JUMABA: 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.
JUMABA
Largest movements
- Tangible fixed assets +€52,379
up €52,379 (+6.1%), from €859,001 to €911,380
of which Land and buildings: +€45,546
- Reserves +€28,633
up €28,633 (+14.6%), from €195,572 to €224,204
of which Distributable reserves: +€28,633
- Debts after one year -€18,620
down €18,620 (-4.0%), from €469,067 to €450,446
- Tax, wage and social debts +€18,485
up €18,485 (+171%), from €10,810 to €29,296
- Accrued charges and deferred income +€12,000
new in 2025: €12,000
- Current portion of long-term debt +€10,628
up €10,628 (+12.9%), from €82,347 to €92,975
- Gross operating margin -€35,922
down €35,922 (-26.2%), from €137,246 to €101,324
- Taxes +€8,162
up €8,162 (+53.6%), from €15,225 to €23,387
- Depreciation +€5,104
up €5,104 (+16.4%), from €31,100 to €36,205
- Other operating charges +€2,883
up €2,883 (+141%), from €2,048 to €4,931
- Financial charges -€1,408
down €1,408 (-14.7%), from €9,576 to €8,168
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 | €887,034 | €931,790 | +€44,756 | +5.0% |
| Fixed assets | 21/28 | €859,001 | €911,380 | +€52,379 | +6.1% |
| Tangible fixed assets | 22/27 | €859,001 | €911,380 | +€52,379 | +6.1% |
| Land and buildings | 22 | €813,065 | €858,611 | +€45,546 | +5.6% |
| Plant, machinery and equipment | 23 | €45,936 | €52,769 | +€6,832 | +14.9% |
| Current assets | 29/58 | €28,032 | €20,410 | -€7,622 | -27.2% |
| Amounts receivable within one year | 40/41 | €7,333 | €4,733 | -€2,600 | -35.5% |
| Trade receivables | 40 | €333 | €4,733 | +€4,400 | +1,323% |
| Other amounts receivable | 41 | €7,000 | - | -€7,000 | |
| Cash at bank and in hand | 54/58 | €20,700 | €13,427 | -€7,272 | -35.1% |
| Deferred charges and accrued income | 490/1 | - | €2,250 | +€2,250 | |
| Total equity and liabilities | 10/49 | €887,034 | €931,790 | +€44,756 | +5.0% |
| Equity | 10/15 | €245,572 | €274,204 | +€28,633 | +11.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €195,572 | €224,204 | +€28,633 | +14.6% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €190,572 | €219,204 | +€28,633 | +15.0% |
| Amounts payable | 17/49 | €641,462 | €657,585 | +€16,124 | +2.5% |
| Amounts payable after more than one year | 17 | €469,067 | €450,446 | -€18,620 | -4.0% |
| Financial debts | 170/4 | €469,067 | €450,446 | -€18,620 | -4.0% |
| Amounts payable within one year | 42/48 | €172,395 | €195,139 | +€22,744 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €82,347 | €92,975 | +€10,628 | +12.9% |
| Trade debts | 44 | €40,659 | €39,290 | -€1,369 | -3.4% |
| Suppliers | 440/4 | €40,659 | €39,290 | -€1,369 | -3.4% |
| Taxes, remuneration and social security | 45 | €10,810 | €29,296 | +€18,485 | +171% |
| Taxes | 450/3 | €10,810 | €29,296 | +€18,485 | +171% |
| Other amounts payable | 47/48 | €38,579 | €33,579 | -€5,000 | -13.0% |
| Accrued charges and deferred income | 492/3 | - | €12,000 | +€12,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,100 | €36,205 | +€5,104 | +16.4% |
| Other operating charges | 640/8 | €2,048 | €4,931 | +€2,883 | +141% |
| Gross operating margin | 9900 | €137,246 | €101,324 | -€35,922 | -26.2% |
| Operating profit (loss) | 9901 | €104,097 | €60,188 | -€43,909 | -42.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €9,576 | €8,168 | -€1,408 | -14.7% |
| Recurring financial charges | 65 | €9,576 | €8,168 | -€1,408 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €94,521 | €52,020 | -€42,502 | -45.0% |
| Income taxes | 67/77 | €15,225 | €23,387 | +€8,162 | +53.6% |
| Profit (loss) for the period | 9904 | €79,296 | €28,633 | -€50,664 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €79,296 | €28,633 | -€50,664 | -63.9% |
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 17 October 2026 via checked.be.