JOUMANI: 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.
JOUMANI
Largest movements
- Stocks and contracts -€2,327
down €2,327 (-61.8%), from €3,767 to €1,440
- Cash +€1,588
up €1,588 (+1,153%), from €138 to €1,726
mainly Debts after one year (+€3,793) and Stocks and contracts (+€2,327)
- Tangible fixed assets -€1,513
no longer reported in 2025 (was €1,513)
- Receivables within one year +€1,316
up €1,316 (+161%), from €820 to €2,135
of which Trade receivables: +€1,795
- Deferred charges and accrued income +€926
up €926 (+384%), from €241 to €1,168
- Debts after one year +€3,793
up €3,793 (+18.9%), from €20,046 to €23,840
- Profit (loss) carried forward -€3,122
down €3,122 (-15.6%), from -€20,074 to -€23,196
- Short-term financial debts -€988
no longer reported in 2025 (was €988)
- Tax, wage and social debts +€292
up €292 (+79.2%), from €368 to €660
- Trade debts -€196
down €196 (-8.3%), from €2,360 to €2,164
- Gross operating margin +€3,108
up €3,108 (+97.0%), from -€3,205 to -€97
- Depreciation -€813
down €813 (-32.0%), from €2,536 to €1,723
- Other operating charges -€661
down €661 (-42.8%), from €1,544 to €883
- Taxes +€119
up €119 (+208%), from €57 to €176
- Financial charges +€36
up €36 (+17.7%), from €206 to €242
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 | €6,689 | €6,468 | -€221 | -3.3% |
| Formation expenses | 20 | €211 | - | -€211 | |
| Fixed assets | 21/28 | €1,513 | - | -€1,513 | |
| Tangible fixed assets | 22/27 | €1,513 | - | -€1,513 | |
| Furniture and vehicles | 24 | €1,513 | - | -€1,513 | |
| Current assets | 29/58 | €4,966 | €6,468 | +€1,503 | +30.3% |
| Stocks and contracts in progress | 3 | €3,767 | €1,440 | -€2,327 | -61.8% |
| Stocks | 30/36 | €3,767 | €1,440 | -€2,327 | -61.8% |
| Amounts receivable within one year | 40/41 | €820 | €2,135 | +€1,316 | +161% |
| Trade receivables | 40 | €340 | €2,135 | +€1,795 | +528% |
| Other amounts receivable | 41 | €479 | - | -€479 | |
| Cash at bank and in hand | 54/58 | €138 | €1,726 | +€1,588 | +1,153% |
| Deferred charges and accrued income | 490/1 | €241 | €1,168 | +€926 | +384% |
| Total equity and liabilities | 10/49 | €6,689 | €6,468 | -€221 | -3.3% |
| Equity | 10/15 | -€17,074 | -€20,196 | -€3,122 | -18.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,074 | -€23,196 | -€3,122 | -15.6% |
| Amounts payable | 17/49 | €23,763 | €26,664 | +€2,901 | +12.2% |
| Amounts payable after more than one year | 17 | €20,046 | €23,840 | +€3,793 | +18.9% |
| Other amounts payable | 178/9 | €20,046 | €23,840 | +€3,793 | +18.9% |
| Amounts payable within one year | 42/48 | €3,716 | €2,824 | -€892 | -24.0% |
| Financial debts | 43 | €988 | - | -€988 | |
| Credit institutions | 430/8 | €988 | - | -€988 | |
| Trade debts | 44 | €2,360 | €2,164 | -€196 | -8.3% |
| Suppliers | 440/4 | €2,360 | €2,164 | -€196 | -8.3% |
| Taxes, remuneration and social security | 45 | €368 | €660 | +€292 | +79.2% |
| Taxes | 450/3 | €368 | €660 | +€292 | +79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,536 | €1,723 | -€813 | -32.0% |
| Other operating charges | 640/8 | €1,544 | €883 | -€661 | -42.8% |
| Gross operating margin | 9900 | -€3,205 | -€97 | +€3,108 | +97.0% |
| Operating profit (loss) | 9901 | -€7,286 | -€2,703 | +€4,582 | +62.9% |
| Financial charges | 65/66B | €206 | €242 | +€36 | +17.7% |
| Recurring financial charges | 65 | €206 | €242 | +€36 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,491 | -€2,946 | +€4,546 | +60.7% |
| Income taxes | 67/77 | €57 | €176 | +€119 | +208% |
| Profit (loss) for the period | 9904 | -€7,549 | -€3,122 | +€4,427 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,549 | -€3,122 | +€4,427 | +58.6% |
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 14 October 2026 via checked.be.