JUMA consulting: 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 consulting
Largest movements
- Cash -€257,942
down €257,942 (-93.8%), from €275,005 to €17,064
mainly Other debts (-€183,896) and Contributions, distributions and other (-€125,000)
- Current investments +€80,000
new in 2025: €80,000
- Other debts -€183,896
down €183,896 (-63.4%), from €290,000 to €106,104
- Tax, wage and social debts +€4,002
new in 2025: €4,002
- Gross operating margin -€27,023
down €27,023 (-13.5%), from €199,938 to €172,916
- Financial income -€13,566
down €13,566 (-100.0%), from €13,566 to €0
- Taxes -€5,744
down €5,744 (-12.7%), from €45,154 to €39,410
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 | €295,450 | €119,397 | -€176,053 | -59.6% |
| Fixed assets | 21/28 | €1,757 | €3,634 | +€1,877 | +107% |
| Tangible fixed assets | 22/27 | €1,757 | €3,634 | +€1,877 | +107% |
| Plant, machinery and equipment | 23 | €242 | €36 | -€207 | -85.3% |
| Furniture and vehicles | 24 | €1,515 | €3,599 | +€2,084 | +138% |
| Current assets | 29/58 | €293,693 | €115,763 | -€177,930 | -60.6% |
| Amounts receivable within one year | 40/41 | €18,688 | €18,699 | +€11 | +0.1% |
| Trade receivables | 40 | €16,416 | €17,429 | +€1,013 | +6.2% |
| Other amounts receivable | 41 | €2,272 | €1,270 | -€1,002 | -44.1% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €275,005 | €17,064 | -€257,942 | -93.8% |
| Total equity and liabilities | 10/49 | €295,450 | €119,397 | -€176,053 | -59.6% |
| Equity | 10/15 | €3,982 | €9,241 | +€5,259 | +132% |
| Contributions | 10/11 | €1,510 | €1,510 | = | 0.0% |
| Reserves | 13 | €0 | €2,472 | +€2,472 | |
| Distributable reserves | 133 | €0 | €2,472 | +€2,472 | |
| Profit (loss) carried forward | 14 | €2,472 | €5,259 | +€2,787 | +113% |
| Amounts payable | 17/49 | €291,468 | €110,155 | -€181,312 | -62.2% |
| Amounts payable within one year | 42/48 | €291,468 | €110,155 | -€181,312 | -62.2% |
| Trade debts | 44 | €1,468 | €49 | -€1,419 | -96.7% |
| Suppliers | 440/4 | €1,468 | €49 | -€1,419 | -96.7% |
| Taxes, remuneration and social security | 45 | - | €4,002 | +€4,002 | |
| Taxes | 450/3 | - | €4,002 | +€4,002 | |
| Other amounts payable | 47/48 | €290,000 | €106,104 | -€183,896 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,677 | €1,098 | -€1,579 | -59.0% |
| Other operating charges | 640/8 | €1,240 | €2,041 | +€800 | +64.5% |
| Gross operating margin | 9900 | €199,938 | €172,916 | -€27,023 | -13.5% |
| Operating profit (loss) | 9901 | €196,022 | €169,777 | -€26,244 | -13.4% |
| Financial income | 75/76B | €13,566 | €0 | -€13,566 | -100.0% |
| Recurring financial income | 75 | €13,566 | €0 | -€13,566 | -100.0% |
| Financial charges | 65/66B | €797 | €108 | -€689 | -86.5% |
| Recurring financial charges | 65 | €797 | €108 | -€689 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | €208,791 | €169,669 | -€39,121 | -18.7% |
| Income taxes | 67/77 | €45,154 | €39,410 | -€5,744 | -12.7% |
| Profit (loss) for the period | 9904 | €163,637 | €130,259 | -€33,378 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €163,637 | €130,259 | -€33,378 | -20.4% |
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 13 October 2026 via checked.be.