JUMADENNE: 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.
JUMADENNE
Largest movements
- Tangible fixed assets -€95,067
down €95,067 (-24.9%), from €382,548 to €287,481
- Cash +€53,081
up €53,081 (+13.7%), from €387,418 to €440,499
mainly Net result for the year (+€241,656) and Depreciation (+€125,266)
- Receivables within one year +€35,859
up €35,859 (+333%), from €10,773 to €46,633
of which Trade receivables: +€28,977
- Debts after one year -€45,662
down €45,662 (-56.2%), from €81,235 to €35,573
- Profit (loss) carried forward +€40,981
up €40,981 (+47.2%), from €86,753 to €127,734
- Accrued charges and deferred income +€17,314
up €17,314 (+414%), from €4,185 to €21,500
- Other debts -€13,686
down €13,686 (-6.4%), from €214,443 to €200,757
- Current portion of long-term debt -€10,647
down €10,647 (-13.4%), from €79,308 to €68,662
- Gross operating margin -€88,521
down €88,521 (-7.1%), from €1.2m to €1.2m
- Taxes -€26,362
down €26,362 (-24.0%), from €109,738 to €83,376
- Staff costs +€12,706
up €12,706 (+1.9%), from €680,177 to €692,883
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 | €796,912 | €800,380 | +€3,467 | +0.4% |
| Fixed assets | 21/28 | €382,548 | €287,481 | -€95,067 | -24.9% |
| Tangible fixed assets | 22/27 | €382,548 | €287,481 | -€95,067 | -24.9% |
| Land and buildings | 22 | €141,377 | €101,798 | -€39,578 | -28.0% |
| Plant, machinery and equipment | 23 | €202,660 | €161,645 | -€41,015 | -20.2% |
| Furniture and vehicles | 24 | €38,511 | €24,037 | -€14,473 | -37.6% |
| Current assets | 29/58 | €414,365 | €512,899 | +€98,535 | +23.8% |
| Stocks and contracts in progress | 3 | €16,173 | €23,325 | +€7,152 | +44.2% |
| Stocks | 30/36 | €16,173 | €23,325 | +€7,152 | +44.2% |
| Amounts receivable within one year | 40/41 | €10,773 | €46,633 | +€35,859 | +333% |
| Trade receivables | 40 | - | €28,977 | +€28,977 | |
| Other amounts receivable | 41 | €10,773 | €17,656 | +€6,882 | +63.9% |
| Cash at bank and in hand | 54/58 | €387,418 | €440,499 | +€53,081 | +13.7% |
| Deferred charges and accrued income | 490/1 | - | €2,443 | +€2,443 | |
| Total equity and liabilities | 10/49 | €796,912 | €800,380 | +€3,467 | +0.4% |
| Equity | 10/15 | €209,253 | €250,234 | +€40,981 | +19.6% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €47,500 | €47,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,753 | €127,734 | +€40,981 | +47.2% |
| Amounts payable | 17/49 | €587,660 | €550,146 | -€37,513 | -6.4% |
| Amounts payable after more than one year | 17 | €81,235 | €35,573 | -€45,662 | -56.2% |
| Financial debts | 170/4 | €81,235 | €35,573 | -€45,662 | -56.2% |
| Amounts payable within one year | 42/48 | €502,239 | €493,074 | -€9,165 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €79,308 | €68,662 | -€10,647 | -13.4% |
| Trade debts | 44 | €138,975 | €146,936 | +€7,961 | +5.7% |
| Suppliers | 440/4 | €138,975 | €146,936 | +€7,961 | +5.7% |
| Taxes, remuneration and social security | 45 | €69,513 | €76,719 | +€7,206 | +10.4% |
| Taxes | 450/3 | €4,724 | €2,991 | -€1,733 | -36.7% |
| Remuneration and social security | 454/9 | €64,790 | €73,728 | +€8,938 | +13.8% |
| Other amounts payable | 47/48 | €214,443 | €200,757 | -€13,686 | -6.4% |
| Accrued charges and deferred income | 492/3 | €4,185 | €21,500 | +€17,314 | +414% |
| Remuneration, social security and pensions | 62 | €680,177 | €692,883 | +€12,706 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,368 | €125,266 | +€7,898 | +6.7% |
| Other operating charges | 640/8 | €13,333 | €12,708 | -€625 | -4.7% |
| Gross operating margin | 9900 | €1,248,230 | €1,159,709 | -€88,521 | -7.1% |
| Operating profit (loss) | 9901 | €437,352 | €328,853 | -€108,500 | -24.8% |
| Financial income | 75/76B | €1,132 | €1,218 | +€87 | +7.7% |
| Recurring financial income | 75 | €1,132 | €1,218 | +€87 | +7.7% |
| Financial charges | 65/66B | €7,702 | €5,038 | -€2,663 | -34.6% |
| Recurring financial charges | 65 | €7,702 | €5,038 | -€2,663 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €430,782 | €325,033 | -€105,749 | -24.5% |
| Income taxes | 67/77 | €109,738 | €83,376 | -€26,362 | -24.0% |
| Profit (loss) for the period | 9904 | €321,044 | €241,656 | -€79,387 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €321,044 | €241,656 | -€79,387 | -24.7% |
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 15 October 2026 via checked.be.