JOUMAX & CO: 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.
JOUMAX & CO
Largest movements
- Tangible fixed assets -€3,326
down €3,326 (-28.4%), from €11,699 to €8,373
- Deferred charges and accrued income -€1,448
no longer reported in 2025 (was €1,448)
- Receivables within one year +€1,218
up €1,218 (+50.6%), from €2,406 to €3,624
- Cash -€662
down €662 (-10.3%), from €6,419 to €5,757
mainly Debts after one year (-€3,051) and Other debts (-€1,220)
- Debts after one year -€3,051
down €3,051 (-70.4%), from €4,331 to €1,281
- Other debts -€1,220
down €1,220 (-92.0%), from €1,327 to €107
- Gross operating margin -€1,857
down €1,857 (-25.0%), from €7,416 to €5,559
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 | €21,972 | €17,754 | -€4,218 | -19.2% |
| Fixed assets | 21/28 | €11,699 | €8,373 | -€3,326 | -28.4% |
| Tangible fixed assets | 22/27 | €11,699 | €8,373 | -€3,326 | -28.4% |
| Furniture and vehicles | 24 | €11,699 | €8,373 | -€3,326 | -28.4% |
| Current assets | 29/58 | €10,273 | €9,381 | -€892 | -8.7% |
| Amounts receivable within one year | 40/41 | €2,406 | €3,624 | +€1,218 | +50.6% |
| Trade receivables | 40 | €2,406 | €3,624 | +€1,218 | +50.6% |
| Cash at bank and in hand | 54/58 | €6,419 | €5,757 | -€662 | -10.3% |
| Deferred charges and accrued income | 490/1 | €1,448 | - | -€1,448 | |
| Total equity and liabilities | 10/49 | €21,972 | €17,754 | -€4,218 | -19.2% |
| Equity | 10/15 | €11,827 | €11,926 | +€99 | +0.8% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,173 | -€9,074 | +€99 | +1.1% |
| Amounts payable | 17/49 | €10,145 | €5,828 | -€4,317 | -42.6% |
| Amounts payable after more than one year | 17 | €4,331 | €1,281 | -€3,051 | -70.4% |
| Financial debts | 170/4 | €4,331 | €1,281 | -€3,051 | -70.4% |
| Amounts payable within one year | 42/48 | €5,787 | €4,505 | -€1,283 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €3,275 | €3,307 | +€32 | +1.0% |
| Taxes, remuneration and social security | 45 | €1,185 | €1,091 | -€95 | -8.0% |
| Taxes | 450/3 | €1,185 | €1,091 | -€95 | -8.0% |
| Other amounts payable | 47/48 | €1,327 | €107 | -€1,220 | -92.0% |
| Accrued charges and deferred income | 492/3 | €26 | €42 | +€16 | +63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,432 | €4,416 | -€17 | -0.4% |
| Other operating charges | 640/8 | €648 | €666 | +€18 | +2.8% |
| Gross operating margin | 9900 | €7,416 | €5,559 | -€1,857 | -25.0% |
| Operating profit (loss) | 9901 | €2,336 | €477 | -€1,859 | -79.6% |
| Financial charges | 65/66B | €249 | €237 | -€12 | -4.7% |
| Recurring financial charges | 65 | €249 | €237 | -€12 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €2,087 | €240 | -€1,847 | -88.5% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,947 | €99 | -€1,848 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,947 | €99 | -€1,848 | -94.9% |
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 17 October 2026 via checked.be.