JUMA SR: 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 SR
Largest movements
- Stocks and contracts +€7,255
up €7,255 (+38.6%), from €18,774 to €26,029
- Deferred charges and accrued income -€792
down €792 (-97.4%), from €813 to €21
- Tangible fixed assets -€741
down €741 (-19.8%), from €3,745 to €3,004
- Other debts +€3,007
up €3,007 (+9.3%), from €32,323 to €35,330
- Trade debts +€1,292
up €1,292 (+15.0%), from €8,621 to €9,913
- Tax, wage and social debts +€808
up €808 (+13.7%), from €5,890 to €6,698
of which Remuneration and social security: +€420
- Profit (loss) carried forward +€787
up €787 (+3.9%), from -€20,235 to -€19,448
- Gross operating margin -€7,837
down €7,837, from €5,214 to -€2,623
- Financial charges -€1,722
down €1,722 (-61.1%), from -€2,818 to -€4,540
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 | €27,494 | €33,388 | +€5,894 | +21.4% |
| Fixed assets | 21/28 | €3,745 | €3,004 | -€741 | -19.8% |
| Tangible fixed assets | 22/27 | €3,745 | €3,004 | -€741 | -19.8% |
| Furniture and vehicles | 24 | €3,745 | €3,004 | -€741 | -19.8% |
| Current assets | 29/58 | €23,748 | €30,384 | +€6,636 | +27.9% |
| Stocks and contracts in progress | 3 | €18,774 | €26,029 | +€7,255 | +38.6% |
| Stocks | 30/36 | €18,774 | €26,029 | +€7,255 | +38.6% |
| Amounts receivable within one year | 40/41 | €2,574 | €2,668 | +€94 | +3.7% |
| Other amounts receivable | 41 | €2,574 | €2,668 | +€94 | +3.7% |
| Cash at bank and in hand | 54/58 | €1,588 | €1,666 | +€78 | +4.9% |
| Deferred charges and accrued income | 490/1 | €813 | €21 | -€792 | -97.4% |
| Total equity and liabilities | 10/49 | €27,494 | €33,388 | +€5,894 | +21.4% |
| Equity | 10/15 | -€20,060 | -€19,273 | +€787 | +3.9% |
| Reserves | 13 | €175 | €175 | = | 0.0% |
| Non-distributable reserves | 130/1 | €175 | €175 | = | 0.0% |
| Reserves not available under the articles | 1311 | €175 | €175 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,235 | -€19,448 | +€787 | +3.9% |
| Amounts payable | 17/49 | €47,553 | €52,661 | +€5,107 | +10.7% |
| Amounts payable within one year | 42/48 | €47,553 | €52,661 | +€5,107 | +10.7% |
| Trade debts | 44 | €8,621 | €9,913 | +€1,292 | +15.0% |
| Suppliers | 440/4 | €8,621 | €9,913 | +€1,292 | +15.0% |
| Advances received on contracts in progress | 46 | €720 | €720 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €5,890 | €6,698 | +€808 | +13.7% |
| Taxes | 450/3 | €3,024 | €3,412 | +€388 | +12.8% |
| Remuneration and social security | 454/9 | €2,866 | €3,286 | +€420 | +14.7% |
| Other amounts payable | 47/48 | €32,323 | €35,330 | +€3,007 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €741 | +€11 | +1.5% |
| Other operating charges | 640/8 | €389 | €397 | +€9 | +2.2% |
| Gross operating margin | 9900 | €5,214 | -€2,623 | -€7,837 | |
| Operating profit (loss) | 9901 | €4,094 | -€3,762 | -€7,857 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | -€2,818 | -€4,540 | -€1,722 | -61.1% |
| Recurring financial charges | 65 | -€2,818 | -€4,540 | -€1,722 | -61.1% |
| Profit (loss) for the period before taxes | 9903 | €6,912 | €787 | -€6,125 | -88.6% |
| Profit (loss) for the period | 9904 | €6,912 | €787 | -€6,125 | -88.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,912 | €787 | -€6,125 | -88.6% |
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 14 October 2026 via checked.be.