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
- Tangible fixed assets +€65,517
up €65,517 (+165%), from €39,642 to €105,159
- Receivables within one year -€11,466
down €11,466 (-60.1%), from €19,074 to €7,608
of which Trade receivables: -€13,728
- Cash +€3,792
up €3,792 (+8.2%), from €46,510 to €50,302
mainly Debts after one year (+€41,844) and Net result for the year (+€23,351)
- Deferred charges and accrued income +€1,739
up €1,739 (+1,994%), from €87 to €1,826
- Debts after one year +€41,844
up €41,844 (+254%), from €16,474 to €58,318
- Reserves +€23,351
up €23,351 (+40.5%), from €57,607 to €80,959
- Tax, wage and social debts -€5,410
no longer reported in 2025 (was €5,410)
- Gross operating margin +€22,630
up €22,630 (+60.6%), from €37,321 to €59,951
- Taxes +€13,741
up €13,741 (+208%), from €6,601 to €20,341
- Depreciation +€1,779
up €1,779 (+13.8%), from €12,915 to €14,693
- Financial charges +€1,401
up €1,401 (+1,739%), from €81 to €1,482
- Other operating charges -€635
down €635 (-87.2%), from €728 to €93
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 | €105,313 | €164,895 | +€59,581 | +56.6% |
| Fixed assets | 21/28 | €39,642 | €105,159 | +€65,517 | +165% |
| Tangible fixed assets | 22/27 | €39,642 | €105,159 | +€65,517 | +165% |
| Furniture and vehicles | 24 | €39,642 | €105,159 | +€65,517 | +165% |
| Current assets | 29/58 | €65,671 | €59,736 | -€5,935 | -9.0% |
| Amounts receivable within one year | 40/41 | €19,074 | €7,608 | -€11,466 | -60.1% |
| Trade receivables | 40 | €13,728 | - | -€13,728 | |
| Other amounts receivable | 41 | €5,346 | €7,608 | +€2,262 | +42.3% |
| Cash at bank and in hand | 54/58 | €46,510 | €50,302 | +€3,792 | +8.2% |
| Deferred charges and accrued income | 490/1 | €87 | €1,826 | +€1,739 | +1,994% |
| Total equity and liabilities | 10/49 | €105,313 | €164,895 | +€59,581 | +56.6% |
| Equity | 10/15 | €72,607 | €95,959 | +€23,351 | +32.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €57,607 | €80,959 | +€23,351 | +40.5% |
| Distributable reserves | 133 | €57,607 | €80,959 | +€23,351 | +40.5% |
| Amounts payable | 17/49 | €32,706 | €68,936 | +€36,230 | +111% |
| Amounts payable after more than one year | 17 | €16,474 | €58,318 | +€41,844 | +254% |
| Financial debts | 170/4 | €16,474 | €58,318 | +€41,844 | +254% |
| Amounts payable within one year | 42/48 | €16,232 | €10,618 | -€5,614 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €7,997 | €8,156 | +€159 | +2.0% |
| Trade debts | 44 | €1,871 | €2,044 | +€173 | +9.3% |
| Suppliers | 440/4 | €1,871 | €2,044 | +€173 | +9.3% |
| Taxes, remuneration and social security | 45 | €5,410 | - | -€5,410 | |
| Taxes | 450/3 | €5,410 | - | -€5,410 | |
| Other amounts payable | 47/48 | €955 | €418 | -€537 | -56.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,915 | €14,693 | +€1,779 | +13.8% |
| Other operating charges | 640/8 | €728 | €93 | -€635 | -87.2% |
| Gross operating margin | 9900 | €37,321 | €59,951 | +€22,630 | +60.6% |
| Operating profit (loss) | 9901 | €23,678 | €45,164 | +€21,486 | +90.7% |
| Financial income | 75/76B | €40 | €10 | -€30 | -75.1% |
| Recurring financial income | 75 | €40 | €10 | -€30 | -75.1% |
| Financial charges | 65/66B | €81 | €1,482 | +€1,401 | +1,739% |
| Recurring financial charges | 65 | €81 | €1,482 | +€1,401 | +1,739% |
| Profit (loss) for the period before taxes | 9903 | €23,637 | €43,692 | +€20,055 | +84.8% |
| Income taxes | 67/77 | €6,601 | €20,341 | +€13,741 | +208% |
| Profit (loss) for the period | 9904 | €17,037 | €23,351 | +€6,315 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,037 | €23,351 | +€6,315 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.