JUMA: 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.
JUMA
Largest movements
- Cash -€16,088
down €16,088 (-31.7%), from €50,713 to €34,625
mainly Contributions, distributions and other (-€83,000) and Receivables within one year (-€227)
- Tangible fixed assets -€3,612
down €3,612 (-23.9%), from €15,136 to €11,524
of which Other tangible fixed assets: -€2,317
- Deferred charges and accrued income -€1,852
down €1,852 (-22.6%), from €8,207 to €6,355
- Reserves -€33,000
down €33,000 (-99.4%), from €33,184 to €184
- Other debts +€14,491
up €14,491 (+72.6%), from €19,963 to €34,454
- Profit (loss) carried forward -€6,994
new in 2026: -€6,994
- Tax, wage and social debts +€3,724
up €3,724 (+41.8%), from €8,906 to €12,630
- Gross operating margin +€21,578
up €21,578 (+52.7%), from €40,913 to €62,491
- Taxes +€4,318
up €4,318 (+48.5%), from €8,906 to €13,223
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,543 | €62,219 | -€21,324 | -25.5% |
| Fixed assets | 21/28 | €15,736 | €12,124 | -€3,612 | -23.0% |
| Tangible fixed assets | 22/27 | €15,136 | €11,524 | -€3,612 | -23.9% |
| Furniture and vehicles | 24 | €4,460 | €3,165 | -€1,294 | -29.0% |
| Other tangible fixed assets | 26 | €10,676 | €8,359 | -€2,317 | -21.7% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €67,808 | €50,095 | -€17,712 | -26.1% |
| Amounts receivable within one year | 40/41 | €8,887 | €9,115 | +€227 | +2.6% |
| Trade receivables | 40 | - | €1,115 | +€1,115 | |
| Other amounts receivable | 41 | €8,887 | €8,000 | -€887 | -10.0% |
| Cash at bank and in hand | 54/58 | €50,713 | €34,625 | -€16,088 | -31.7% |
| Deferred charges and accrued income | 490/1 | €8,207 | €6,355 | -€1,852 | -22.6% |
| Total equity and liabilities | 10/49 | €83,543 | €62,219 | -€21,324 | -25.5% |
| Equity | 10/15 | €51,784 | €11,790 | -€39,994 | -77.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,184 | €184 | -€33,000 | -99.4% |
| Distributable reserves | 133 | €33,184 | €184 | -€33,000 | -99.4% |
| Profit (loss) carried forward | 14 | - | -€6,994 | -€6,994 | |
| Amounts payable | 17/49 | €31,760 | €50,429 | +€18,670 | +58.8% |
| Amounts payable within one year | 42/48 | €31,760 | €50,429 | +€18,670 | +58.8% |
| Trade debts | 44 | €2,891 | €3,345 | +€454 | +15.7% |
| Suppliers | 440/4 | €2,891 | €3,345 | +€454 | +15.7% |
| Taxes, remuneration and social security | 45 | €8,906 | €12,630 | +€3,724 | +41.8% |
| Taxes | 450/3 | €8,906 | €12,630 | +€3,724 | +41.8% |
| Other amounts payable | 47/48 | €19,963 | €34,454 | +€14,491 | +72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,627 | €3,612 | -€15 | -0.4% |
| Other operating charges | 640/8 | €1,376 | €1,558 | +€183 | +13.3% |
| Gross operating margin | 9900 | €40,913 | €62,491 | +€21,578 | +52.7% |
| Operating profit (loss) | 9901 | €35,910 | €57,321 | +€21,411 | +59.6% |
| Financial income | 75/76B | €0 | €82 | +€82 | +409,550% |
| Recurring financial income | 75 | €0 | €82 | +€82 | +409,550% |
| Financial charges | 65/66B | €1,512 | €1,174 | -€338 | -22.3% |
| Recurring financial charges | 65 | €1,512 | €1,174 | -€338 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €34,399 | €56,230 | +€21,831 | +63.5% |
| Income taxes | 67/77 | €8,906 | €13,223 | +€4,318 | +48.5% |
| Profit (loss) for the period | 9904 | €25,493 | €43,006 | +€17,513 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,493 | €43,006 | +€17,513 | +68.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.