JUMACO: 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.
JUMACO
Largest movements
- Receivables within one year +€176,509
up €176,509 (+27.9%), from €632,542 to €809,051
of which Other amounts receivable: +€217,356
- Tangible fixed assets +€163,183
up €163,183 (+10.3%), from €1.6m to €1.7m
of which Leasing and similar rights: +€198,543
- Profit (loss) carried forward +€120,787
up €120,787 (+21.5%), from €562,612 to €683,399
- Debts after one year +€88,379
up €88,379 (+9.2%), from €963,084 to €1.1m
- Current portion of long-term debt +€75,156
up €75,156 (+14.4%), from €523,359 to €598,515
- Tax, wage and social debts +€68,130
up €68,130 (+3,642%), from €1,871 to €70,001
- Gross operating margin +€227,219
up €227,219 (+33.7%), from €674,874 to €902,092
- Taxes +€61,518
up €61,518 (+3,289%), from €1,871 to €63,389
- Other operating charges -€44,234
down €44,234 (-72.2%), from €61,259 to €17,024
- Depreciation +€29,058
up €29,058 (+5.1%), from €566,053 to €595,111
- Financial charges +€19,613
up €19,613 (+41.4%), from €47,412 to €67,025
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,211,475 | €2,551,167 | +€339,692 | +15.4% |
| Fixed assets | 21/28 | €1,578,934 | €1,742,116 | +€163,183 | +10.3% |
| Tangible fixed assets | 22/27 | €1,578,934 | €1,742,116 | +€163,183 | +10.3% |
| Furniture and vehicles | 24 | €100,099 | €64,739 | -€35,360 | -35.3% |
| Leasing and similar rights | 25 | €1,478,835 | €1,677,378 | +€198,543 | +13.4% |
| Current assets | 29/58 | €632,542 | €809,051 | +€176,509 | +27.9% |
| Amounts receivable within one year | 40/41 | €632,542 | €809,051 | +€176,509 | +27.9% |
| Trade receivables | 40 | €144,022 | €103,176 | -€40,846 | -28.4% |
| Other amounts receivable | 41 | €488,520 | €705,876 | +€217,356 | +44.5% |
| Total equity and liabilities | 10/49 | €2,211,475 | €2,551,167 | +€339,692 | +15.4% |
| Equity | 10/15 | €665,343 | €778,674 | +€113,332 | +17.0% |
| Contributions | 10/11 | €62,000 | €57,500 | -€4,500 | -7.3% |
| Capital | 10 | €62,000 | €57,500 | -€4,500 | -7.3% |
| Issued capital | 100 | €62,000 | €57,500 | -€4,500 | -7.3% |
| Reserves | 13 | €40,731 | €37,775 | -€2,956 | -7.3% |
| Non-distributable reserves | 130/1 | €6,197 | €5,748 | -€450 | -7.3% |
| Legal reserve | 130 | €6,197 | €5,748 | -€450 | -7.3% |
| Tax-exempt reserves | 132 | €4,388 | €4,069 | -€318 | -7.3% |
| Distributable reserves | 133 | €30,146 | €27,958 | -€2,188 | -7.3% |
| Profit (loss) carried forward | 14 | €562,612 | €683,399 | +€120,787 | +21.5% |
| Amounts payable | 17/49 | €1,546,133 | €1,772,493 | +€226,361 | +14.6% |
| Amounts payable after more than one year | 17 | €963,084 | €1,051,463 | +€88,379 | +9.2% |
| Financial debts | 170/4 | €963,084 | €1,051,463 | +€88,379 | +9.2% |
| Amounts payable within one year | 42/48 | €582,917 | €721,031 | +€138,113 | +23.7% |
| Current portion of amounts payable after more than one year | 42 | €523,359 | €598,515 | +€75,156 | +14.4% |
| Trade debts | 44 | €57,688 | €52,515 | -€5,173 | -9.0% |
| Suppliers | 440/4 | €57,688 | €52,515 | -€5,173 | -9.0% |
| Taxes, remuneration and social security | 45 | €1,871 | €70,001 | +€68,130 | +3,642% |
| Taxes | 450/3 | €1,871 | €70,001 | +€68,130 | +3,642% |
| Accrued charges and deferred income | 492/3 | €132 | - | -€132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €566,053 | €595,111 | +€29,058 | +5.1% |
| Other operating charges | 640/8 | €61,259 | €17,024 | -€44,234 | -72.2% |
| Gross operating margin | 9900 | €674,874 | €902,092 | +€227,219 | +33.7% |
| Operating profit (loss) | 9901 | €47,562 | €289,958 | +€242,395 | +510% |
| Financial income | 75/76B | €6,859 | €8,788 | +€1,929 | +28.1% |
| Recurring financial income | 75 | €6,859 | €8,788 | +€1,929 | +28.1% |
| Financial charges | 65/66B | €47,412 | €67,025 | +€19,613 | +41.4% |
| Recurring financial charges | 65 | €47,412 | €67,025 | +€19,613 | +41.4% |
| Profit (loss) for the period before taxes | 9903 | €7,009 | €231,720 | +€224,711 | +3,206% |
| Income taxes | 67/77 | €1,871 | €63,389 | +€61,518 | +3,289% |
| Profit (loss) for the period | 9904 | €5,139 | €168,332 | +€163,193 | +3,176% |
| Profit (loss) for the period to be appropriated | 9905 | €5,139 | €168,332 | +€163,193 | +3,176% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.