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 -€121,121
down €121,121 (-72.2%), from €167,763 to €46,642
mainly Contributions, distributions and other (-€197,240) and Other debts (-€66,961)
- Current investments -€35,451
down €35,451 (-100.0%), from €35,451 to €0
- Receivables within one year -€22,027
down €22,027 (-99.9%), from €22,042 to €15
of which Trade receivables: -€18,045
- Deferred charges and accrued income +€2,895
up €2,895 (+1704.0%), from €170 to €3,065
- Reserves -€74,401
down €74,401 (-100.0%), from €74,401 to €0
- Other debts -€66,961
down €66,961 (-68.7%), from €97,494 to €30,533
- Tax, wage and social debts -€36,382
down €36,382 (-73.4%), from €49,588 to €13,206
- Gross operating margin +€27,414
up €27,414 (+18.4%), from €148,683 to €176,097
- Taxes +€25,667
up €25,667 (+80.9%), from €31,736 to €57,403
- Other operating charges -€1,889
down €1,889 (-76.6%), from €2,466 to €577
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 | €227,057 | €51,164 | -€175,893 | -77.5% |
| Fixed assets | 21/28 | €1,631 | €1,443 | -€189 | -11.6% |
| Tangible fixed assets | 22/27 | €1,631 | €1,443 | -€189 | -11.6% |
| Plant, machinery and equipment | 23 | €1,631 | €1,443 | -€189 | -11.6% |
| Current assets | 29/58 | €225,426 | €49,721 | -€175,704 | -77.9% |
| Amounts receivable within one year | 40/41 | €22,042 | €15 | -€22,027 | -99.9% |
| Trade receivables | 40 | €18,045 | €0 | -€18,045 | -100.0% |
| Other amounts receivable | 41 | €3,996 | €15 | -€3,981 | -99.6% |
| Current investments | 50/53 | €35,451 | €0 | -€35,451 | -100.0% |
| Cash at bank and in hand | 54/58 | €167,763 | €46,642 | -€121,121 | -72.2% |
| Deferred charges and accrued income | 490/1 | €170 | €3,065 | +€2,895 | +1704.0% |
| Total equity and liabilities | 10/49 | €227,057 | €51,164 | -€175,893 | -77.5% |
| Equity | 10/15 | €75,401 | €1,000 | -€74,401 | -98.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €74,401 | €0 | -€74,401 | -100.0% |
| Distributable reserves | 133 | €74,401 | €0 | -€74,401 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €151,657 | €50,164 | -€101,492 | -66.9% |
| Amounts payable within one year | 42/48 | €151,657 | €50,164 | -€101,492 | -66.9% |
| Trade debts | 44 | €4,575 | €6,425 | +€1,850 | +40.4% |
| Suppliers | 440/4 | €4,575 | €6,425 | +€1,850 | +40.4% |
| Taxes, remuneration and social security | 45 | €49,588 | €13,206 | -€36,382 | -73.4% |
| Taxes | 450/3 | €49,588 | €13,206 | -€36,382 | -73.4% |
| Other amounts payable | 47/48 | €97,494 | €30,533 | -€66,961 | -68.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €189 | = | 0.0% |
| Other operating charges | 640/8 | €2,466 | €577 | -€1,889 | -76.6% |
| Gross operating margin | 9900 | €148,683 | €176,097 | +€27,414 | +18.4% |
| Operating profit (loss) | 9901 | €146,029 | €175,332 | +€29,303 | +20.1% |
| Financial income | 75/76B | €6,535 | €5,208 | -€1,327 | -20.3% |
| Recurring financial income | 75 | €6,535 | €5,208 | -€1,327 | -20.3% |
| Financial charges | 65/66B | €663 | €298 | -€365 | -55.1% |
| Recurring financial charges | 65 | €663 | €298 | -€365 | -55.1% |
| Profit (loss) for the period before taxes | 9903 | €151,901 | €180,243 | +€28,342 | +18.7% |
| Income taxes | 67/77 | €31,736 | €57,403 | +€25,667 | +80.9% |
| Profit (loss) for the period | 9904 | €120,165 | €122,840 | +€2,675 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €120,165 | €122,840 | +€2,675 | +2.2% |
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 29 September 2026 via checked.be.