JUMALA: what changed
Two fiscal 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.
JUMALA
Largest movements
- Current investments -€267,911
down €267,911 (-22.5%), from €1.2m to €923,943
- Cash +€117,606
up €117,606 (+63.3%), from €185,712 to €303,318
mainly Current investments (+€267,911) and Net result for the year (+€210,680)
- Receivables within one year +€93,527
up €93,527 (+323.4%), from €28,916 to €122,443
of which Other amounts receivable: +€62,067
- Tangible fixed assets -€44,921
down €44,921 (-11.9%), from €377,036 to €332,115
of which Other tangible fixed assets: -€40,315
- Deferred charges and accrued income +€28,015
up €28,015 (+1767.8%), from €1,585 to €29,599
- Other debts -€313,756
down €313,756 (-99.9%), from €314,050 to €294
- Reserves +€210,680
up €210,680 (+14.7%), from €1.4m to €1.6m
- Trade debts +€30,393
up €30,393 (+6074.7%), from €500 to €30,893
- Financial income +€30,029
up €30,029 (+111.5%), from €26,935 to €56,963
- Gross operating margin +€17,064
up €17,064 (+6.2%), from €273,827 to €290,890
- Taxes +€12,783
up €12,783 (+16.7%), from €76,545 to €89,328
- Financial charges -€5,353
down €5,353, from €1,773 to -€3,579
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,785,103 | €1,711,418 | -€73,685 | -4.1% |
| Fixed assets | 21/28 | €377,036 | €332,115 | -€44,921 | -11.9% |
| Tangible fixed assets | 22/27 | €377,036 | €332,115 | -€44,921 | -11.9% |
| Land and buildings | 22 | €132,392 | €125,150 | -€7,242 | -5.5% |
| Plant, machinery and equipment | 23 | - | €1,724 | +€1,724 | |
| Furniture and vehicles | 24 | - | €912 | +€912 | |
| Other tangible fixed assets | 26 | €244,644 | €204,329 | -€40,315 | -16.5% |
| Current assets | 29/58 | €1,408,066 | €1,379,303 | -€28,763 | -2.0% |
| Amounts receivable within one year | 40/41 | €28,916 | €122,443 | +€93,527 | +323.4% |
| Trade receivables | 40 | €12,100 | €43,560 | +€31,460 | +260.0% |
| Other amounts receivable | 41 | €16,816 | €78,883 | +€62,067 | +369.1% |
| Current investments | 50/53 | €1,191,854 | €923,943 | -€267,911 | -22.5% |
| Cash at bank and in hand | 54/58 | €185,712 | €303,318 | +€117,606 | +63.3% |
| Deferred charges and accrued income | 490/1 | €1,585 | €29,599 | +€28,015 | +1767.8% |
| Total equity and liabilities | 10/49 | €1,785,103 | €1,711,418 | -€73,685 | -4.1% |
| Equity | 10/15 | €1,451,407 | €1,662,086 | +€210,680 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,432,807 | €1,643,486 | +€210,680 | +14.7% |
| Distributable reserves | 133 | €1,432,807 | €1,643,486 | +€210,680 | +14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €333,696 | €49,331 | -€284,365 | -85.2% |
| Amounts payable within one year | 42/48 | €332,715 | €49,331 | -€283,383 | -85.2% |
| Trade debts | 44 | €500 | €30,893 | +€30,393 | +6074.7% |
| Suppliers | 440/4 | €500 | €30,893 | +€30,393 | +6074.7% |
| Taxes, remuneration and social security | 45 | €18,165 | €18,144 | -€20 | -0.1% |
| Taxes | 450/3 | €8,070 | €18,144 | +€10,074 | +124.8% |
| Remuneration and social security | 454/9 | €10,095 | €0 | -€10,095 | -100.0% |
| Other amounts payable | 47/48 | €314,050 | €294 | -€313,756 | -99.9% |
| Accrued charges and deferred income | 492/3 | €981 | €0 | -€981 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,943 | €47,992 | +€1,049 | +2.2% |
| Other operating charges | 640/8 | €4,081 | €3,433 | -€648 | -15.9% |
| Gross operating margin | 9900 | €273,827 | €290,890 | +€17,064 | +6.2% |
| Operating profit (loss) | 9901 | €222,803 | €239,465 | +€16,662 | +7.5% |
| Financial income | 75/76B | €26,935 | €56,963 | +€30,029 | +111.5% |
| Recurring financial income | 75 | €26,935 | €56,963 | +€30,029 | +111.5% |
| Financial charges | 65/66B | €1,773 | -€3,579 | -€5,353 | |
| Recurring financial charges | 65 | €1,773 | -€3,579 | -€5,353 | |
| Profit (loss) for the period before taxes | 9903 | €247,964 | €300,008 | +€52,044 | +21.0% |
| Income taxes | 67/77 | €76,545 | €89,328 | +€12,783 | +16.7% |
| Profit (loss) for the period | 9904 | €171,419 | €210,680 | +€39,261 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €171,419 | €210,680 | +€39,261 | +22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.