JUMALE Events: 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.
What changed
JUMALE Events
NACE 93.199, Other sports activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,561
2024 · -€4,038+€9,599
Equity
€1,523
2024 · -€4,038+€5,561
Cash
€3,789
2024 · €3,773+€16
Balance sheet total
€5,783
2024 · €9,840-€4,058
Largest movements
Assets
- Receivables within one year -€5,192
down €5,192 (-87.7%), from €5,917 to €725
of which Trade receivables: -€5,917
- Deferred charges and accrued income +€1,118
up €1,118 (+745.6%), from €150 to €1,268
Equity and liabilities
- Debts within one year -€9,619
down €9,619 (-69.3%), from €13,878 to €4,259
of which Advances received: -€6,000
- Profit (loss) carried forward +€5,561
up €5,561, from -€4,038 to €1,523
Income statement
- Purchases and services -€191,100
down €191,100 (-72.4%), from €263,791 to €72,691
- Turnover -€181,674
down €181,674 (-69.8%), from €260,176 to €78,502
- Gross operating margin +€9,426
up €9,426, from -€3,615 to €5,811
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.
Result 2024
-€4,038
Gross operating margin
+€9,426
Other operating charges
+€148
Financial charges
+€25
Result 2025
€5,561
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.
From operations
+€16
Investment
€0
Financing
€0
Cash 2024
€3,773
From operations (derived)
+€16
Net result for the year
+€5,561
Receivables within one year
+€5,192
Deferred charges and accrued income
-€1,118
Debts within one year
-€9,619
Cash 2025
€3,789
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,840 | €5,783 | -€4,058 | -41.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €9,840 | €5,783 | -€4,058 | -41.2% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €5,917 | €725 | -€5,192 | -87.7% |
| Trade receivables | 40 | €5,917 | €0 | -€5,917 | -100.0% |
| Other amounts receivable | 41 | €0 | €725 | +€725 | |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,773 | €3,789 | +€16 | +0.4% |
| Deferred charges and accrued income | 490/1 | €150 | €1,268 | +€1,118 | +745.6% |
| Total equity and liabilities | 10/49 | €9,840 | €5,783 | -€4,058 | -41.2% |
| Equity | 10/15 | -€4,038 | €1,523 | +€5,561 | |
| Contributions | 10/11 | €0 | €0 | = | |
| Capital | 10 | €0 | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€4,038 | €1,523 | +€5,561 | |
| Investment grants | 15 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | €0 | = | |
| Provisions for liabilities and charges | 160/5 | €0 | €0 | = | |
| Pensions and similar obligations | 160 | €0 | €0 | = | |
| Taxes | 161 | €0 | €0 | = | |
| Major repairs and maintenance | 162 | €0 | €0 | = | |
| Environmental obligations | 163 | €0 | €0 | = | |
| Other liabilities and charges | 164/5 | €0 | €0 | = | |
| Deferred taxes | 168 | €0 | €0 | = | |
| Amounts payable | 17/49 | €13,878 | €4,259 | -€9,619 | -69.3% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Trade debts | 175 | €0 | €0 | = | |
| Advances received on contracts in progress | 176 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €13,878 | €4,259 | -€9,619 | -69.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Other loans | 439 | €0 | €0 | = | |
| Trade debts | 44 | €14 | €1,198 | +€1,184 | +8366.9% |
| Suppliers | 440/4 | €14 | €1,198 | +€1,184 | +8366.9% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Advances received on contracts in progress | 46 | €6,000 | €0 | -€6,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,198 | €0 | -€5,198 | -100.0% |
| Taxes | 450/3 | €5,198 | €0 | -€5,198 | -100.0% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Turnover | 70 | €260,176 | €78,502 | -€181,674 | -69.8% |
| Membership fees, donations, legacies and grants | 73 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €263,791 | €72,691 | -€191,100 | -72.4% |
| Remuneration, social security and pensions | 62 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €0 | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | = | |
| Other operating charges | 640/8 | €214 | €66 | -€148 | -69.3% |
| Gross operating margin | 9900 | -€3,615 | €5,811 | +€9,426 | |
| Operating profit (loss) | 9901 | -€3,829 | €5,745 | +€9,574 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Non-recurring financial income | 76B | €0 | €0 | = | |
| Financial charges | 65/66B | €209 | €184 | -€25 | -12.0% |
| Recurring financial charges | 65 | €209 | €184 | -€25 | -12.0% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€4,038 | €5,561 | +€9,599 | |
| Transfer from deferred taxes | 780 | €0 | €0 | = | |
| Transfer to deferred taxes | 680 | €0 | €0 | = | |
| Income taxes | 67/77 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | -€4,038 | €5,561 | +€9,599 | |
| Transfer from tax-exempt reserves | 789 | €0 | €0 | = | |
| Transfer to tax-exempt reserves | 689 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,038 | €5,561 | +€9,599 |
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.