracts in progress | 3 | €3,600 | €2,000 | -€1,600 | -44.4% |
| Stocks | 30/36 | €3,600 | €2,000 | -€1,600 | -44.4% |
| Amounts receivable within one year | 40/41 | €102,844 | €217,269 | +€114,425 | +111.3% |
| Trade receivables | 40 | €98,993 | €162,883 | +€63,889 | +64.5% |
| Other amounts receivable | 41 | €3,851 | €54,386 | +€50,535 | +1312.3% |
| Cash at bank and in hand | 54/58 | €959 | €3,628 | +€2,670 | +278.4% |
| Deferred charges and accrued income | 490/1 | €4,461 | €4,729 | +€268 | +6.0% |
| Total equity and liabilities | 10/49 | €202,406 | €299,780 | +€97,374 | +48.1% |
| Equity | 10/15 | €10,581 | €46,801 | +€36,220 | +342.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,101 | €12,101 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,101 | €6,101 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,519 | €14,700 | +€36,220 | |
| Amounts payable | 17/49 | €191,824 | €252,979 | +€61,154 | +31.9% |
| Amounts payable after more than one year | 17 | €20,000 | €19,333 | -€667 | -3.3% |
| Financial debts | 170/4 | €20,000 | €19,333 | -€667 | -3.3% |
| Amounts payable within one year | 42/48 | €171,824 | €233,645 | +€61,821 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €30,771 | €17,000 | -€13,771 | -44.8% |
| Trade debts | 44 | €56,252 | €133,270 | +€77,018 | +136.9% |
| Suppliers | 440/4 | €56,252 | €133,270 | +€77,018 | +136.9% |
| Taxes, remuneration and social security | 45 | €1,552 | - | -€1,552 | |
| Taxes | 450/3 | €1,552 | - | -€1,552 | |
| Other amounts payable | 47/48 | €83,250 | €83,376 | +€126 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,484 | €39,388 | -€7,096 | -15.3% |
| Other operating charges | 640/8 | €64 | €320 | +€256 | +401.1% |
| Gross operating margin | 9900 | €56,758 | €77,653 | +€20,895 | +36.8% |
| Operating profit (loss) | 9901 | €10,210 | €37,945 | +€27,735 | +271.6% |
| Financial charges | 65/66B | €1,649 | €1,725 | +€76 | +4.6% |
| Recurring financial charges | 65 | €1,649 | €1,725 | +€76 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €8,561 | €36,220 | +€27,659 | +323.1% |
| Profit (loss) for the period | 9904 | €8,561 | €36,220 | +€27,659 | +323.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,561 | €36,220 | +€27,659 | +323.1% |
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 10 October 2026 via checked.be.