Big Jump Management: 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.
Big Jump Management
Largest movements
- Tangible fixed assets -€581,393
down €581,393 (-60.1%), from €967,322 to €385,929
of which Land and buildings: -€577,242
- Cash +€16,676
new in 2025: €16,676
mainly Investment in fixed assets (net) (+€550,143) and Net result for the year (+€74,789)
- Debts after one year -€448,348
down €448,348 (-75.9%), from €590,397 to €142,049
- Other debts -€101,784
down €101,784 (-72.9%), from €139,550 to €37,766
- Current portion of long-term debt -€33,346
down €33,346 (-53.0%), from €62,963 to €29,617
- Reserves +€28,910
up €28,910 (+20.4%), from €141,569 to €170,479
- Gross operating margin +€40,259
up €40,259 (+35.5%), from €113,564 to €153,823
- Taxes +€20,320
up €20,320 (+186%), from €10,935 to €31,256
- Depreciation -€19,185
down €19,185 (-38.0%), from €50,435 to €31,250
- Financial charges -€9,363
down €9,363 (-37.6%), from €24,873 to €15,510
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 | €996,405 | €439,044 | -€557,361 | -55.9% |
| Fixed assets | 21/28 | €967,322 | €385,929 | -€581,393 | -60.1% |
| Tangible fixed assets | 22/27 | €967,322 | €385,929 | -€581,393 | -60.1% |
| Land and buildings | 22 | €945,464 | €368,222 | -€577,242 | -61.1% |
| Plant, machinery and equipment | 23 | €325 | €4,623 | +€4,298 | +1,320% |
| Furniture and vehicles | 24 | €21,532 | €13,085 | -€8,448 | -39.2% |
| Current assets | 29/58 | €29,083 | €53,115 | +€24,032 | +82.6% |
| Amounts receivable within one year | 40/41 | €25,555 | €34,196 | +€8,641 | +33.8% |
| Trade receivables | 40 | €16,335 | €33,373 | +€17,038 | +104% |
| Other amounts receivable | 41 | €9,220 | €823 | -€8,397 | -91.1% |
| Cash at bank and in hand | 54/58 | - | €16,676 | +€16,676 | |
| Deferred charges and accrued income | 490/1 | €3,528 | €2,243 | -€1,285 | -36.4% |
| Total equity and liabilities | 10/49 | €996,405 | €439,044 | -€557,361 | -55.9% |
| Equity | 10/15 | €172,569 | €201,479 | +€28,910 | +16.8% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €141,569 | €170,479 | +€28,910 | +20.4% |
| Distributable reserves | 133 | €141,569 | €170,479 | +€28,910 | +20.4% |
| Amounts payable | 17/49 | €823,836 | €237,566 | -€586,271 | -71.2% |
| Amounts payable after more than one year | 17 | €590,397 | €142,049 | -€448,348 | -75.9% |
| Financial debts | 170/4 | €590,397 | €142,049 | -€448,348 | -75.9% |
| Amounts payable within one year | 42/48 | €222,909 | €89,921 | -€132,988 | -59.7% |
| Current portion of amounts payable after more than one year | 42 | €62,963 | €29,617 | -€33,346 | -53.0% |
| Financial debts | 43 | €4,274 | - | -€4,274 | |
| Credit institutions | 430/8 | €4,274 | - | -€4,274 | |
| Trade debts | 44 | €3,701 | €3,343 | -€358 | -9.7% |
| Suppliers | 440/4 | €3,701 | €3,343 | -€358 | -9.7% |
| Taxes, remuneration and social security | 45 | €12,422 | €19,196 | +€6,774 | +54.5% |
| Taxes | 450/3 | €12,422 | €19,196 | +€6,774 | +54.5% |
| Other amounts payable | 47/48 | €139,550 | €37,766 | -€101,784 | -72.9% |
| Accrued charges and deferred income | 492/3 | €10,530 | €5,595 | -€4,935 | -46.9% |
| Non-recurring operating income | 76A | - | €61,092 | +€61,092 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,435 | €31,250 | -€19,185 | -38.0% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €113,564 | €153,823 | +€40,259 | +35.5% |
| Operating profit (loss) | 9901 | €62,021 | €121,430 | +€59,409 | +95.8% |
| Financial income | 75/76B | €8 | €124 | +€116 | +1,455% |
| Recurring financial income | 75 | €8 | €124 | +€116 | +1,455% |
| Financial charges | 65/66B | €24,873 | €15,510 | -€9,363 | -37.6% |
| Recurring financial charges | 65 | €24,873 | €15,510 | -€9,363 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €37,156 | €106,044 | +€68,888 | +185% |
| Income taxes | 67/77 | €10,935 | €31,256 | +€20,320 | +186% |
| Profit (loss) for the period | 9904 | €26,221 | €74,789 | +€48,568 | +185% |
| Profit (loss) for the period to be appropriated | 9905 | €26,221 | €74,789 | +€48,568 | +185% |
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 21 October 2026 via checked.be.