Juma Services: 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 Services
Largest movements
- Receivables within one year +€50,596
up €50,596 (+329.7%), from €15,344 to €65,940
of which Other amounts receivable: +€50,596
- Tangible fixed assets -€6,109
down €6,109 (-22.1%), from €27,615 to €21,506
of which Furniture and vehicles: -€8,675
- Deferred charges and accrued income -€4,295
down €4,295 (-80.7%), from €5,321 to €1,026
- Reserves +€43,135
up €43,135 (+258.6%), from €16,683 to €59,819
of which Distributable reserves: +€43,135
- Tax, wage and social debts +€7,272
up €7,272 (+63.3%), from €11,487 to €18,759
- Other debts -€5,150
no longer reported in 2025 (was €5,150)
- Trade debts -€4,777
down €4,777 (-88.7%), from €5,388 to €611
- Gross operating margin +€25,254
up €25,254 (+49.9%), from €50,651 to €75,905
- Taxes +€9,459
up €9,459 (+101.9%), from €9,281 to €18,740
- Depreciation -€6,417
down €6,417 (-40.7%), from €15,784 to €9,367
- Financial income -€2,287
down €2,287 (-99.2%), from €2,306 to €19
- Other operating charges -€1,650
down €1,650 (-28.2%), from €5,847 to €4,197
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 | €57,589 | €97,944 | +€40,355 | +70.1% |
| Fixed assets | 21/28 | €27,615 | €21,506 | -€6,109 | -22.1% |
| Tangible fixed assets | 22/27 | €27,615 | €21,506 | -€6,109 | -22.1% |
| Land and buildings | 22 | €4,336 | €6,055 | +€1,718 | +39.6% |
| Plant, machinery and equipment | 23 | €391 | €1,239 | +€848 | +216.6% |
| Furniture and vehicles | 24 | €22,887 | €14,212 | -€8,675 | -37.9% |
| Current assets | 29/58 | €29,974 | €76,437 | +€46,464 | +155.0% |
| Amounts receivable within one year | 40/41 | €15,344 | €65,940 | +€50,596 | +329.7% |
| Trade receivables | 40 | €15,125 | €15,125 | = | 0.0% |
| Other amounts receivable | 41 | €219 | €50,815 | +€50,596 | +23068.3% |
| Cash at bank and in hand | 54/58 | €9,309 | €9,471 | +€163 | +1.7% |
| Deferred charges and accrued income | 490/1 | €5,321 | €1,026 | -€4,295 | -80.7% |
| Total equity and liabilities | 10/49 | €57,589 | €97,944 | +€40,355 | +70.1% |
| Equity | 10/15 | €35,283 | €78,419 | +€43,135 | +122.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,683 | €59,819 | +€43,135 | +258.6% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €15,443 | €58,579 | +€43,135 | +279.3% |
| Amounts payable | 17/49 | €22,306 | €19,525 | -€2,781 | -12.5% |
| Amounts payable within one year | 42/48 | €22,306 | €19,525 | -€2,781 | -12.5% |
| Financial debts | 43 | €281 | €155 | -€126 | -44.7% |
| Other loans | 439 | €281 | €155 | -€126 | -44.7% |
| Trade debts | 44 | €5,388 | €611 | -€4,777 | -88.7% |
| Suppliers | 440/4 | €5,388 | €611 | -€4,777 | -88.7% |
| Taxes, remuneration and social security | 45 | €11,487 | €18,759 | +€7,272 | +63.3% |
| Taxes | 450/3 | €11,487 | €18,759 | +€7,272 | +63.3% |
| Other amounts payable | 47/48 | €5,150 | - | -€5,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,784 | €9,367 | -€6,417 | -40.7% |
| Other operating charges | 640/8 | €5,847 | €4,197 | -€1,650 | -28.2% |
| Non-recurring operating charges | 66A | €472 | - | -€472 | |
| Gross operating margin | 9900 | €50,651 | €75,905 | +€25,254 | +49.9% |
| Operating profit (loss) | 9901 | €28,548 | €62,341 | +€33,793 | +118.4% |
| Financial income | 75/76B | €2,306 | €19 | -€2,287 | -99.2% |
| Recurring financial income | 75 | €2,306 | €19 | -€2,287 | -99.2% |
| Financial charges | 65/66B | €1,571 | €485 | -€1,085 | -69.1% |
| Recurring financial charges | 65 | €1,571 | €485 | -€1,085 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €29,283 | €61,875 | +€32,592 | +111.3% |
| Income taxes | 67/77 | €9,281 | €18,740 | +€9,459 | +101.9% |
| Profit (loss) for the period | 9904 | €20,003 | €43,135 | +€23,133 | +115.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,003 | €43,135 | +€23,133 | +115.6% |
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 2 October 2026 via checked.be.