JUMAFIN: 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.
JUMAFIN
Largest movements
- Receivables within one year -€22,367
down €22,367 (-61.1%), from €36,623 to €14,256
of which Other amounts receivable: -€26,191
- Cash +€6,984
up €6,984 (+22.2%), from €31,437 to €38,421
mainly Receivables within one year (+€22,367) and Tax, wage and social debts (+€4,871)
- Deferred charges and accrued income -€4,484
down €4,484 (-78.9%), from €5,682 to €1,198
- Tangible fixed assets -€1,159
no longer reported in 2025 (was €1,159)
- Other debts -€31,875
no longer reported in 2025 (was €31,875)
- Tax, wage and social debts +€4,871
up €4,871 (+52.8%), from €9,227 to €14,098
- Trade debts +€3,006
up €3,006 (+1,662%), from €181 to €3,187
- Profit (loss) carried forward +€2,792
up €2,792 (+19.9%), from €14,018 to €16,810
- Gross operating margin +€8,337
up €8,337 (+228%), from €3,662 to €11,998
- Taxes +€6,545
up €6,545 (+9,485%), from €69 to €6,614
- Other operating charges +€696
up €696 (+121%), from €577 to €1,273
- Depreciation -€335
down €335 (-20.0%), from €1,674 to €1,339
- Financial income -€150
down €150 (-65.2%), from €230 to €80
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 | €75,260 | €54,055 | -€21,206 | -28.2% |
| Formation expenses | 20 | €359 | €180 | -€180 | -50.0% |
| Fixed assets | 21/28 | €1,159 | - | -€1,159 | |
| Tangible fixed assets | 22/27 | €1,159 | - | -€1,159 | |
| Furniture and vehicles | 24 | €1,159 | - | -€1,159 | |
| Current assets | 29/58 | €73,742 | €53,875 | -€19,867 | -26.9% |
| Amounts receivable within one year | 40/41 | €36,623 | €14,256 | -€22,367 | -61.1% |
| Trade receivables | 40 | - | €3,825 | +€3,825 | |
| Other amounts receivable | 41 | €36,623 | €10,432 | -€26,191 | -71.5% |
| Cash at bank and in hand | 54/58 | €31,437 | €38,421 | +€6,984 | +22.2% |
| Deferred charges and accrued income | 490/1 | €5,682 | €1,198 | -€4,484 | -78.9% |
| Total equity and liabilities | 10/49 | €75,260 | €54,055 | -€21,206 | -28.2% |
| Equity | 10/15 | €33,978 | €36,770 | +€2,792 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,360 | €1,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,360 | €1,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,360 | €1,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,018 | €16,810 | +€2,792 | +19.9% |
| Amounts payable | 17/49 | €41,283 | €17,285 | -€23,998 | -58.1% |
| Amounts payable within one year | 42/48 | €41,283 | €17,285 | -€23,998 | -58.1% |
| Trade debts | 44 | €181 | €3,187 | +€3,006 | +1,662% |
| Suppliers | 440/4 | €181 | €3,187 | +€3,006 | +1,662% |
| Taxes, remuneration and social security | 45 | €9,227 | €14,098 | +€4,871 | +52.8% |
| Taxes | 450/3 | €9,227 | €14,098 | +€4,871 | +52.8% |
| Other amounts payable | 47/48 | €31,875 | - | -€31,875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,674 | €1,339 | -€335 | -20.0% |
| Other operating charges | 640/8 | €577 | €1,273 | +€696 | +121% |
| Gross operating margin | 9900 | €3,662 | €11,998 | +€8,337 | +228% |
| Operating profit (loss) | 9901 | €1,411 | €9,386 | +€7,975 | +565% |
| Financial income | 75/76B | €230 | €80 | -€150 | -65.2% |
| Recurring financial income | 75 | €230 | €80 | -€150 | -65.2% |
| Financial charges | 65/66B | €155 | €60 | -€95 | -61.4% |
| Recurring financial charges | 65 | €155 | €60 | -€95 | -61.4% |
| Profit (loss) for the period before taxes | 9903 | €1,486 | €9,407 | +€7,920 | +533% |
| Income taxes | 67/77 | €69 | €6,614 | +€6,545 | +9,485% |
| Profit (loss) for the period | 9904 | €1,417 | €2,792 | +€1,375 | +97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,417 | €2,792 | +€1,375 | +97.0% |
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 21 October 2026 via checked.be.