JOUMAR: 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.
JOUMAR
Largest movements
- Cash +€3,969
up €3,969 (+134%), from €2,966 to €6,935
mainly Tax, wage and social debts (+€6,068) and Stocks and contracts (+€3,642)
- Stocks and contracts -€3,642
down €3,642 (-11.8%), from €30,855 to €27,213
- Tangible fixed assets -€1,939
down €1,939 (-23.2%), from €8,356 to €6,417
of which Furniture and vehicles: -€1,661
- Receivables within one year -€1,294
down €1,294 (-42.1%), from €3,074 to €1,781
of which Other amounts receivable: -€3,074
- Deferred charges and accrued income +€755
new in 2025: €755
- Other debts -€10,149
down €10,149 (-49.7%), from €20,417 to €10,267
- Tax, wage and social debts +€6,068
up €6,068 (+119%), from €5,088 to €11,156
of which Remuneration and social security: +€5,685
- Profit (loss) carried forward +€2,284
up €2,284 (+181%), from €1,263 to €3,547
- Turnover +€192,239
up €192,239 (+39.6%), from €485,378 to €677,617
- Purchases and services +€190,549
up €190,549 (+39.6%), from €480,819 to €671,368
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 | €48,851 | €46,700 | -€2,151 | -4.4% |
| Fixed assets | 21/28 | €11,956 | €10,017 | -€1,939 | -16.2% |
| Tangible fixed assets | 22/27 | €8,356 | €6,417 | -€1,939 | -23.2% |
| Plant, machinery and equipment | 23 | €1,513 | €1,235 | -€278 | -18.3% |
| Furniture and vehicles | 24 | €6,843 | €5,182 | -€1,661 | -24.3% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €36,896 | €36,683 | -€212 | -0.6% |
| Stocks and contracts in progress | 3 | €30,855 | €27,213 | -€3,642 | -11.8% |
| Stocks | 30/36 | €30,855 | €27,213 | -€3,642 | -11.8% |
| Amounts receivable within one year | 40/41 | €3,074 | €1,781 | -€1,294 | -42.1% |
| Trade receivables | 40 | - | €1,781 | +€1,781 | |
| Other amounts receivable | 41 | €3,074 | - | -€3,074 | |
| Cash at bank and in hand | 54/58 | €2,966 | €6,935 | +€3,969 | +134% |
| Deferred charges and accrued income | 490/1 | - | €755 | +€755 | |
| Total equity and liabilities | 10/49 | €48,851 | €46,700 | -€2,151 | -4.4% |
| Equity | 10/15 | €21,723 | €24,007 | +€2,284 | +10.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,263 | €3,547 | +€2,284 | +181% |
| Amounts payable | 17/49 | €27,129 | €22,694 | -€4,435 | -16.3% |
| Amounts payable within one year | 42/48 | €27,129 | €22,694 | -€4,435 | -16.3% |
| Trade debts | 44 | €1,624 | €1,270 | -€354 | -21.8% |
| Suppliers | 440/4 | €1,624 | €1,270 | -€354 | -21.8% |
| Taxes, remuneration and social security | 45 | €5,088 | €11,156 | +€6,068 | +119% |
| Taxes | 450/3 | €3,088 | €3,472 | +€383 | +12.4% |
| Remuneration and social security | 454/9 | €2,000 | €7,685 | +€5,685 | +284% |
| Other amounts payable | 47/48 | €20,417 | €10,267 | -€10,149 | -49.7% |
| Turnover | 70 | €485,378 | €677,617 | +€192,239 | +39.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €480,819 | €671,368 | +€190,549 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,778 | €1,939 | -€839 | -30.2% |
| Other operating charges | 640/8 | €4,217 | €421 | -€3,795 | -90.0% |
| Non-recurring operating charges | 66A | €3,063 | - | -€3,063 | |
| Gross operating margin | 9900 | €7,632 | €9,380 | +€1,748 | +22.9% |
| Operating profit (loss) | 9901 | -€2,426 | €7,020 | +€9,445 | |
| Financial income | 75/76B | €0 | €14 | +€14 | +9,807% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +9,807% |
| Financial charges | 65/66B | €449 | €3,040 | +€2,591 | +577% |
| Recurring financial charges | 65 | €449 | €3,040 | +€2,591 | +577% |
| Profit (loss) for the period before taxes | 9903 | -€2,875 | €3,994 | +€6,868 | |
| Income taxes | 67/77 | -€928 | €1,709 | +€2,637 | |
| Profit (loss) for the period | 9904 | -€1,947 | €2,284 | +€4,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,947 | €2,284 | +€4,231 |
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.