JUMAFLO: 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.
JUMAFLO
Largest movements
- Cash +€25,297
up €25,297 (+41.4%), from €61,069 to €86,366
mainly Net result for the year (+€15,217) and Other debts (+€9,608)
- Receivables within one year -€2,407
down €2,407 (-87.0%), from €2,767 to €361
of which Other amounts receivable: -€2,767
- Other debts +€9,608
up €9,608 (+268.1%), from €3,584 to €13,192
- Profit (loss) carried forward +€7,217
up €7,217, from -€6,087 to €1,130
- Accrued charges and deferred income +€7,200
new in 2025: €7,200
- Tax, wage and social debts +€6,828
up €6,828, from €0 to €6,828
- Trade debts -€6,367
down €6,367 (-97.5%), from €6,532 to €165
- Gross operating margin +€15,902
up €15,902 (+387.7%), from €4,102 to €20,004
- Taxes +€4,310
up €4,310 (+32901.1%), from €13 to €4,323
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 | €88,197 | €110,684 | +€22,487 | +25.5% |
| Fixed assets | 21/28 | €23,868 | €23,868 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €23,868 | €23,868 | = | 0.0% |
| Land and buildings | 22 | €23,868 | €23,868 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €64,329 | €86,816 | +€22,487 | +35.0% |
| Amounts receivable within one year | 40/41 | €2,767 | €361 | -€2,407 | -87.0% |
| Trade receivables | 40 | €0 | €361 | +€361 | |
| Other amounts receivable | 41 | €2,767 | €0 | -€2,767 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,069 | €86,366 | +€25,297 | +41.4% |
| Deferred charges and accrued income | 490/1 | €493 | €90 | -€404 | -81.8% |
| Total equity and liabilities | 10/49 | €88,197 | €110,684 | +€22,487 | +25.5% |
| Equity | 10/15 | €78,082 | €83,299 | +€5,217 | +6.7% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €59,379 | €57,379 | -€2,000 | -3.4% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €56,900 | €54,900 | -€2,000 | -3.5% |
| Profit (loss) carried forward | 14 | -€6,087 | €1,130 | +€7,217 | |
| Amounts payable | 17/49 | €10,115 | €27,385 | +€17,270 | +170.7% |
| Amounts payable within one year | 42/48 | €10,115 | €20,185 | +€10,070 | +99.6% |
| Trade debts | 44 | €6,532 | €165 | -€6,367 | -97.5% |
| Suppliers | 440/4 | €6,532 | €165 | -€6,367 | -97.5% |
| Taxes, remuneration and social security | 45 | €0 | €6,828 | +€6,828 | |
| Taxes | 450/3 | €0 | €6,828 | +€6,828 | |
| Other amounts payable | 47/48 | €3,584 | €13,192 | +€9,608 | +268.1% |
| Accrued charges and deferred income | 492/3 | - | €7,200 | +€7,200 | |
| Other operating charges | 640/8 | €518 | €462 | -€56 | -10.8% |
| Gross operating margin | 9900 | €4,102 | €20,004 | +€15,902 | +387.7% |
| Operating profit (loss) | 9901 | €3,584 | €19,542 | +€15,958 | +445.3% |
| Financial income | 75/76B | €44 | €233 | +€189 | +432.5% |
| Recurring financial income | 75 | €44 | €233 | +€189 | +432.5% |
| Financial charges | 65/66B | €218 | €234 | +€16 | +7.4% |
| Recurring financial charges | 65 | €218 | €234 | +€16 | +7.4% |
| Profit (loss) for the period before taxes | 9903 | €3,409 | €19,540 | +€16,131 | +473.2% |
| Income taxes | 67/77 | €13 | €4,323 | +€4,310 | +32901.1% |
| Profit (loss) for the period | 9904 | €3,396 | €15,217 | +€11,821 | +348.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,396 | €15,217 | +€11,821 | +348.1% |
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 12 October 2026 via checked.be.