JUMO
ActiveFinancials · financial year 2025, abbreviated format
Annual accounts 2025 filed on 23-07-2026 at the NBB all 29 filings
Turnover
≈ €180,000
Estimated: probably between €100,000 and €330,000
Total assets
€153,785▼ 31.0%
2024 · €222,997
Net result
-€3,326
2024 · €3,731
Working capital
€90,402▲ 0.1%
2023 · €90,293
Multi-year overview
2018 to 2025, 8 financial yearsOperating result
€9,215
▲ 19.1%
2025
20182025
Net result
-€3,326
2025
middle half of the sector
20182025
Equity
€153,785
▼ 2.1%
2025
middle half of the sector
20182025
Total assets
€153,785
▼ 31.0%
2025
middle half of the sector
20182025
Debt
no figure
2025
20182025
Working capital
no figure
2025
20182025
Solvency
100.0%
▲ 29.5pp
2025
highest quarter of the sector
20182025
Current ratio
no figure
2025
20182025
Return on assets (ROA)
-2.2%
▼ 3.8pp
2025
middle half of the sector
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Operating result€7,435-€9,563▲ 28.6%-€16,704-€3,076▲ 81.6%-€6,288▼ 104%€61,166€7,738▼ 87.3%€9,215▲ 19.1%
Net result€12-€103▲ 790%-€12,912below the sector's middle half-€3,571below the sector's middle half▲ 72.3%-€13,507below the sector's middle half▼ 278%€59,757above the sector's middle half€3,731within the sector's middle half▼ 93.8%-€3,326within the sector's middle half
Equity€120,818-€120,921▲ 0.1%€108,009above the sector's middle half▼ 10.7%€104,438above the sector's middle half▼ 3.3%€90,931above the sector's middle half▼ 12.9%€150,688above the sector's middle half▲ 65.7%€157,111above the sector's middle half▲ 4.3%€153,785within the sector's middle half▼ 2.1%
Total assets€202,756-€190,686▼ 6.0%€181,603within the sector's middle half▼ 4.8%€172,084within the sector's middle half▼ 5.2%€164,589within the sector's middle half▼ 4.4%€199,891within the sector's middle half▲ 21.4%€222,997within the sector's middle half▲ 11.6%€153,785within the sector's middle half▼ 31.0%
Debt€81,939-€69,765▼ 14.9%€73,594▲ 5.5%€67,647▼ 8.1%€73,658▲ 8.9%€49,202▼ 33.2%€65,887▲ 33.9%
Working capital€57,792-€44,352▼ 23.3%€23,231within the sector's middle half▼ 47.6%€24,797within the sector's middle half▲ 6.7%€9,071within the sector's middle half▼ 63.4%€90,293above the sector's middle half▲ 895%€90,402above the sector's middle half▲ 0.1%
Solvency59.6%-63.4%▲ 3.8pp59.5%above the sector's middle half▼ 3.9pp60.7%above the sector's middle half▲ 1.2pp55.2%within the sector's middle half▼ 5.4pp75.4%above the sector's middle half▲ 20.1pp70.5%above the sector's middle half▼ 4.9pp100.0%above the sector's middle half▲ 29.5pp
Current ratio5.59-3.72▼ 1.871.64within the sector's middle half▼ 2.081.74within the sector's middle half▲ 0.101.18within the sector's middle half▼ 0.564.44above the sector's middle half▲ 3.262.68above the sector's middle half▼ 1.75
Return on assets (ROA)0.0%-0.1%=-7.1%within the sector's middle half▼ 7.2pp-2.1%within the sector's middle half▲ 5.0pp-8.2%within the sector's middle half▼ 6.1pp29.9%above the sector's middle half▲ 38.1pp1.7%within the sector's middle half▼ 28.2pp-2.2%within the sector's middle half▼ 3.8pp
above
within
below
The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2025 is 19% higher than in 2024. It is a recovery after the fall in 2024.
Turnover and EBIT margin are not published. The abbreviated or micro format does not require them. The turnover shown is an estimate from the gross margin.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €153,785
Fixed assets
€74,564 ▼ 5.5%
Current assets
€79,221 ▼ 45.0%
Key figures and ratios
EBITDA
€13,591▲
2024 · €12,114
Cash flow
€1,051▼
2024 · €8,107
ROE
-2.2%▼
2024 · 2.4%
Interest coverage
1.08▼
2024 · 3.02
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Tangible fixed assets | - | €1,730 | - | - | - |
| Depreciation and write-downs of the year | €8,376 | €10,781 | €7,857 | €4,376 | €4,376 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €10,620 | €9,082 | €9,393 | €8,376 | €10,781 | €7,857 | €4,376 | €4,376 | = |
| Other operating charges640/8 | - | - | - | €4,173 | €1,307 | €1,394 | €2,825 | €2,703 | ▼ 4.3% |
| Non-recurring operating charges66A | - | - | - | - | - | €3,414 | €2,321 | - | - |
| Gross operating margin9900 | €24,518 | €20,443 | -€4,398 | €9,473 | €5,799 | €73,830 | €17,259 | €16,294 | ▼ 5.6% |
| Operating profit (loss)9901 | €7,435 | €9,563 | -€16,704 | -€3,076 | -€6,288 | €61,166 | €7,738 | €9,215 | ▲ 19.1% |
| Financial income75/76B | - | - | - | €7 | €4 | €2 | - | - | - |
| Recurring financial income75 | €1 | €10 | €4,454 | €7 | €4 | €2 | - | - | - |
| Financial charges65/66B | - | - | - | €5,414 | €7,222 | €1,402 | €4,007 | €12,540 | ▲ 213% |
| Recurring financial charges65 | €6,720 | €3,693 | €4,787 | €5,414 | €7,222 | €1,402 | €4,007 | €12,540 | ▲ 213% |
| Profit (loss) for the period before taxes9903 | €716 | €5,880 | -€17,037 | -€8,482 | -€13,507 | €59,766 | €3,731 | -€3,326 | - |
| Income taxes67/77 | €705 | €5,777 | -€4,125 | -€4,911 | - | €9 | - | - | - |
| Profit (loss) for the period9904 | €12 | €103 | -€12,912 | -€3,571 | -€13,507 | €59,757 | €3,731 | -€3,326 | - |
| Profit (loss) for the period to be appropriated9905 | €12 | €103 | -€12,912 | -€3,571 | -€13,507 | €59,757 | €3,731 | -€3,326 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €202,756 | €190,686 | €181,603 | €172,084 | €164,589 | €199,891 | €222,997 | €153,785 | ▼ 31.0% |
| Fixed assets21/28 | €132,383 | €130,049 | €122,209 | €113,833 | €104,782 | €83,317 | €78,941 | €74,564 | ▼ 5.5% |
| Tangible fixed assets22/27 | €122,189 | €119,855 | €112,014 | €103,638 | €94,587 | €83,317 | €78,941 | €74,564 | ▼ 5.5% |
| Land and buildings22 | - | - | - | €92,070 | €87,694 | €83,317 | €78,941 | €74,564 | ▼ 5.5% |
| Plant, machinery and equipment23 | - | - | - | €4,004 | €4,617 | - | - | - | - |
| Other tangible fixed assets26 | - | - | - | €7,564 | €2,277 | - | - | - | - |
| Financial fixed assets28 | €10,195 | €10,195 | €10,195 | €10,195 | €10,195 | - | - | - | - |
| Current assets29/58 | €70,373 | €60,637 | €59,395 | €58,251 | €59,807 | €116,574 | €144,057 | €79,221 | ▼ 45.0% |
| Amounts receivable after more than one year29 | - | - | - | €46,689 | €46,076 | €79,423 | €129,966 | €66,987 | ▼ 48.5% |
| Other amounts receivable291 | - | - | - | €46,689 | €46,076 | €79,423 | €129,966 | €66,987 | ▼ 48.5% |
| Stocks and contracts in progress3 | €1,433 | €1,544 | €1,685 | €1,146 | €772 | - | - | - | - |
| Stocks30/36 | - | - | - | €1,146 | €772 | - | - | - | - |
| Amounts receivable within one year40/41 | €17,867 | €11,688 | €5,456 | €5,456 | €6,228 | €4,992 | €14,090 | €12,054 | ▼ 14.5% |
| Other amounts receivable41 | - | - | - | €5,456 | €6,228 | €4,992 | €14,090 | €12,054 | ▼ 14.5% |
| Cash at bank and in hand54/58 | €11,552 | €462 | €861 | €1,646 | €3,761 | €32,159 | - | €179 | - |
| Deferred charges and accrued income490/1 | - | - | - | €3,314 | €2,970 | - | - | - | - |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €202,756 | €190,686 | €181,603 | €172,084 | €164,589 | €199,891 | €222,997 | €153,785 | ▼ 31.0% |
| Equity10/15 | €120,818 | €120,921 | €108,009 | €104,438 | €90,931 | €150,688 | €157,111 | €153,785 | ▼ 2.1% |
| Contributions10/11 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | €18,592 | = |
| Capital10 | - | - | - | €18,592 | €18,592 | €18,592 | €18,592 | - | - |
| Issued capital100 | - | - | - | €18,592 | €18,592 | €18,592 | €18,592 | - | - |
| Contributions outside capital11 | - | - | - | - | - | - | - | €18,592 | - |
| Share premium1100/10 | - | - | - | - | - | - | - | €18,592 | - |
| Reserves13 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Non-distributable reserves130/1 | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | €1,859 | = |
| Legal reserve130 | - | - | - | €1,859 | €1,859 | €1,859 | €1,859 | - | - |
| Reserves not available under the articles1311 | - | - | - | - | - | - | - | €1,859 | - |
| Profit (loss) carried forward14 | €100,367 | €100,470 | €87,558 | €83,987 | €70,480 | €130,237 | €136,659 | €133,334 | ▼ 2.4% |
| Amounts payable17/49 | €81,939 | €69,765 | €73,594 | €67,647 | €73,658 | €49,202 | €65,887 | - | - |
| Amounts payable after more than one year17 | €69,357 | €53,480 | €37,431 | €34,192 | €22,922 | €22,922 | €12,232 | - | - |
| Financial debts170/4 | - | - | - | €34,192 | €22,922 | €22,922 | €12,232 | - | - |
| Amounts payable within one year42/48 | €12,582 | €16,285 | €36,163 | €33,454 | €50,736 | €26,281 | €53,655 | - | - |
| Current portion of amounts payable after more than one year42 | - | - | - | €9,604 | €14,174 | €10,195 | €10,690 | - | - |
| Financial debts43 | - | - | - | €13,350 | €12,900 | €10,000 | €13,449 | - | - |
| Credit institutions430/8 | - | - | - | €13,350 | €12,900 | €10,000 | €13,449 | - | - |
| Trade debts44 | €4,711 | €2,451 | €4,537 | €9,979 | €12,776 | €6,086 | €29,517 | - | - |
| Suppliers440/4 | - | - | - | €9,979 | €12,776 | €6,086 | €29,517 | - | - |
| Advances received on contracts in progress46 | - | - | - | - | €10,000 | - | - | - | - |
| Taxes, remuneration and social security45 | - | - | - | €522 | €886 | - | - | - | - |
| Taxes450/3 | - | - | - | €522 | €886 | - | - | - | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €12 | €103 | -€12,912 | -€3,571 | -€13,507 | €59,757 | €3,731 | -€3,326 | - |
| + Depreciation and write-downs630 | €10,620 | €9,082 | €9,393 | €8,376 | €10,781 | €7,857 | €4,376 | €4,376 | = |
| Operating cash flow (approximation) | €10,631 | €9,185 | -€3,519 | €4,804 | -€2,726 | €67,614 | €8,107 | €1,051 | ▼ 87.0% |
| Investment in fixed assets (approximation) | - | -€6,748 | -€1,552 | €0 | -€1,730 | €13,608 | €0 | €0 | - |
| Change in cash | - | -€11,091 | €399 | €786 | €2,115 | €28,397 | - | - | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 12,322 companies had the same profile as JUMO has now. Two years later, 90.3% were still going and 0.7% had gone bankrupt.
- Micro
- 20 years or older
- solvency 30% or more
- a small loss
90.3%
was still going
8.6%
stopped otherwise
0.7%
went bankrupt
Another 0.5% stopped without a precise date, possibly only after those two years.
The bankruptcy probability of JUMO itself is higher: 1.2% within 12 months. It rests on far more data about JUMO than the profile alone.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 12,322 companies, not a prediction for JUMO. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.
Latest 10 of 29 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | abbreviated format | 23-07-2026 | 2026-00321511 | |
| 31-12-2024 | micro format | 10-11-2025 | 2025-00568254 | |
| 31-12-2023 | micro format | 05-08-2024 | 2024-00330999 | |
| 31-12-2022 | micro format | 18-08-2023 | 2023-00339560 | |
| 31-12-2021 | micro format | 19-07-2022 | 2022-20197956 | |
| 31-12-2020 | micro format | 13-08-2021 | 2021-48400177 | |
| 31-12-2019 | micro format | 22-07-2020 | 2020-32800323 | |
| 31-12-2018 | micro format | 15-07-2019 | 2019-33100169 | |
| 31-12-2017 | micro format | 03-07-2018 | 2018-27400323 | |
| 31-12-2016 | full format | 01-09-2017 | 2017-60100584 |