JOMICALE: 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.
JOMICALE
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€128,274
up €128,274 (+4,761%), from €2,694 to €130,968
of which Trade receivables: +€125,000
- Cash +€102,084
up €102,084 (+237%), from €43,038 to €145,122
mainly Current investments (+€200,000) and Depreciation (+€41,914)
- Tangible fixed assets -€41,914
down €41,914 (-25.5%), from €164,312 to €122,399
of which Furniture and vehicles: -€30,888
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€46,377
up €46,377, from -€21,564 to €24,813
- Financial income -€42,872
down €42,872 (-86.3%), from €49,681 to €6,809
of which Financial income: -€48,882
- Taxes -€5,722
down €5,722, from €3,174 to -€2,548
- Depreciation +€3,757
up €3,757 (+9.8%), from €38,157 to €41,914
- Other operating charges -€3,278
down €3,278 (-65.1%), from €5,036 to €1,759
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 | €3,434,442 | €3,422,886 | -€11,556 | -0.3% |
| Fixed assets | 21/28 | €1,842,690 | €1,800,777 | -€41,914 | -2.3% |
| Tangible fixed assets | 22/27 | €164,312 | €122,399 | -€41,914 | -25.5% |
| Land and buildings | 22 | €44,986 | €39,986 | -€5,000 | -11.1% |
| Plant, machinery and equipment | 23 | €21,315 | €15,290 | -€6,026 | -28.3% |
| Furniture and vehicles | 24 | €98,011 | €67,123 | -€30,888 | -31.5% |
| Financial fixed assets | 28 | €1,678,378 | €1,678,378 | = | 0.0% |
| Current assets | 29/58 | €1,591,752 | €1,622,110 | +€30,358 | +1.9% |
| Amounts receivable after more than one year | 29 | €1,346,020 | €1,346,020 | = | 0.0% |
| Other amounts receivable | 291 | €1,346,020 | €1,346,020 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,694 | €130,968 | +€128,274 | +4,761% |
| Trade receivables | 40 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 41 | €2,694 | €5,968 | +€3,274 | +122% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €43,038 | €145,122 | +€102,084 | +237% |
| Total equity and liabilities | 10/49 | €3,434,442 | €3,422,886 | -€11,556 | -0.3% |
| Equity | 10/15 | €1,426,171 | €1,416,566 | -€9,605 | -0.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,416,171 | €1,406,566 | -€9,605 | -0.7% |
| Amounts payable | 17/49 | €2,008,271 | €2,006,320 | -€1,951 | -0.1% |
| Amounts payable within one year | 42/48 | €2,008,271 | €2,006,320 | -€1,951 | -0.1% |
| Trade debts | 44 | €3,903 | - | -€3,903 | |
| Suppliers | 440/4 | €3,903 | - | -€3,903 | |
| Taxes, remuneration and social security | 45 | €1,008 | €279 | -€729 | -72.3% |
| Taxes | 450/3 | €1,008 | €279 | -€729 | -72.3% |
| Other amounts payable | 47/48 | €2,003,360 | €2,006,041 | +€2,681 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,157 | €41,914 | +€3,757 | +9.8% |
| Other operating charges | 640/8 | €5,036 | €1,759 | -€3,278 | -65.1% |
| Gross operating margin | 9900 | -€21,564 | €24,813 | +€46,377 | |
| Operating profit (loss) | 9901 | -€64,757 | -€18,859 | +€45,898 | +70.9% |
| Financial income | 75/76B | €49,681 | €6,809 | -€42,872 | -86.3% |
| Recurring financial income | 75 | €49,681 | €799 | -€48,882 | -98.4% |
| Non-recurring financial income | 76B | - | €6,010 | +€6,010 | |
| Financial charges | 65/66B | €101 | €102 | +€1 | +1.3% |
| Recurring financial charges | 65 | €101 | €102 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,177 | -€12,153 | +€3,024 | +19.9% |
| Income taxes | 67/77 | €3,174 | -€2,548 | -€5,722 | |
| Profit (loss) for the period | 9904 | -€18,351 | -€9,605 | +€8,746 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,351 | -€9,605 | +€8,746 | +47.7% |
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 24 October 2026 via checked.be.