JUMALIX: 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.
JUMALIX
Largest movements
- Tangible fixed assets -€16,869
down €16,869 (-37.2%), from €45,348 to €28,479
of which Leasing and similar rights: -€15,285
- Cash +€6,299
up €6,299 (+41.8%), from €15,065 to €21,364
mainly Depreciation (+€16,527) and Receivables after one year (+€3,788)
- Receivables after one year -€3,788
down €3,788 (-100%), from €3,788 to €0
- Deferred charges and accrued income -€787
down €787 (-31.7%), from €2,480 to €1,693
- Debts after one year -€11,819
down €11,819 (-100%), from €11,819 to €0
- Profit (loss) carried forward -€1,258
down €1,258 (-18.3%), from -€6,866 to -€8,125
- Current portion of long-term debt -€1,194
down €1,194 (-9.2%), from €13,013 to €11,819
- Gross operating margin +€2,121
up €2,121 (+14.0%), from €15,120 to €17,241
- Depreciation -€1,131
down €1,131 (-6.4%), from €17,658 to €16,527
- Financial charges -€353
down €353 (-40.1%), from €880 to €527
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 | €70,558 | €55,463 | -€15,095 | -21.4% |
| Fixed assets | 21/28 | €45,438 | €28,569 | -€16,869 | -37.1% |
| Tangible fixed assets | 22/27 | €45,348 | €28,479 | -€16,869 | -37.2% |
| Plant, machinery and equipment | 23 | €974 | €615 | -€358 | -36.8% |
| Furniture and vehicles | 24 | €1,667 | €891 | -€776 | -46.6% |
| Leasing and similar rights | 25 | €41,459 | €26,173 | -€15,285 | -36.9% |
| Other tangible fixed assets | 26 | €1,249 | €800 | -€449 | -36.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €25,120 | €26,894 | +€1,774 | +7.1% |
| Amounts receivable after more than one year | 29 | €3,788 | €0 | -€3,788 | -100% |
| Other amounts receivable | 291 | €3,788 | €0 | -€3,788 | -100% |
| Amounts receivable within one year | 40/41 | €3,788 | €3,837 | +€49 | +1.3% |
| Other amounts receivable | 41 | €3,788 | €3,837 | +€49 | +1.3% |
| Cash at bank and in hand | 54/58 | €15,065 | €21,364 | +€6,299 | +41.8% |
| Deferred charges and accrued income | 490/1 | €2,480 | €1,693 | -€787 | -31.7% |
| Total equity and liabilities | 10/49 | €70,558 | €55,463 | -€15,095 | -21.4% |
| Equity | 10/15 | €41,480 | €40,222 | -€1,258 | -3.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,946 | €35,946 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €35,946 | €35,946 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,866 | -€8,125 | -€1,258 | -18.3% |
| Amounts payable | 17/49 | €29,078 | €15,241 | -€13,837 | -47.6% |
| Amounts payable after more than one year | 17 | €11,819 | €0 | -€11,819 | -100% |
| Financial debts | 170/4 | €11,819 | €0 | -€11,819 | -100% |
| Amounts payable within one year | 42/48 | €17,065 | €15,041 | -€2,024 | -11.9% |
| Current portion of amounts payable after more than one year | 42 | €13,013 | €11,819 | -€1,194 | -9.2% |
| Trade debts | 44 | €370 | €151 | -€219 | -59.2% |
| Suppliers | 440/4 | €370 | €151 | -€219 | -59.2% |
| Taxes, remuneration and social security | 45 | €206 | €202 | -€4 | -1.9% |
| Taxes | 450/3 | €206 | €202 | -€4 | -1.9% |
| Other amounts payable | 47/48 | €3,475 | €2,868 | -€606 | -17.5% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,658 | €16,527 | -€1,131 | -6.4% |
| Other operating charges | 640/8 | €1,219 | €1,130 | -€88 | -7.3% |
| Non-recurring operating charges | 66A | - | €342 | +€342 | |
| Gross operating margin | 9900 | €15,120 | €17,241 | +€2,121 | +14.0% |
| Operating profit (loss) | 9901 | -€3,757 | -€759 | +€2,999 | +79.8% |
| Financial income | 75/76B | €341 | €229 | -€112 | -32.7% |
| Recurring financial income | 75 | €341 | €229 | -€112 | -32.7% |
| Financial charges | 65/66B | €880 | €527 | -€353 | -40.1% |
| Recurring financial charges | 65 | €880 | €527 | -€353 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,297 | -€1,056 | +€3,240 | +75.4% |
| Income taxes | 67/77 | €206 | €202 | -€4 | -1.9% |
| Profit (loss) for the period | 9904 | -€4,503 | -€1,258 | +€3,244 | +72.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,503 | -€1,258 | +€3,244 | +72.1% |
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 29 October 2026 via checked.be.