JUMA: 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.
What changed
JUMA
NACE 55.203, Holiday cottages, homes and apartments
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2,172
2024 · -€167,062+€169,234
Equity
€380,368
2024 · €378,196+€2,172
Cash
€136,534
2024 · €64,455+€72,079
Balance sheet total
€7.8m
2024 · €8.4m-€583,601
Largest movements
Assets
- Receivables within one year -€544,247
down €544,247 (-40.7%), from €1.3m to €792,463
of which Other amounts receivable: -€536,539
- Tangible fixed assets -€251,061
down €251,061 (-4.5%), from €5.6m to €5.4m
of which Land and buildings: -€279,068
- Stocks and contracts +€133,965
up €133,965 (+55.3%), from €242,464 to €376,429
Equity and liabilities
- Debts after one year -€311,892
down €311,892 (-5.3%), from €5.9m to €5.6m
of which Financial debts: -€311,812
- Provisions -€189,539
down €189,539 (-13.7%), from €1.4m to €1.2m
of which Provisions for liabilities and charges: -€184,564
- Other debts -€100,000
down €100,000 (-50.0%), from €200,000 to €100,000
Income statement
- Financial charges -€88,776
down €88,776 (-36.2%), from €245,103 to €156,326
- Financial income +€68,782
up €68,782 (+1856.7%), from €3,704 to €72,486
- Gross operating margin +€54,824
up €54,824 (+13.5%), from €406,450 to €461,274
- Depreciation +€50,582
up €50,582 (+22.2%), from €227,845 to €278,427
- Other operating charges -€7,061
down €7,061 (-11.8%), from €59,737 to €52,676
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.
Result 2024
-€167,062
Gross operating margin
+€54,824
Depreciation
-€50,582
Other operating charges
+€7,061
Other operating items
+€27,295
Financial income
+€68,782
Financial charges
+€88,776
Taxes
+€138
Deferred taxes and other
-€27,060
Result 2025
€2,172
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.
From operations
+€410,652
Investment
-€27,366
Financing
-€311,206
Cash 2024
€64,455
From operations (derived)
+€410,652
Net result for the year
+€2,172
Depreciation
+€278,427
Stocks and contracts
-€133,965
Receivables within one year
+€544,247
Deferred charges and accrued income
-€5,662
Provisions
-€189,539
Trade debts
+€17,674
Tax, wage and social debts
+€403
Other debts
-€100,000
Accrued charges and deferred income
-€3,106
Investment (derived)
-€27,366
Investment in fixed assets (net)
-€27,366
Financing
-€311,206
Debts after one year
-€311,892
Current portion of long-term debt
+€686
Cash 2025
€136,534
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,393,871 | €7,810,269 | -€583,601 | -7.0% |
| Fixed assets | 21/28 | €6,750,242 | €6,499,182 | -€251,061 | -3.7% |
| Tangible fixed assets | 22/27 | €5,605,942 | €5,354,882 | -€251,061 | -4.5% |
| Land and buildings | 22 | €5,380,455 | €5,101,387 | -€279,068 | -5.2% |
| Plant, machinery and equipment | 23 | €189,904 | €250,579 | +€60,675 | +32.0% |
| Furniture and vehicles | 24 | €35,583 | €2,915 | -€32,668 | -91.8% |
| Financial fixed assets | 28 | €1,144,300 | €1,144,300 | = | 0.0% |
| Current assets | 29/58 | €1,643,628 | €1,311,088 | -€332,541 | -20.2% |
| Stocks and contracts in progress | 3 | €242,464 | €376,429 | +€133,965 | +55.3% |
| Stocks | 30/36 | €242,464 | €376,429 | +€133,965 | +55.3% |
| Amounts receivable within one year | 40/41 | €1,336,709 | €792,463 | -€544,247 | -40.7% |
| Trade receivables | 40 | €9,085 | €1,378 | -€7,707 | -84.8% |
| Other amounts receivable | 41 | €1,327,624 | €791,085 | -€536,539 | -40.4% |
| Cash at bank and in hand | 54/58 | €64,455 | €136,534 | +€72,079 | +111.8% |
| Deferred charges and accrued income | 490/1 | €0 | €5,662 | +€5,662 | |
| Total equity and liabilities | 10/49 | €8,393,871 | €7,810,269 | -€583,601 | -7.0% |
| Equity | 10/15 | €378,196 | €380,368 | +€2,172 | +0.6% |
| Contributions | 10/11 | €1,061,973 | €1,061,973 | = | 0.0% |
| Capital | 10 | €1,061,973 | €1,061,973 | = | 0.0% |
| Issued capital | 100 | €1,061,973 | €1,061,973 | = | 0.0% |
| Reserves | 13 | €166,162 | €154,218 | -€11,944 | -7.2% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €155,162 | €143,218 | -€11,944 | -7.7% |
| Profit (loss) carried forward | 14 | -€849,939 | -€835,823 | +€14,116 | +1.7% |
| Provisions and deferred taxes | 16 | €1,381,822 | €1,192,283 | -€189,539 | -13.7% |
| Provisions for liabilities and charges | 160/5 | €1,320,522 | €1,135,959 | -€184,564 | -14.0% |
| Other liabilities and charges | 164/5 | €1,320,522 | €1,135,959 | -€184,564 | -14.0% |
| Deferred taxes | 168 | €61,299 | €56,324 | -€4,975 | -8.1% |
| Amounts payable | 17/49 | €6,633,853 | €6,237,618 | -€396,235 | -6.0% |
| Amounts payable after more than one year | 17 | €5,891,417 | €5,579,525 | -€311,892 | -5.3% |
| Financial debts | 170/4 | €5,889,837 | €5,578,025 | -€311,812 | -5.3% |
| Other amounts payable | 178/9 | €1,580 | €1,500 | -€80 | -5.1% |
| Amounts payable within one year | 42/48 | €730,055 | €648,818 | -€81,237 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €20,014 | €20,701 | +€686 | +3.4% |
| Financial debts | 43 | €500,000 | €500,000 | = | 0.0% |
| Credit institutions | 430/8 | €500,000 | €500,000 | = | 0.0% |
| Trade debts | 44 | €9,496 | €27,170 | +€17,674 | +186.1% |
| Suppliers | 440/4 | €9,496 | €27,170 | +€17,674 | +186.1% |
| Taxes, remuneration and social security | 45 | €545 | €948 | +€403 | +73.8% |
| Taxes | 450/3 | €545 | €948 | +€403 | +73.8% |
| Other amounts payable | 47/48 | €200,000 | €100,000 | -€100,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | €12,381 | €9,275 | -€3,106 | -25.1% |
| Non-recurring operating income | 76A | €17,059 | €116,648 | +€99,589 | +583.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €227,845 | €278,427 | +€50,582 | +22.2% |
| Other operating charges | 640/8 | €59,737 | €52,676 | -€7,061 | -11.8% |
| Non-recurring operating charges | 66A | €76,296 | €49,001 | -€27,295 | -35.8% |
| Gross operating margin | 9900 | €406,450 | €461,274 | +€54,824 | +13.5% |
| Operating profit (loss) | 9901 | €42,572 | €81,170 | +€38,598 | +90.7% |
| Financial income | 75/76B | €3,704 | €72,486 | +€68,782 | +1856.7% |
| Recurring financial income | 75 | €3,704 | €72,486 | +€68,782 | +1856.7% |
| Financial charges | 65/66B | €245,103 | €156,326 | -€88,776 | -36.2% |
| Recurring financial charges | 65 | €245,103 | €156,326 | -€88,776 | -36.2% |
| Profit (loss) for the period before taxes | 9903 | -€198,826 | -€2,670 | +€196,156 | +98.7% |
| Transfer from deferred taxes | 780 | €32,035 | €4,975 | -€27,060 | -84.5% |
| Income taxes | 67/77 | €271 | €133 | -€138 | -50.9% |
| Profit (loss) for the period | 9904 | -€167,062 | €2,172 | +€169,234 | |
| Transfer from tax-exempt reserves | 789 | €64,495 | €11,944 | -€52,551 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€102,567 | €14,116 | +€116,683 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.