JUMA Architects: 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 Architects
Largest movements
- Receivables within one year +€85,044
up €85,044 (+421%), from €20,185 to €105,229
of which Other amounts receivable: +€55,508
- Cash +€71,148
up €71,148 (+87.6%), from €81,229 to €152,377
mainly Net result for the year (+€96,034) and Depreciation (+€54,393)
- Tangible fixed assets -€40,314
down €40,314 (-26.3%), from €153,198 to €112,884
of which Furniture and vehicles: -€31,800
- Reserves +€96,034
up €96,034 (+71.4%), from €134,545 to €230,579
- Tax, wage and social debts +€15,315
up €15,315 (+635%), from €2,410 to €17,725
- Accrued charges and deferred income +€5,669
up €5,669 (+46.4%), from €12,215 to €17,884
- Other debts +€3,905
up €3,905 (+16.2%), from €24,061 to €27,966
- Gross operating margin +€131,995
up €131,995 (+160%), from €82,704 to €214,699
- Taxes +€36,559
up €36,559 (+461%), from €7,932 to €44,491
- Other operating charges +€5,304
up €5,304 (+37.3%), from €14,236 to €19,540
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.
Derived cash bridge
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 | €259,561 | €375,821 | +€116,260 | +44.8% |
| Fixed assets | 21/28 | €153,198 | €112,884 | -€40,314 | -26.3% |
| Tangible fixed assets | 22/27 | €153,198 | €112,884 | -€40,314 | -26.3% |
| Furniture and vehicles | 24 | €105,406 | €73,606 | -€31,800 | -30.2% |
| Other tangible fixed assets | 26 | €47,792 | €39,278 | -€8,514 | -17.8% |
| Current assets | 29/58 | €106,363 | €262,937 | +€156,574 | +147% |
| Amounts receivable within one year | 40/41 | €20,185 | €105,229 | +€85,044 | +421% |
| Trade receivables | 40 | €20,185 | €49,721 | +€29,536 | +146% |
| Other amounts receivable | 41 | - | €55,508 | +€55,508 | |
| Cash at bank and in hand | 54/58 | €81,229 | €152,377 | +€71,148 | +87.6% |
| Deferred charges and accrued income | 490/1 | €4,949 | €5,331 | +€382 | +7.7% |
| Total equity and liabilities | 10/49 | €259,561 | €375,821 | +€116,260 | +44.8% |
| Equity | 10/15 | €206,470 | €302,504 | +€96,034 | +46.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €134,545 | €230,579 | +€96,034 | +71.4% |
| Distributable reserves | 133 | €134,545 | €230,579 | +€96,034 | +71.4% |
| Profit (loss) carried forward | 14 | €65,725 | €65,725 | = | 0.0% |
| Amounts payable | 17/49 | €53,091 | €73,317 | +€20,226 | +38.1% |
| Amounts payable within one year | 42/48 | €40,876 | €55,433 | +€14,557 | +35.6% |
| Current portion of amounts payable after more than one year | 42 | €3,148 | - | -€3,148 | |
| Trade debts | 44 | €11,257 | €9,742 | -€1,515 | -13.5% |
| Suppliers | 440/4 | €11,257 | €9,742 | -€1,515 | -13.5% |
| Taxes, remuneration and social security | 45 | €2,410 | €17,725 | +€15,315 | +635% |
| Taxes | 450/3 | €2,410 | €17,725 | +€15,315 | +635% |
| Other amounts payable | 47/48 | €24,061 | €27,966 | +€3,905 | +16.2% |
| Accrued charges and deferred income | 492/3 | €12,215 | €17,884 | +€5,669 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,448 | €54,393 | +€945 | +1.8% |
| Other operating charges | 640/8 | €14,236 | €19,540 | +€5,304 | +37.3% |
| Gross operating margin | 9900 | €82,704 | €214,699 | +€131,995 | +160% |
| Operating profit (loss) | 9901 | €15,020 | €140,766 | +€125,746 | +837% |
| Financial charges | 65/66B | €338 | €241 | -€97 | -28.7% |
| Recurring financial charges | 65 | €338 | €241 | -€97 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €14,682 | €140,525 | +€125,843 | +857% |
| Income taxes | 67/77 | €7,932 | €44,491 | +€36,559 | +461% |
| Profit (loss) for the period | 9904 | €6,750 | €96,034 | +€89,284 | +1,323% |
| Profit (loss) for the period to be appropriated | 9905 | €6,750 | €96,034 | +€89,284 | +1,323% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.