JUMAACO: 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.
JUMAACO
Largest movements
- Tangible fixed assets +€315,006
up €315,006 (+24.9%), from €1.3m to €1.6m
of which Land and buildings: +€305,233
- Receivables within one year -€93,569
down €93,569 (-57.6%), from €162,371 to €68,801
of which Other amounts receivable: -€76,492
- Profit (loss) carried forward +€110,980
up €110,980, from -€16,311 to €94,670
- Other debts +€86,178
up €86,178 (+48.8%), from €176,689 to €262,867
- Tax, wage and social debts +€31,761
up €31,761 (+372.6%), from €8,525 to €40,286
- Gross operating margin +€124,801
up €124,801 (+123.1%), from €101,400 to €226,200
- Taxes +€37,587
new in 2025: €37,587
- Financial charges +€6,256
up €6,256 (+22.4%), from €27,909 to €34,165
- Other operating charges +€5,599
up €5,599 (+108.8%), from €5,147 to €10,745
- Depreciation -€4,957
down €4,957 (-11.5%), from €43,024 to €38,067
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 | €1,476,972 | €1,686,108 | +€209,136 | +14.2% |
| Fixed assets | 21/28 | €1,264,357 | €1,579,362 | +€315,006 | +24.9% |
| Tangible fixed assets | 22/27 | €1,264,357 | €1,579,362 | +€315,006 | +24.9% |
| Land and buildings | 22 | €1,261,687 | €1,566,920 | +€305,233 | +24.2% |
| Plant, machinery and equipment | 23 | - | €1,293 | +€1,293 | |
| Furniture and vehicles | 24 | €2,670 | €11,149 | +€8,479 | +317.6% |
| Current assets | 29/58 | €212,616 | €106,746 | -€105,870 | -49.8% |
| Amounts receivable within one year | 40/41 | €162,371 | €68,801 | -€93,569 | -57.6% |
| Trade receivables | 40 | €36,256 | €19,179 | -€17,077 | -47.1% |
| Other amounts receivable | 41 | €126,115 | €49,622 | -€76,492 | -60.7% |
| Cash at bank and in hand | 54/58 | €45,624 | €33,251 | -€12,373 | -27.1% |
| Deferred charges and accrued income | 490/1 | €4,621 | €4,694 | +€73 | +1.6% |
| Total equity and liabilities | 10/49 | €1,476,972 | €1,686,108 | +€209,136 | +14.2% |
| Equity | 10/15 | €273,246 | €384,226 | +€110,980 | +40.6% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €219,556 | €219,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €212,556 | €212,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,311 | €94,670 | +€110,980 | |
| Amounts payable | 17/49 | €1,203,727 | €1,301,882 | +€98,155 | +8.2% |
| Amounts payable after more than one year | 17 | €875,835 | €863,691 | -€12,144 | -1.4% |
| Financial debts | 170/4 | €875,835 | €863,691 | -€12,144 | -1.4% |
| Amounts payable within one year | 42/48 | €327,891 | €438,191 | +€110,300 | +33.6% |
| Current portion of amounts payable after more than one year | 42 | €71,354 | €77,436 | +€6,082 | +8.5% |
| Trade debts | 44 | €71,323 | €57,601 | -€13,722 | -19.2% |
| Suppliers | 440/4 | €71,323 | €57,601 | -€13,722 | -19.2% |
| Taxes, remuneration and social security | 45 | €8,525 | €40,286 | +€31,761 | +372.6% |
| Taxes | 450/3 | €8,525 | €40,286 | +€31,761 | +372.6% |
| Other amounts payable | 47/48 | €176,689 | €262,867 | +€86,178 | +48.8% |
| Non-recurring operating income | 76A | - | €154,555 | +€154,555 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,024 | €38,067 | -€4,957 | -11.5% |
| Other operating charges | 640/8 | €5,147 | €10,745 | +€5,599 | +108.8% |
| Gross operating margin | 9900 | €101,400 | €226,200 | +€124,801 | +123.1% |
| Operating profit (loss) | 9901 | €53,229 | €177,388 | +€124,159 | +233.3% |
| Financial income | 75/76B | €6,903 | €5,343 | -€1,560 | -22.6% |
| Recurring financial income | 75 | €6,903 | €5,343 | -€1,560 | -22.6% |
| Financial charges | 65/66B | €27,909 | €34,165 | +€6,256 | +22.4% |
| Recurring financial charges | 65 | €27,909 | €34,165 | +€6,256 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €32,223 | €148,567 | +€116,343 | +361.1% |
| Income taxes | 67/77 | - | €37,587 | +€37,587 | |
| Profit (loss) for the period | 9904 | €32,223 | €110,980 | +€78,757 | +244.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,223 | €110,980 | +€78,757 | +244.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.