JUMACC: 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.
JUMACC
Largest movements
- Financial fixed assets +€195,156
new in 2025: €195,156
- Current investments -€29,804
down €29,804 (-34.6%), from €86,023 to €56,219
- Cash +€28,258
up €28,258 (+50.3%), from €56,222 to €84,481
mainly Debts after one year (+€124,678) and Other debts (+€101,802)
- Tangible fixed assets -€7,253
down €7,253 (-60.9%), from €11,910 to €4,657
- Debts after one year +€124,678
new in 2025: €124,678
- Other debts +€101,802
up €101,802 (+782%), from €13,013 to €114,814
- Reserves -€52,209
down €52,209 (-41.7%), from €125,317 to €73,109
- Current portion of long-term debt +€17,772
new in 2025: €17,772
- Gross operating margin +€30,843
up €30,843 (+68.3%), from €45,176 to €76,019
- Taxes +€10,238
up €10,238 (+121%), from €8,433 to €18,670
- Financial charges +€2,418
up €2,418 (+280%), from €865 to €3,283
- Depreciation +€918
up €918 (+14.5%), from €6,336 to €7,253
- Financial income +€857
up €857 (+147%), from €584 to €1,441
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 | €167,179 | €355,775 | +€188,596 | +113% |
| Fixed assets | 21/28 | €11,910 | €199,813 | +€187,903 | +1,578% |
| Tangible fixed assets | 22/27 | €11,910 | €4,657 | -€7,253 | -60.9% |
| Furniture and vehicles | 24 | €11,910 | €4,657 | -€7,253 | -60.9% |
| Financial fixed assets | 28 | - | €195,156 | +€195,156 | |
| Current assets | 29/58 | €155,269 | €155,962 | +€693 | +0.4% |
| Amounts receivable within one year | 40/41 | €12,946 | €15,186 | +€2,239 | +17.3% |
| Trade receivables | 40 | €12,946 | €15,186 | +€2,239 | +17.3% |
| Current investments | 50/53 | €86,023 | €56,219 | -€29,804 | -34.6% |
| Cash at bank and in hand | 54/58 | €56,222 | €84,481 | +€28,258 | +50.3% |
| Deferred charges and accrued income | 490/1 | €77 | €77 | = | 0.0% |
| Total equity and liabilities | 10/49 | €167,179 | €355,775 | +€188,596 | +113% |
| Equity | 10/15 | €126,317 | €74,109 | -€52,209 | -41.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €125,317 | €73,109 | -€52,209 | -41.7% |
| Distributable reserves | 133 | €125,317 | €73,109 | -€52,209 | -41.7% |
| Amounts payable | 17/49 | €40,861 | €281,666 | +€240,805 | +589% |
| Amounts payable after more than one year | 17 | - | €124,678 | +€124,678 | |
| Financial debts | 170/4 | - | €124,678 | +€124,678 | |
| Amounts payable within one year | 42/48 | €40,861 | €156,988 | +€116,127 | +284% |
| Current portion of amounts payable after more than one year | 42 | - | €17,772 | +€17,772 | |
| Trade debts | 44 | €1,033 | €300 | -€733 | -71.0% |
| Suppliers | 440/4 | €1,033 | €300 | -€733 | -71.0% |
| Taxes, remuneration and social security | 45 | €26,816 | €24,103 | -€2,713 | -10.1% |
| Taxes | 450/3 | €24,516 | €21,803 | -€2,713 | -11.1% |
| Remuneration and social security | 454/9 | €2,300 | €2,300 | = | 0.0% |
| Other amounts payable | 47/48 | €13,013 | €114,814 | +€101,802 | +782% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,336 | €7,253 | +€918 | +14.5% |
| Other operating charges | 640/8 | €449 | €462 | +€13 | +2.8% |
| Gross operating margin | 9900 | €45,176 | €76,019 | +€30,843 | +68.3% |
| Operating profit (loss) | 9901 | €38,390 | €68,304 | +€29,913 | +77.9% |
| Financial income | 75/76B | €584 | €1,441 | +€857 | +147% |
| Recurring financial income | 75 | €584 | €1,441 | +€857 | +147% |
| Financial charges | 65/66B | €865 | €3,283 | +€2,418 | +280% |
| Recurring financial charges | 65 | €865 | €3,283 | +€2,418 | +280% |
| Profit (loss) for the period before taxes | 9903 | €38,109 | €66,462 | +€28,352 | +74.4% |
| Income taxes | 67/77 | €8,433 | €18,670 | +€10,238 | +121% |
| Profit (loss) for the period | 9904 | €29,676 | €47,791 | +€18,115 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,676 | €47,791 | +€18,115 | +61.0% |
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 25 October 2026 via checked.be.