JUMALI SOINS: 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.
JUMALI SOINS
Largest movements
- Receivables within one year -€28,871
down €28,871 (-94.6%), from €30,516 to €1,645
- Intangible fixed assets -€18,300
no longer reported in 2024 (was €18,300)
- Tangible fixed assets -€11,571
down €11,571 (-33.9%), from €34,105 to €22,534
of which Furniture and vehicles: -€11,239
- Deferred charges and accrued income +€1,894
up €1,894 (+49.6%), from €3,820 to €5,714
- Profit (loss) carried forward -€36,905
down €36,905, from €17,553 to -€19,352
- Debts after one year -€14,107
down €14,107 (-47.0%), from €30,033 to €15,926
- Current portion of long-term debt -€8,479
down €8,479 (-37.6%), from €22,576 to €14,097
- Other debts +€5,000
new in 2024: €5,000
- Trade debts -€1,259
down €1,259 (-75.8%), from €1,662 to €403
- Gross operating margin -€28,685
down €28,685, from €17,149 to -€11,536
- Taxes -€11,098
down €11,098, from €4,199 to -€6,899
- Financial charges -€687
down €687 (-24.1%), from €2,852 to €2,165
of which Non-recurring financial charges: -€641
- Depreciation -€180
down €180 (-0.6%), from €30,051 to €29,871
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,059 | €36,534 | -€56,525 | -60.7% |
| Fixed assets | 21/28 | €52,405 | €22,534 | -€29,871 | -57.0% |
| Intangible fixed assets | 21 | €18,300 | - | -€18,300 | |
| Tangible fixed assets | 22/27 | €34,105 | €22,534 | -€11,571 | -33.9% |
| Land and buildings | 22 | €332 | - | -€332 | |
| Furniture and vehicles | 24 | €33,773 | €22,534 | -€11,239 | -33.3% |
| Current assets | 29/58 | €40,654 | €14,000 | -€26,654 | -65.6% |
| Amounts receivable within one year | 40/41 | €30,516 | €1,645 | -€28,871 | -94.6% |
| Other amounts receivable | 41 | €30,516 | €1,645 | -€28,871 | -94.6% |
| Cash at bank and in hand | 54/58 | €6,318 | €6,641 | +€323 | +5.1% |
| Deferred charges and accrued income | 490/1 | €3,820 | €5,714 | +€1,894 | +49.6% |
| Total equity and liabilities | 10/49 | €93,059 | €36,534 | -€56,525 | -60.7% |
| Equity | 10/15 | €38,013 | €1,108 | -€36,905 | -97.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,553 | -€19,352 | -€36,905 | |
| Amounts payable | 17/49 | €55,046 | €35,426 | -€19,620 | -35.6% |
| Amounts payable after more than one year | 17 | €30,033 | €15,926 | -€14,107 | -47.0% |
| Financial debts | 170/4 | €30,033 | €15,926 | -€14,107 | -47.0% |
| Amounts payable within one year | 42/48 | €25,013 | €19,500 | -€5,513 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €22,576 | €14,097 | -€8,479 | -37.6% |
| Trade debts | 44 | €1,662 | €403 | -€1,259 | -75.8% |
| Suppliers | 440/4 | €1,662 | €403 | -€1,259 | -75.8% |
| Taxes, remuneration and social security | 45 | €775 | - | -€775 | |
| Taxes | 450/3 | €775 | - | -€775 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,051 | €29,871 | -€180 | -0.6% |
| Other operating charges | 640/8 | €220 | €232 | +€12 | +5.5% |
| Gross operating margin | 9900 | €17,149 | -€11,536 | -€28,685 | |
| Operating profit (loss) | 9901 | -€13,122 | -€41,639 | -€28,517 | -217% |
| Financial charges | 65/66B | €2,852 | €2,165 | -€687 | -24.1% |
| Recurring financial charges | 65 | €1,821 | €1,775 | -€46 | -2.5% |
| Non-recurring financial charges | 66B | €1,031 | €390 | -€641 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,974 | -€43,804 | -€27,830 | -174% |
| Income taxes | 67/77 | €4,199 | -€6,899 | -€11,098 | |
| Profit (loss) for the period | 9904 | -€20,173 | -€36,905 | -€16,732 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,173 | -€36,905 | -€16,732 | -82.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.