H. JUMEAU: what changed
H. JUMEAU
Largest movements
- Cash -€36,303
down €36,303 (-55.9%), from €64,885 to €28,582
mainly Receivables within one year (-€24,848) and Other debts (-€23,529)
- Receivables within one year +€24,848
up €24,848 (+502%), from €4,954 to €29,801
- Receivables after one year -€3,638
down €3,638 (-12.0%), from €30,254 to €26,615
- Deferred charges and accrued income -€3,320
down €3,320 (-84.3%), from €3,937 to €617
- Other debts -€23,529
no longer reported in 2025 (was €23,529)
- Reserves +€4,000
up €4,000 (+216%), from €1,855 to €5,855
of which Distributable reserves: +€4,000
- Gross operating margin -€23,513
down €23,513 (-74.0%), from €31,778 to €8,265
- Taxes -€4,330
down €4,330 (-62.3%), from €6,946 to €2,617
- Other operating charges +€811
new in 2025: €811
- Financial income +€408
up €408 (+205%), from €199 to €608
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,030 | €85,615 | -€18,414 | -17.7% |
| Current assets | 29/58 | €104,030 | €85,615 | -€18,414 | -17.7% |
| Amounts receivable after more than one year | 29 | €30,254 | €26,615 | -€3,638 | -12.0% |
| Other amounts receivable | 291 | €30,254 | €26,615 | -€3,638 | -12.0% |
| Amounts receivable within one year | 40/41 | €4,954 | €29,801 | +€24,848 | +502% |
| Other amounts receivable | 41 | €4,954 | €29,801 | +€24,848 | +502% |
| Cash at bank and in hand | 54/58 | €64,885 | €28,582 | -€36,303 | -55.9% |
| Deferred charges and accrued income | 490/1 | €3,937 | €617 | -€3,320 | -84.3% |
| Total equity and liabilities | 10/49 | €104,030 | €85,615 | -€18,414 | -17.7% |
| Equity | 10/15 | €76,285 | €80,906 | +€4,620 | +6.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €5,855 | +€4,000 | +216% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €55,880 | €56,501 | +€620 | +1.1% |
| Amounts payable | 17/49 | €27,744 | €4,710 | -€23,034 | -83.0% |
| Amounts payable within one year | 42/48 | €27,744 | €4,710 | -€23,034 | -83.0% |
| Trade debts | 44 | €560 | €1,055 | +€495 | +88.4% |
| Suppliers | 440/4 | €560 | €1,055 | +€495 | +88.4% |
| Taxes, remuneration and social security | 45 | €3,655 | €3,655 | = | 0.0% |
| Taxes | 450/3 | €3,655 | €3,655 | = | 0.0% |
| Other amounts payable | 47/48 | €23,529 | - | -€23,529 | |
| Other operating charges | 640/8 | - | €811 | +€811 | |
| Gross operating margin | 9900 | €31,778 | €8,265 | -€23,513 | -74.0% |
| Operating profit (loss) | 9901 | €31,778 | €7,454 | -€24,324 | -76.5% |
| Financial income | 75/76B | €199 | €608 | +€408 | +205% |
| Recurring financial income | 75 | €199 | €608 | +€408 | +205% |
| Financial charges | 65/66B | €999 | €824 | -€174 | -17.4% |
| Recurring financial charges | 65 | €999 | €824 | -€174 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €30,978 | €7,237 | -€23,741 | -76.6% |
| Income taxes | 67/77 | €6,946 | €2,617 | -€4,330 | -62.3% |
| Profit (loss) for the period | 9904 | €24,032 | €4,620 | -€19,412 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,032 | €4,620 | -€19,412 | -80.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.