JUMAJU: 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.
JUMAJU
Largest movements
- Financial fixed assets +€120,000
new in 2025: €120,000
- Receivables within one year +€14,486
up €14,486 (+193%), from €7,491 to €21,977
of which Trade receivables: +€14,480
- Tangible fixed assets +€9,585
up €9,585 (+1.4%), from €701,912 to €711,497
of which Furniture and vehicles: +€6,486
- Cash +€8,798
up €8,798 (+278%), from €3,168 to €11,967
mainly Net result for the year (+€70,801) and Debts after one year (+€52,331)
- Reserves +€60,918
new in 2025: €60,918
- Debts after one year +€52,331
up €52,331 (+7.9%), from €663,803 to €716,134
- Current portion of long-term debt +€25,704
up €25,704 (+94.5%), from €27,200 to €52,904
- Tax, wage and social debts +€9,982
up €9,982 (+82.9%), from €12,040 to €22,022
- Profit (loss) carried forward +€9,884
no longer reported in 2025 (was -€9,884)
- Gross operating margin +€24,644
up €24,644 (+23.9%), from €103,238 to €127,883
- Taxes +€18,678
new in 2025: €18,678
- Financial income +€13,200
new in 2025: €13,200
- Financial charges +€2,078
up €2,078 (+8.4%), from €24,739 to €26,817
- Depreciation +€2,009
up €2,009 (+11.5%), from €17,472 to €19,481
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 | €712,571 | €866,274 | +€153,703 | +21.6% |
| Fixed assets | 21/28 | €701,912 | €831,497 | +€129,585 | +18.5% |
| Tangible fixed assets | 22/27 | €701,912 | €711,497 | +€9,585 | +1.4% |
| Land and buildings | 22 | €701,912 | €703,528 | +€1,616 | +0.2% |
| Plant, machinery and equipment | 23 | - | €1,483 | +€1,483 | |
| Furniture and vehicles | 24 | - | €6,486 | +€6,486 | |
| Financial fixed assets | 28 | - | €120,000 | +€120,000 | |
| Current assets | 29/58 | €10,659 | €34,778 | +€24,118 | +226% |
| Amounts receivable within one year | 40/41 | €7,491 | €21,977 | +€14,486 | +193% |
| Trade receivables | 40 | €6,480 | €20,960 | +€14,480 | +223% |
| Other amounts receivable | 41 | €1,011 | €1,017 | +€6 | +0.6% |
| Cash at bank and in hand | 54/58 | €3,168 | €11,967 | +€8,798 | +278% |
| Deferred charges and accrued income | 490/1 | - | €834 | +€834 | |
| Total equity and liabilities | 10/49 | €712,571 | €866,274 | +€153,703 | +21.6% |
| Equity | 10/15 | -€8,884 | €61,918 | +€70,801 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €60,918 | +€60,918 | |
| Distributable reserves | 133 | - | €60,918 | +€60,918 | |
| Profit (loss) carried forward | 14 | -€9,884 | - | +€9,884 | |
| Amounts payable | 17/49 | €721,454 | €804,356 | +€82,902 | +11.5% |
| Amounts payable after more than one year | 17 | €663,803 | €716,134 | +€52,331 | +7.9% |
| Financial debts | 170/4 | €663,803 | €716,134 | +€52,331 | +7.9% |
| Amounts payable within one year | 42/48 | €57,651 | €88,222 | +€30,571 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €27,200 | €52,904 | +€25,704 | +94.5% |
| Trade debts | 44 | €807 | €3,459 | +€2,653 | +329% |
| Suppliers | 440/4 | €807 | €3,459 | +€2,653 | +329% |
| Taxes, remuneration and social security | 45 | €12,040 | €22,022 | +€9,982 | +82.9% |
| Taxes | 450/3 | €12,040 | €22,022 | +€9,982 | +82.9% |
| Other amounts payable | 47/48 | €17,604 | €9,837 | -€7,768 | -44.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,472 | €19,481 | +€2,009 | +11.5% |
| Other operating charges | 640/8 | €6,606 | €5,306 | -€1,301 | -19.7% |
| Gross operating margin | 9900 | €103,238 | €127,883 | +€24,644 | +23.9% |
| Operating profit (loss) | 9901 | €79,160 | €103,096 | +€23,936 | +30.2% |
| Financial income | 75/76B | - | €13,200 | +€13,200 | |
| Recurring financial income | 75 | - | €13,200 | +€13,200 | |
| Financial charges | 65/66B | €24,739 | €26,817 | +€2,078 | +8.4% |
| Recurring financial charges | 65 | €24,739 | €26,817 | +€2,078 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €54,422 | €89,479 | +€35,058 | +64.4% |
| Income taxes | 67/77 | - | €18,678 | +€18,678 | |
| Profit (loss) for the period | 9904 | €54,422 | €70,801 | +€16,380 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €54,422 | €70,801 | +€16,380 | +30.1% |
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 15 October 2026 via checked.be.