JUMADIS: 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.
JUMADIS
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+616.9%), from €188,164 to €1.3m
of which Plant, machinery and equipment: +€1.1m
- Cash +€101,826
up €101,826 (+59.7%), from €170,682 to €272,508
mainly Debts after one year (+€756,485) and Accrued charges and deferred income (+€471,096)
- Deferred charges and accrued income +€74,340
up €74,340 (+201.5%), from €36,899 to €111,239
- Debts after one year +€756,485
up €756,485 (+11860.9%), from €6,378 to €762,863
- Accrued charges and deferred income +€471,096
up €471,096 (+1591.0%), from €29,610 to €500,706
- Trade debts -€172,882
down €172,882 (-23.9%), from €723,859 to €550,977
- Profit (loss) carried forward +€142,153
up €142,153 (+39.7%), from €357,999 to €500,152
- Current portion of long-term debt +€128,563
up €128,563 (+543.3%), from €23,662 to €152,225
- Gross operating margin +€176,692
up €176,692 (+26.0%), from €680,764 to €857,457
- Staff costs +€74,930
up €74,930 (+14.5%), from €517,389 to €592,319
- Depreciation +€39,323
up €39,323 (+98.5%), from €39,942 to €79,264
- Taxes -€13,324
down €13,324 (-60.0%), from €22,217 to €8,893
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 | €1,492,316 | €2,815,815 | +€1.3m | +88.7% |
| Fixed assets | 21/28 | €188,585 | €1,349,381 | +€1.2m | +615.5% |
| Tangible fixed assets | 22/27 | €188,164 | €1,348,960 | +€1.2m | +616.9% |
| Land and buildings | 22 | €99,673 | €88,479 | -€11,194 | -11.2% |
| Plant, machinery and equipment | 23 | €45,396 | €1,155,079 | +€1.1m | +2444.5% |
| Furniture and vehicles | 24 | €34,273 | €99,339 | +€65,066 | +189.8% |
| Other tangible fixed assets | 26 | €8,822 | €6,063 | -€2,759 | -31.3% |
| Financial fixed assets | 28 | €421 | €421 | = | 0.0% |
| Current assets | 29/58 | €1,303,731 | €1,466,434 | +€162,703 | +12.5% |
| Stocks and contracts in progress | 3 | €400,574 | €372,821 | -€27,753 | -6.9% |
| Stocks | 30/36 | €400,574 | €372,821 | -€27,753 | -6.9% |
| Amounts receivable within one year | 40/41 | €695,576 | €709,866 | +€14,290 | +2.1% |
| Trade receivables | 40 | €4,285 | €11,591 | +€7,306 | +170.5% |
| Other amounts receivable | 41 | €691,291 | €698,275 | +€6,984 | +1.0% |
| Cash at bank and in hand | 54/58 | €170,682 | €272,508 | +€101,826 | +59.7% |
| Deferred charges and accrued income | 490/1 | €36,899 | €111,239 | +€74,340 | +201.5% |
| Total equity and liabilities | 10/49 | €1,492,316 | €2,815,815 | +€1.3m | +88.7% |
| Equity | 10/15 | €578,275 | €720,428 | +€142,153 | +24.6% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €96,330 | €96,330 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,962 | €21,962 | = | 0.0% |
| Distributable reserves | 133 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | €357,999 | €500,152 | +€142,153 | +39.7% |
| Amounts payable | 17/49 | €914,041 | €2,095,387 | +€1.2m | +129.2% |
| Amounts payable after more than one year | 17 | €6,378 | €762,863 | +€756,485 | +11860.9% |
| Financial debts | 170/4 | €6,378 | €762,863 | +€756,485 | +11860.9% |
| Amounts payable within one year | 42/48 | €878,053 | €831,818 | -€46,235 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €23,662 | €152,225 | +€128,563 | +543.3% |
| Trade debts | 44 | €723,859 | €550,977 | -€172,882 | -23.9% |
| Suppliers | 440/4 | €723,859 | €550,977 | -€172,882 | -23.9% |
| Taxes, remuneration and social security | 45 | €128,774 | €124,817 | -€3,956 | -3.1% |
| Taxes | 450/3 | €5,835 | €2,481 | -€3,354 | -57.5% |
| Remuneration and social security | 454/9 | €122,938 | €122,337 | -€602 | -0.5% |
| Other amounts payable | 47/48 | €1,758 | €3,798 | +€2,040 | +116.1% |
| Accrued charges and deferred income | 492/3 | €29,610 | €500,706 | +€471,096 | +1591.0% |
| Remuneration, social security and pensions | 62 | €517,389 | €592,319 | +€74,930 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,942 | €79,264 | +€39,323 | +98.5% |
| Other operating charges | 640/8 | €17,632 | €17,541 | -€91 | -0.5% |
| Gross operating margin | 9900 | €680,764 | €857,457 | +€176,692 | +26.0% |
| Operating profit (loss) | 9901 | €105,802 | €168,332 | +€62,531 | +59.1% |
| Financial income | 75/76B | €6,348 | €14,075 | +€7,728 | +121.7% |
| Recurring financial income | 75 | €6,348 | €14,075 | +€7,728 | +121.7% |
| Financial charges | 65/66B | €24,778 | €31,362 | +€6,584 | +26.6% |
| Recurring financial charges | 65 | €24,778 | €31,362 | +€6,584 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €87,371 | €151,046 | +€63,675 | +72.9% |
| Income taxes | 67/77 | €22,217 | €8,893 | -€13,324 | -60.0% |
| Profit (loss) for the period | 9904 | €65,155 | €142,153 | +€76,998 | +118.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,155 | €142,153 | +€76,998 | +118.2% |
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 10 October 2026 via checked.be.