JUMACO PROJECTS: 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 PROJECTS
Largest movements
- Receivables after one year +€92,672
new in 2025: €92,672
- Tangible fixed assets +€31,423
up €31,423 (+85.4%), from €36,800 to €68,223
of which Furniture and vehicles: +€41,138
- Receivables within one year -€22,782
down €22,782 (-21.9%), from €104,124 to €81,342
of which Other amounts receivable: -€74,984
- Cash -€15,836
down €15,836 (-61.6%), from €25,702 to €9,866
mainly Receivables after one year (-€92,672) and Investment in fixed assets (net) (-€58,494)
- Stocks and contracts +€12,320
new in 2025: €12,320
- Trade debts +€59,097
up €59,097 (+145%), from €40,857 to €99,954
- Advances received +€22,352
new in 2025: €22,352
- Reserves +€20,300
up €20,300 (+30.8%), from €65,852 to €86,152
- Other debts +€15,000
up €15,000, from €0 to €15,000
- Debts after one year -€14,314
down €14,314 (-76.4%), from €18,733 to €4,419
- Financial charges -€15,105
down €15,105 (-81.3%), from €18,572 to €3,467
- Gross operating margin +€10,778
up €10,778 (+16.1%), from €66,755 to €77,533
- Other operating charges +€9,611
up €9,611 (+267%), from €3,600 to €13,211
- Depreciation +€5,100
up €5,100 (+27.4%), from €18,613 to €23,713
- Financial income +€4,743
up €4,743 (+10,834%), from €44 to €4,787
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 | €168,554 | €273,536 | +€104,982 | +62.3% |
| Fixed assets | 21/28 | €36,800 | €71,581 | +€34,781 | +94.5% |
| Tangible fixed assets | 22/27 | €36,800 | €68,223 | +€31,423 | +85.4% |
| Plant, machinery and equipment | 23 | €13,714 | €13,527 | -€187 | -1.4% |
| Furniture and vehicles | 24 | €0 | €41,138 | +€41,138 | |
| Leasing and similar rights | 25 | €23,086 | €13,558 | -€9,528 | -41.3% |
| Financial fixed assets | 28 | - | €3,358 | +€3,358 | |
| Current assets | 29/58 | €131,754 | €201,955 | +€70,201 | +53.3% |
| Amounts receivable after more than one year | 29 | - | €92,672 | +€92,672 | |
| Other amounts receivable | 291 | - | €92,672 | +€92,672 | |
| Stocks and contracts in progress | 3 | - | €12,320 | +€12,320 | |
| Stocks | 30/36 | - | €12,320 | +€12,320 | |
| Amounts receivable within one year | 40/41 | €104,124 | €81,342 | -€22,782 | -21.9% |
| Trade receivables | 40 | €16,930 | €69,132 | +€52,202 | +308% |
| Other amounts receivable | 41 | €87,194 | €12,210 | -€74,984 | -86.0% |
| Cash at bank and in hand | 54/58 | €25,702 | €9,866 | -€15,836 | -61.6% |
| Deferred charges and accrued income | 490/1 | €1,928 | €5,755 | +€3,827 | +198% |
| Total equity and liabilities | 10/49 | €168,554 | €273,536 | +€104,982 | +62.3% |
| Equity | 10/15 | €70,852 | €91,152 | +€20,300 | +28.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €65,852 | €86,152 | +€20,300 | +30.8% |
| Distributable reserves | 133 | €65,852 | €86,152 | +€20,300 | +30.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €97,703 | €182,384 | +€84,681 | +86.7% |
| Amounts payable after more than one year | 17 | €18,733 | €4,419 | -€14,314 | -76.4% |
| Financial debts | 170/4 | €18,733 | €4,419 | -€14,314 | -76.4% |
| Amounts payable within one year | 42/48 | €78,969 | €177,965 | +€98,996 | +125% |
| Current portion of amounts payable after more than one year | 42 | €15,650 | €14,315 | -€1,335 | -8.5% |
| Financial debts | 43 | €1,429 | €10 | -€1,419 | -99.3% |
| Credit institutions | 430/8 | €1,429 | €10 | -€1,419 | -99.3% |
| Trade debts | 44 | €40,857 | €99,954 | +€59,097 | +145% |
| Suppliers | 440/4 | €40,857 | €99,954 | +€59,097 | +145% |
| Advances received on contracts in progress | 46 | - | €22,352 | +€22,352 | |
| Taxes, remuneration and social security | 45 | €21,033 | €26,334 | +€5,301 | +25.2% |
| Taxes | 450/3 | €21,033 | €26,334 | +€5,301 | +25.2% |
| Other amounts payable | 47/48 | €0 | €15,000 | +€15,000 | |
| Non-recurring operating income | 76A | €90 | - | -€90 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,613 | €23,713 | +€5,100 | +27.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,600 | €13,211 | +€9,611 | +267% |
| Non-recurring operating charges | 66A | €8,790 | - | -€8,790 | |
| Gross operating margin | 9900 | €66,755 | €77,533 | +€10,778 | +16.1% |
| Operating profit (loss) | 9901 | €35,753 | €40,609 | +€4,856 | +13.6% |
| Financial income | 75/76B | €44 | €4,787 | +€4,743 | +10,834% |
| Recurring financial income | 75 | €44 | €4,787 | +€4,743 | +10,834% |
| Financial charges | 65/66B | €18,572 | €3,467 | -€15,105 | -81.3% |
| Recurring financial charges | 65 | €18,572 | €3,467 | -€15,105 | -81.3% |
| Profit (loss) for the period before taxes | 9903 | €17,224 | €41,929 | +€24,705 | +143% |
| Income taxes | 67/77 | €8,093 | €6,629 | -€1,464 | -18.1% |
| Profit (loss) for the period | 9904 | €9,131 | €35,300 | +€26,169 | +287% |
| Profit (loss) for the period to be appropriated | 9905 | €9,131 | €35,300 | +€26,169 | +287% |
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 16 October 2026 via checked.be.