JUMACO: 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.
JUMACO
Largest movements
- Current investments +€128,429
up €128,429 (+54.0%), from €237,900 to €366,329
- Cash -€119,164
down €119,164 (-57.4%), from €207,644 to €88,480
mainly Current investments (-€128,429) and Contributions, distributions and other (-€92,510)
- Tangible fixed assets +€51,494
up €51,494 (+1381.5%), from €3,727 to €55,221
of which Furniture and vehicles: +€48,977
- Reserves +€33,751
up €33,751 (+3.1%), from €1.1m to €1.1m
of which Distributable reserves: +€33,751
- Gross operating margin -€41,091
down €41,091 (-18.2%), from €225,846 to €184,755
- Taxes -€15,645
down €15,645 (-22.6%), from €69,314 to €53,669
- Depreciation +€6,259
up €6,259 (+646.7%), from €968 to €7,227
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 | €1,823,752 | €1,885,042 | +€61,290 | +3.4% |
| Fixed assets | 21/28 | €1,378,207 | €1,429,701 | +€51,494 | +3.7% |
| Tangible fixed assets | 22/27 | €3,727 | €55,221 | +€51,494 | +1381.5% |
| Plant, machinery and equipment | 23 | €3,727 | €6,244 | +€2,517 | +67.5% |
| Furniture and vehicles | 24 | - | €48,977 | +€48,977 | |
| Financial fixed assets | 28 | €1,374,480 | €1,374,480 | = | 0.0% |
| Current assets | 29/58 | €445,545 | €455,341 | +€9,796 | +2.2% |
| Current investments | 50/53 | €237,900 | €366,329 | +€128,429 | +54.0% |
| Cash at bank and in hand | 54/58 | €207,644 | €88,480 | -€119,164 | -57.4% |
| Deferred charges and accrued income | 490/1 | - | €532 | +€532 | |
| Total equity and liabilities | 10/49 | €1,823,752 | €1,885,042 | +€61,290 | +3.4% |
| Equity | 10/15 | €1,700,846 | €1,734,597 | +€33,751 | +2.0% |
| Contributions | 10/11 | €546,200 | €546,200 | = | 0.0% |
| Reserves | 13 | €1,088,264 | €1,122,015 | +€33,751 | +3.1% |
| Non-distributable reserves | 130/1 | €55,860 | €55,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55,860 | €55,860 | = | 0.0% |
| Distributable reserves | 133 | €1,032,404 | €1,066,155 | +€33,751 | +3.3% |
| Profit (loss) carried forward | 14 | €66,382 | €66,382 | = | 0.0% |
| Amounts payable | 17/49 | €122,906 | €150,445 | +€27,540 | +22.4% |
| Amounts payable within one year | 42/48 | €115,076 | €142,615 | +€27,540 | +23.9% |
| Trade debts | 44 | - | €1,175 | +€1,175 | |
| Suppliers | 440/4 | - | €1,175 | +€1,175 | |
| Taxes, remuneration and social security | 45 | €47,764 | €57,383 | +€9,619 | +20.1% |
| Taxes | 450/3 | €47,764 | €57,383 | +€9,619 | +20.1% |
| Other amounts payable | 47/48 | €67,312 | €84,057 | +€16,745 | +24.9% |
| Accrued charges and deferred income | 492/3 | €7,830 | €7,830 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €968 | €7,227 | +€6,259 | +646.7% |
| Other operating charges | 640/8 | €898 | €1,045 | +€147 | +16.4% |
| Gross operating margin | 9900 | €225,846 | €184,755 | -€41,091 | -18.2% |
| Operating profit (loss) | 9901 | €223,980 | €176,483 | -€47,497 | -21.2% |
| Financial income | 75/76B | €4,556 | €3,721 | -€835 | -18.3% |
| Recurring financial income | 75 | €4,556 | €3,721 | -€835 | -18.3% |
| Financial charges | 65/66B | €44 | €275 | +€230 | +518.6% |
| Recurring financial charges | 65 | €44 | €275 | +€230 | +518.6% |
| Profit (loss) for the period before taxes | 9903 | €228,492 | €179,929 | -€48,563 | -21.3% |
| Income taxes | 67/77 | €69,314 | €53,669 | -€15,645 | -22.6% |
| Profit (loss) for the period | 9904 | €159,178 | €126,260 | -€32,918 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,178 | €126,260 | -€32,918 | -20.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.