JUMAJO: 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.
JUMAJO
Largest movements
- Cash +€59,963
up €59,963 (+6,455%), from €929 to €60,892
mainly Net result for the year (+€34,633) and Other debts (+€17,332)
- Tangible fixed assets -€14,170
down €14,170 (-12.2%), from €116,029 to €101,859
of which Land and buildings: -€9,170
- Receivables within one year -€4,460
down €4,460 (-9.5%), from €47,095 to €42,635
of which Other amounts receivable: -€4,460
- Reserves +€34,633
up €34,633 (+49.8%), from €69,509 to €104,142
of which Distributable reserves: +€34,633
- Other debts +€17,332
up €17,332 (+282%), from €6,150 to €23,482
- Tax, wage and social debts -€7,096
down €7,096 (-73.8%), from €9,621 to €2,525
- Trade debts -€4,076
down €4,076 (-6.7%), from €60,691 to €56,615
- Gross operating margin +€62,759
up €62,759, from -€7,380 to €55,379
- Taxes +€1,896
up €1,896 (+1,090%), from €174 to €2,070
- Depreciation +€743
up €743 (+4.5%), from €16,478 to €17,221
- Financial charges +€593
up €593 (+120%), from €496 to €1,089
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 | €164,971 | €205,764 | +€40,793 | +24.7% |
| Fixed assets | 21/28 | €116,589 | €101,859 | -€14,730 | -12.6% |
| Tangible fixed assets | 22/27 | €116,029 | €101,859 | -€14,170 | -12.2% |
| Land and buildings | 22 | €103,946 | €94,776 | -€9,170 | -8.8% |
| Plant, machinery and equipment | 23 | €12,083 | €7,083 | -€5,000 | -41.4% |
| Financial fixed assets | 28 | €560 | - | -€560 | |
| Current assets | 29/58 | €48,382 | €103,905 | +€55,523 | +115% |
| Amounts receivable within one year | 40/41 | €47,095 | €42,635 | -€4,460 | -9.5% |
| Trade receivables | 40 | €42,500 | €42,500 | = | 0.0% |
| Other amounts receivable | 41 | €4,595 | €135 | -€4,460 | -97.1% |
| Cash at bank and in hand | 54/58 | €929 | €60,892 | +€59,963 | +6,455% |
| Deferred charges and accrued income | 490/1 | €358 | €378 | +€20 | +5.6% |
| Total equity and liabilities | 10/49 | €164,971 | €205,764 | +€40,793 | +24.7% |
| Equity | 10/15 | €88,509 | €123,142 | +€34,633 | +39.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €69,509 | €104,142 | +€34,633 | +49.8% |
| Tax-exempt reserves | 132 | €285 | €285 | = | 0.0% |
| Distributable reserves | 133 | €69,224 | €103,857 | +€34,633 | +50.0% |
| Amounts payable | 17/49 | €76,462 | €82,622 | +€6,160 | +8.1% |
| Amounts payable within one year | 42/48 | €76,462 | €82,622 | +€6,160 | +8.1% |
| Trade debts | 44 | €60,691 | €56,615 | -€4,076 | -6.7% |
| Suppliers | 440/4 | €60,691 | €56,615 | -€4,076 | -6.7% |
| Taxes, remuneration and social security | 45 | €9,621 | €2,525 | -€7,096 | -73.8% |
| Taxes | 450/3 | €9,621 | €2,525 | -€7,096 | -73.8% |
| Other amounts payable | 47/48 | €6,150 | €23,482 | +€17,332 | +282% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,478 | €17,221 | +€743 | +4.5% |
| Other operating charges | 640/8 | €602 | €366 | -€236 | -39.2% |
| Non-recurring operating charges | 66A | €2,975 | - | -€2,975 | |
| Gross operating margin | 9900 | -€7,380 | €55,379 | +€62,759 | |
| Operating profit (loss) | 9901 | -€27,435 | €37,792 | +€65,227 | |
| Financial charges | 65/66B | €496 | €1,089 | +€593 | +120% |
| Recurring financial charges | 65 | €496 | €1,089 | +€593 | +120% |
| Profit (loss) for the period before taxes | 9903 | -€27,931 | €36,703 | +€64,634 | |
| Income taxes | 67/77 | €174 | €2,070 | +€1,896 | +1,090% |
| Profit (loss) for the period | 9904 | -€28,105 | €34,633 | +€62,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,105 | €34,633 | +€62,738 |
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 30 October 2026 via checked.be.