JOWIMO: what changed
Two fiscal 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.
JOWIMO
Largest movements
- Tangible fixed assets -€13,419
down €13,419 (-16.7%), from €80,513 to €67,094
- Receivables within one year -€4,214
down €4,214 (-9.0%), from €47,060 to €42,846
- Profit (loss) carried forward -€18,769
down €18,769 (-17.8%), from €105,528 to €86,759
- Gross operating margin -€3,183
down €3,183 (-187.6%), from -€1,696 to -€4,879
- Financial income -€1,384
down €1,384 (-100.0%), from €1,384 to €0
- Financial charges -€112
down €112 (-61.1%), from €184 to €72
- Other operating charges -€106
down €106 (-20.9%), from €505 to €400
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 | €173,455 | €154,848 | -€18,607 | -10.7% |
| Fixed assets | 21/28 | €80,513 | €67,094 | -€13,419 | -16.7% |
| Tangible fixed assets | 22/27 | €80,513 | €67,094 | -€13,419 | -16.7% |
| Land and buildings | 22 | €80,513 | €67,094 | -€13,419 | -16.7% |
| Current assets | 29/58 | €92,943 | €87,755 | -€5,188 | -5.6% |
| Amounts receivable within one year | 40/41 | €47,060 | €42,846 | -€4,214 | -9.0% |
| Other amounts receivable | 41 | €47,060 | €42,846 | -€4,214 | -9.0% |
| Cash at bank and in hand | 54/58 | €1,232 | €258 | -€974 | -79.0% |
| Deferred charges and accrued income | 490/1 | €44,650 | €44,650 | = | 0.0% |
| Total equity and liabilities | 10/49 | €173,455 | €154,848 | -€18,607 | -10.7% |
| Equity | 10/15 | €172,455 | €153,687 | -€18,769 | -10.9% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €50,728 | €50,728 | = | 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% |
| Distributable reserves | 133 | €48,868 | €48,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,528 | €86,759 | -€18,769 | -17.8% |
| Amounts payable | 17/49 | €1,000 | €1,162 | +€162 | +16.2% |
| Amounts payable within one year | 42/48 | €1,000 | €1,162 | +€162 | +16.2% |
| Trade debts | 44 | - | €162 | +€162 | |
| Suppliers | 440/4 | - | €162 | +€162 | |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,419 | €13,419 | = | 0.0% |
| Other operating charges | 640/8 | €505 | €400 | -€106 | -20.9% |
| Gross operating margin | 9900 | -€1,696 | -€4,879 | -€3,183 | -187.6% |
| Operating profit (loss) | 9901 | -€15,620 | -€18,697 | -€3,077 | -19.7% |
| Financial income | 75/76B | €1,384 | €0 | -€1,384 | -100.0% |
| Recurring financial income | 75 | €1,384 | €0 | -€1,384 | -100.0% |
| Financial charges | 65/66B | €184 | €72 | -€112 | -61.1% |
| Recurring financial charges | 65 | €184 | €72 | -€112 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,421 | -€18,769 | -€4,348 | -30.2% |
| Profit (loss) for the period | 9904 | -€14,421 | -€18,769 | -€4,348 | -30.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,421 | -€18,769 | -€4,348 | -30.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.