JUMAB: 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.
JUMAB
Largest movements
- Tangible fixed assets -€7,100
down €7,100 (-2.0%), from €347,322 to €340,223
- Profit (loss) carried forward -€12,246
down €12,246 (-21.6%), from -€56,777 to -€69,023
- Other debts +€11,085
up €11,085 (+8.7%), from €128,143 to €139,229
- Debts after one year -€10,888
down €10,888 (-4.4%), from €250,000 to €239,112
of which Financial debts: -€14,338
- Current portion of long-term debt +€9,143
new in 2025: €9,143
- Other operating charges -€43,557
down €43,557 (-97.0%), from €44,883 to €1,327
- Gross operating margin +€14,971
up €14,971, from -€9,850 to €5,120
- Financial charges +€7,473
up €7,473 (+510%), from €1,466 to €8,939
- Depreciation +€6,422
up €6,422 (+948%), from €678 to €7,100
- Financial income -€100
no longer reported in 2025 (was €100)
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 | €347,527 | €343,460 | -€4,067 | -1.2% |
| Fixed assets | 21/28 | €347,322 | €340,223 | -€7,100 | -2.0% |
| Tangible fixed assets | 22/27 | €347,322 | €340,223 | -€7,100 | -2.0% |
| Land and buildings | 22 | €347,322 | €340,223 | -€7,100 | -2.0% |
| Current assets | 29/58 | €205 | €3,238 | +€3,033 | +1,480% |
| Cash at bank and in hand | 54/58 | €205 | €2,429 | +€2,224 | +1,085% |
| Deferred charges and accrued income | 490/1 | - | €809 | +€809 | |
| Total equity and liabilities | 10/49 | €347,527 | €343,460 | -€4,067 | -1.2% |
| Equity | 10/15 | -€31,777 | -€44,023 | -€12,246 | -38.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,777 | -€69,023 | -€12,246 | -21.6% |
| Amounts payable | 17/49 | €379,305 | €387,483 | +€8,179 | +2.2% |
| Amounts payable after more than one year | 17 | €250,000 | €239,112 | -€10,888 | -4.4% |
| Financial debts | 170/4 | €250,000 | €235,662 | -€14,338 | -5.7% |
| Other amounts payable | 178/9 | - | €3,450 | +€3,450 | |
| Amounts payable within one year | 42/48 | €129,305 | €148,372 | +€19,067 | +14.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,143 | +€9,143 | |
| Trade debts | 44 | €1,161 | - | -€1,161 | |
| Suppliers | 440/4 | €1,161 | - | -€1,161 | |
| Other amounts payable | 47/48 | €128,143 | €139,229 | +€11,085 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €678 | €7,100 | +€6,422 | +948% |
| Other operating charges | 640/8 | €44,883 | €1,327 | -€43,557 | -97.0% |
| Gross operating margin | 9900 | -€9,850 | €5,120 | +€14,971 | |
| Operating profit (loss) | 9901 | -€55,411 | -€3,307 | +€52,105 | +94.0% |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €1,466 | €8,939 | +€7,473 | +510% |
| Recurring financial charges | 65 | €1,466 | €8,939 | +€7,473 | +510% |
| Profit (loss) for the period before taxes | 9903 | -€56,777 | -€12,246 | +€44,532 | +78.4% |
| Profit (loss) for the period | 9904 | -€56,777 | -€12,246 | +€44,532 | +78.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,777 | -€12,246 | +€44,532 | +78.4% |
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 13 October 2026 via checked.be.