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.
JUMA
Largest movements
- Cash +€50,632
up €50,632 (+139.6%), from €36,266 to €86,898
mainly Depreciation (+€81,633) and Net result for the year (+€62,116)
- Tangible fixed assets +€45,485
up €45,485 (+4.4%), from €1.0m to €1.1m
of which Furniture and vehicles: +€89,207
- Reserves +€62,116
up €62,116 (+11.5%), from €541,318 to €603,434
- Other debts +€42,006
up €42,006 (+22.3%), from €188,111 to €230,117
- Debts after one year -€20,327
down €20,327 (-6.3%), from €322,029 to €301,702
- Gross operating margin +€78,484
up €78,484 (+95.3%), from €82,329 to €160,814
- Depreciation -€49,437
down €49,437 (-37.7%), from €131,070 to €81,633
- Financial charges +€9,593
up €9,593 (+235.4%), from €4,075 to €13,668
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,103,746 | €1,186,212 | +€82,466 | +7.5% |
| Fixed assets | 21/28 | €1,035,480 | €1,080,965 | +€45,485 | +4.4% |
| Tangible fixed assets | 22/27 | €1,035,480 | €1,080,965 | +€45,485 | +4.4% |
| Land and buildings | 22 | €1,005,568 | €952,696 | -€52,872 | -5.3% |
| Plant, machinery and equipment | 23 | - | €9,150 | +€9,150 | |
| Furniture and vehicles | 24 | €29,912 | €119,118 | +€89,207 | +298.2% |
| Current assets | 29/58 | €68,266 | €105,247 | +€36,981 | +54.2% |
| Stocks and contracts in progress | 3 | €1,250 | €1,250 | = | 0.0% |
| Stocks | 30/36 | €1,250 | €1,250 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €24,321 | €15,048 | -€9,273 | -38.1% |
| Other amounts receivable | 41 | €24,321 | €15,048 | -€9,273 | -38.1% |
| Cash at bank and in hand | 54/58 | €36,266 | €86,898 | +€50,632 | +139.6% |
| Deferred charges and accrued income | 490/1 | €6,429 | €2,051 | -€4,378 | -68.1% |
| Total equity and liabilities | 10/49 | €1,103,746 | €1,186,212 | +€82,466 | +7.5% |
| Equity | 10/15 | €559,918 | €622,034 | +€62,116 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €541,318 | €603,434 | +€62,116 | +11.5% |
| Distributable reserves | 133 | €541,318 | €603,434 | +€62,116 | +11.5% |
| Amounts payable | 17/49 | €543,828 | €564,177 | +€20,349 | +3.7% |
| Amounts payable after more than one year | 17 | €322,029 | €301,702 | -€20,327 | -6.3% |
| Financial debts | 170/4 | €322,029 | €301,702 | -€20,327 | -6.3% |
| Amounts payable within one year | 42/48 | €221,417 | €262,475 | +€41,058 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €20,155 | €20,327 | +€172 | +0.9% |
| Trade debts | 44 | €3,699 | €2,490 | -€1,209 | -32.7% |
| Suppliers | 440/4 | €3,699 | €2,490 | -€1,209 | -32.7% |
| Taxes, remuneration and social security | 45 | €9,452 | €9,541 | +€89 | +0.9% |
| Taxes | 450/3 | €9,452 | €9,541 | +€89 | +0.9% |
| Other amounts payable | 47/48 | €188,111 | €230,117 | +€42,006 | +22.3% |
| Accrued charges and deferred income | 492/3 | €382 | €0 | -€382 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,070 | €81,633 | -€49,437 | -37.7% |
| Other operating charges | 640/8 | €4,631 | €3,402 | -€1,230 | -26.6% |
| Gross operating margin | 9900 | €82,329 | €160,814 | +€78,484 | +95.3% |
| Operating profit (loss) | 9901 | -€53,372 | €75,779 | +€129,151 | |
| Financial income | 75/76B | €621 | €8 | -€613 | -98.8% |
| Recurring financial income | 75 | €621 | €8 | -€613 | -98.8% |
| Financial charges | 65/66B | €4,075 | €13,668 | +€9,593 | +235.4% |
| Recurring financial charges | 65 | €4,075 | €13,668 | +€9,593 | +235.4% |
| Profit (loss) for the period before taxes | 9903 | -€56,826 | €62,118 | +€118,945 | |
| Income taxes | 67/77 | €2 | €2 | +€0 | +9.6% |
| Profit (loss) for the period | 9904 | -€56,828 | €62,116 | +€118,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,828 | €62,116 | +€118,945 |
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 30 September 2026 via checked.be.