JUMA-EMS: 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-EMS
Largest movements
- Receivables within one year +€38,249
up €38,249 (+136.4%), from €28,046 to €66,295
of which Trade receivables: +€47,083
- Receivables after one year +€18,500
new in 2025: €18,500
- Tangible fixed assets +€8,799
up €8,799 (+125.7%), from €6,998 to €15,796
- Cash -€6,502
down €6,502 (-60.2%), from €10,808 to €4,306
mainly Receivables within one year (-€38,249) and Receivables after one year (-€18,500)
- Current investments +€2,000
new in 2025: €2,000
- Trade debts +€42,318
up €42,318 (+515.6%), from €8,207 to €50,525
- Reserves +€10,133
up €10,133 (+56.4%), from €17,967 to €28,100
- Tax, wage and social debts +€7,711
up €7,711 (+46.6%), from €16,544 to €24,255
of which Taxes: +€8,773
- Current portion of long-term debt +€2,130
up €2,130 (+51.1%), from €4,167 to €6,297
- Gross operating margin -€8,328
down €8,328 (-24.0%), from €34,766 to €26,438
- Depreciation +€3,093
up €3,093 (+143.8%), from €2,151 to €5,244
- Staff costs -€1,101
no longer reported in 2025 (was €1,101)
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 | €47,885 | €110,358 | +€62,473 | +130.5% |
| Fixed assets | 21/28 | €6,998 | €15,796 | +€8,799 | +125.7% |
| Tangible fixed assets | 22/27 | €6,998 | €15,796 | +€8,799 | +125.7% |
| Plant, machinery and equipment | 23 | €931 | €5,142 | +€4,211 | +452.5% |
| Furniture and vehicles | 24 | €6,067 | €7,678 | +€1,611 | +26.6% |
| Other tangible fixed assets | 26 | - | €2,976 | +€2,976 | |
| Current assets | 29/58 | €40,887 | €94,561 | +€53,674 | +131.3% |
| Amounts receivable after more than one year | 29 | - | €18,500 | +€18,500 | |
| Other amounts receivable | 291 | - | €18,500 | +€18,500 | |
| Stocks and contracts in progress | 3 | - | €767 | +€767 | |
| Stocks | 30/36 | - | €767 | +€767 | |
| Amounts receivable within one year | 40/41 | €28,046 | €66,295 | +€38,249 | +136.4% |
| Trade receivables | 40 | €18,905 | €65,988 | +€47,083 | +249.0% |
| Other amounts receivable | 41 | €9,141 | €307 | -€8,834 | -96.6% |
| Current investments | 50/53 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €10,808 | €4,306 | -€6,502 | -60.2% |
| Deferred charges and accrued income | 490/1 | €2,034 | €2,694 | +€660 | +32.5% |
| Total equity and liabilities | 10/49 | €47,885 | €110,358 | +€62,473 | +130.5% |
| Equity | 10/15 | €18,967 | €29,100 | +€10,133 | +53.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,967 | €28,100 | +€10,133 | +56.4% |
| Distributable reserves | 133 | €17,967 | €28,100 | +€10,133 | +56.4% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €28,918 | €81,257 | +€52,340 | +181.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €28,918 | €81,257 | +€52,340 | +181.0% |
| Current portion of amounts payable after more than one year | 42 | €4,167 | €6,297 | +€2,130 | +51.1% |
| Trade debts | 44 | €8,207 | €50,525 | +€42,318 | +515.6% |
| Suppliers | 440/4 | €8,207 | €50,525 | +€42,318 | +515.6% |
| Advances received on contracts in progress | 46 | - | €47 | +€47 | |
| Taxes, remuneration and social security | 45 | €16,544 | €24,255 | +€7,711 | +46.6% |
| Taxes | 450/3 | €15,482 | €24,255 | +€8,773 | +56.7% |
| Remuneration and social security | 454/9 | €1,062 | - | -€1,062 | |
| Other amounts payable | 47/48 | €0 | €133 | +€133 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,101 | - | -€1,101 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,151 | €5,244 | +€3,093 | +143.8% |
| Other operating charges | 640/8 | €1,207 | €1,523 | +€316 | +26.2% |
| Non-recurring operating charges | 66A | - | €625 | +€625 | |
| Gross operating margin | 9900 | €34,766 | €26,438 | -€8,328 | -24.0% |
| Operating profit (loss) | 9901 | €30,307 | €19,046 | -€11,260 | -37.2% |
| Financial income | 75/76B | €337 | €66 | -€271 | -80.5% |
| Recurring financial income | 75 | €337 | €66 | -€271 | -80.5% |
| Financial charges | 65/66B | €2,797 | €2,796 | -€1 | 0.0% |
| Recurring financial charges | 65 | €2,797 | €2,796 | -€1 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €27,846 | €16,316 | -€11,530 | -41.4% |
| Income taxes | 67/77 | €6,419 | €6,183 | -€236 | -3.7% |
| Profit (loss) for the period | 9904 | €21,427 | €10,133 | -€11,294 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,427 | €10,133 | -€11,294 | -52.7% |
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 11 October 2026 via checked.be.