JuMaK: 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.
JuMaK
Largest movements
- Financial fixed assets +€75,000
new in 2025: €75,000
- Receivables within one year -€14,593
down €14,593 (-43.5%), from €33,509 to €18,916
of which Other amounts receivable: -€11,615
- Cash +€3,173
up €3,173 (+58.7%), from €5,407 to €8,580
mainly Debts after one year (+€34,687) and Receivables within one year (+€14,593)
- Debts after one year +€34,687
new in 2025: €34,687
- Other debts +€12,195
new in 2025: €12,195
- Current portion of long-term debt +€9,339
new in 2025: €9,339
- Profit (loss) carried forward +€8,484
up €8,484 (+63.9%), from €13,287 to €21,770
- Tax, wage and social debts -€7,313
down €7,313 (-42.3%), from €17,277 to €9,964
- Financial charges +€4,657
up €4,657 (+1033.5%), from €451 to €5,108
- Taxes -€1,231
down €1,231 (-28.2%), from €4,364 to €3,133
- Gross operating margin -€864
down €864 (-4.7%), from €18,500 to €17,636
- Depreciation +€424
up €424 (+162.8%), from €261 to €685
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 | €40,496 | €105,129 | +€64,633 | +159.6% |
| Fixed assets | 21/28 | €1,580 | €77,583 | +€76,003 | +4811.1% |
| Tangible fixed assets | 22/27 | €1,580 | €2,583 | +€1,003 | +63.5% |
| Plant, machinery and equipment | 23 | €1,580 | €1,396 | -€184 | -11.6% |
| Furniture and vehicles | 24 | - | €1,187 | +€1,187 | |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €38,916 | €27,546 | -€11,370 | -29.2% |
| Amounts receivable within one year | 40/41 | €33,509 | €18,916 | -€14,593 | -43.5% |
| Trade receivables | 40 | €16,280 | €13,302 | -€2,978 | -18.3% |
| Other amounts receivable | 41 | €17,229 | €5,614 | -€11,615 | -67.4% |
| Cash at bank and in hand | 54/58 | €5,407 | €8,580 | +€3,173 | +58.7% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €40,496 | €105,129 | +€64,633 | +159.6% |
| Equity | 10/15 | €15,287 | €23,770 | +€8,484 | +55.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,287 | €21,770 | +€8,484 | +63.9% |
| Amounts payable | 17/49 | €25,209 | €81,359 | +€56,150 | +222.7% |
| Amounts payable after more than one year | 17 | - | €34,687 | +€34,687 | |
| Financial debts | 170/4 | - | €34,687 | +€34,687 | |
| Amounts payable within one year | 42/48 | €25,209 | €46,671 | +€21,462 | +85.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,339 | +€9,339 | |
| Trade debts | 44 | €7,932 | €15,174 | +€7,242 | +91.3% |
| Suppliers | 440/4 | €7,932 | €15,174 | +€7,242 | +91.3% |
| Taxes, remuneration and social security | 45 | €17,277 | €9,964 | -€7,313 | -42.3% |
| Taxes | 450/3 | €17,277 | €9,964 | -€7,313 | -42.3% |
| Other amounts payable | 47/48 | - | €12,195 | +€12,195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €685 | +€424 | +162.8% |
| Other operating charges | 640/8 | €138 | €226 | +€88 | +64.2% |
| Gross operating margin | 9900 | €18,500 | €17,636 | -€864 | -4.7% |
| Operating profit (loss) | 9901 | €18,102 | €16,725 | -€1,377 | -7.6% |
| Financial charges | 65/66B | €451 | €5,108 | +€4,657 | +1033.5% |
| Recurring financial charges | 65 | €451 | €5,108 | +€4,657 | +1033.5% |
| Profit (loss) for the period before taxes | 9903 | €17,651 | €11,616 | -€6,035 | -34.2% |
| Income taxes | 67/77 | €4,364 | €3,133 | -€1,231 | -28.2% |
| Profit (loss) for the period | 9904 | €13,287 | €8,484 | -€4,803 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,287 | €8,484 | -€4,803 | -36.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.