JUMANIME: 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.
JUMANIME
Largest movements
- Tangible fixed assets -€26,976
down €26,976 (-3.8%), from €717,530 to €690,553
- Receivables within one year -€25,076
down €25,076 (-46.5%), from €53,911 to €28,835
of which Other amounts receivable: -€53,911
- Debts after one year -€83,953
down €83,953 (-13.2%), from €637,039 to €553,085
of which Financial debts: -€83,953
- Reserves +€16,545
up €16,545 (+8.7%), from €190,780 to €207,325
of which Distributable reserves: +€16,545
- Tax, wage and social debts +€16,501
up €16,501 (+50.2%), from €32,854 to €49,355
of which Taxes: +€21,826
- Financial income -€51,486
no longer reported in 2025 (was €51,486)
- Gross operating margin +€28,989
up €28,989 (+24.7%), from €117,415 to €146,404
- Taxes +€4,738
up €4,738 (+18.8%), from €25,195 to €29,933
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 | €1,222,923 | €1,172,082 | -€50,841 | -4.2% |
| Fixed assets | 21/28 | €1,167,003 | €1,140,027 | -€26,976 | -2.3% |
| Tangible fixed assets | 22/27 | €717,530 | €690,553 | -€26,976 | -3.8% |
| Land and buildings | 22 | €717,530 | €690,553 | -€26,976 | -3.8% |
| Financial fixed assets | 28 | €449,474 | €449,474 | = | 0.0% |
| Current assets | 29/58 | €55,920 | €32,055 | -€23,865 | -42.7% |
| Amounts receivable within one year | 40/41 | €53,911 | €28,835 | -€25,076 | -46.5% |
| Trade receivables | 40 | - | €28,835 | +€28,835 | |
| Other amounts receivable | 41 | €53,911 | - | -€53,911 | |
| Cash at bank and in hand | 54/58 | €852 | €1,972 | +€1,119 | +131% |
| Deferred charges and accrued income | 490/1 | €1,157 | €1,249 | +€92 | +7.9% |
| Total equity and liabilities | 10/49 | €1,222,923 | €1,172,082 | -€50,841 | -4.2% |
| Equity | 10/15 | €252,615 | €269,160 | +€16,545 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,780 | €207,325 | +€16,545 | +8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €188,920 | €205,465 | +€16,545 | +8.8% |
| Profit (loss) carried forward | 14 | €43,235 | €43,235 | +€0 | 0.0% |
| Amounts payable | 17/49 | €970,308 | €902,922 | -€67,386 | -6.9% |
| Amounts payable after more than one year | 17 | €637,039 | €553,085 | -€83,953 | -13.2% |
| Financial debts | 170/4 | €635,426 | €551,472 | -€83,953 | -13.2% |
| Other amounts payable | 178/9 | €1,613 | €1,613 | = | 0.0% |
| Amounts payable within one year | 42/48 | €333,270 | €349,837 | +€16,567 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €84,111 | €85,852 | +€1,742 | +2.1% |
| Trade debts | 44 | €13,609 | €13,330 | -€279 | -2.0% |
| Suppliers | 440/4 | €13,609 | €13,330 | -€279 | -2.0% |
| Advances received on contracts in progress | 46 | €5,040 | - | -€5,040 | |
| Taxes, remuneration and social security | 45 | €32,854 | €49,355 | +€16,501 | +50.2% |
| Taxes | 450/3 | €27,529 | €49,355 | +€21,826 | +79.3% |
| Remuneration and social security | 454/9 | €5,325 | - | -€5,325 | |
| Other amounts payable | 47/48 | €197,656 | €201,299 | +€3,643 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,950 | €26,976 | +€26 | +0.1% |
| Other operating charges | 640/8 | €11,531 | €12,224 | +€693 | +6.0% |
| Gross operating margin | 9900 | €117,415 | €146,404 | +€28,989 | +24.7% |
| Operating profit (loss) | 9901 | €78,934 | €107,204 | +€28,270 | +35.8% |
| Financial income | 75/76B | €51,486 | - | -€51,486 | |
| Recurring financial income | 75 | €51,486 | - | -€51,486 | |
| Financial charges | 65/66B | €15,936 | €15,726 | -€210 | -1.3% |
| Recurring financial charges | 65 | €15,936 | €15,726 | -€210 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €114,485 | €91,478 | -€23,007 | -20.1% |
| Income taxes | 67/77 | €25,195 | €29,933 | +€4,738 | +18.8% |
| Profit (loss) for the period | 9904 | €89,290 | €61,545 | -€27,745 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,290 | €61,545 | -€27,745 | -31.1% |
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 28 October 2026 via checked.be.