JUMANOT: 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.
JUMANOT
Largest movements
- Cash -€315,160
down €315,160 (-64.1%), from €491,537 to €176,377
mainly Contributions, distributions and other (-€761,532) and Debts after one year (-€114,774)
- Receivables within one year -€24,662
down €24,662 (-30.5%), from €80,777 to €56,115
of which Trade receivables: -€41,325
- Reserves -€321,877
down €321,877 (-89.2%), from €360,921 to €39,044
of which Distributable reserves: -€321,877
- Debts after one year -€114,774
down €114,774 (-20.7%), from €554,741 to €439,967
- Other debts +€100,583
up €100,583 (+15.0%), from €669,482 to €770,065
- Short-term financial debts +€25,474
new in 2025: €25,474
- Gross operating margin -€71,547
down €71,547 (-10.5%), from €678,684 to €607,137
- Taxes -€27,512
down €27,512 (-15.5%), from €177,119 to €149,607
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 | €1,765,569 | €1,435,457 | -€330,111 | -18.7% |
| Fixed assets | 21/28 | €1,190,954 | €1,197,401 | +€6,447 | +0.5% |
| Tangible fixed assets | 22/27 | €43,214 | €49,661 | +€6,447 | +14.9% |
| Land and buildings | 22 | €19,256 | €27,646 | +€8,390 | +43.6% |
| Plant, machinery and equipment | 23 | €22,463 | €17,232 | -€5,232 | -23.3% |
| Furniture and vehicles | 24 | €1,495 | €4,784 | +€3,288 | +220% |
| Financial fixed assets | 28 | €1,147,740 | €1,147,740 | = | 0.0% |
| Current assets | 29/58 | €574,614 | €238,056 | -€336,558 | -58.6% |
| Amounts receivable within one year | 40/41 | €80,777 | €56,115 | -€24,662 | -30.5% |
| Trade receivables | 40 | €80,650 | €39,325 | -€41,325 | -51.2% |
| Other amounts receivable | 41 | €127 | €16,790 | +€16,663 | +13,082% |
| Cash at bank and in hand | 54/58 | €491,537 | €176,377 | -€315,160 | -64.1% |
| Deferred charges and accrued income | 490/1 | €2,300 | €5,565 | +€3,265 | +142% |
| Total equity and liabilities | 10/49 | €1,765,569 | €1,435,457 | -€330,111 | -18.7% |
| Equity | 10/15 | €379,521 | €57,644 | -€321,877 | -84.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €360,921 | €39,044 | -€321,877 | -89.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €360,921 | €39,044 | -€321,877 | -89.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,386,048 | €1,377,814 | -€8,234 | -0.6% |
| Amounts payable after more than one year | 17 | €554,741 | €439,967 | -€114,774 | -20.7% |
| Financial debts | 170/4 | €554,741 | €439,967 | -€114,774 | -20.7% |
| Amounts payable within one year | 42/48 | €829,480 | €934,616 | +€105,136 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €114,774 | €114,774 | = | 0.0% |
| Financial debts | 43 | - | €25,474 | +€25,474 | |
| Credit institutions | 430/8 | - | €25,474 | +€25,474 | |
| Trade debts | 44 | €3,636 | €160 | -€3,476 | -95.6% |
| Suppliers | 440/4 | €3,636 | €160 | -€3,476 | -95.6% |
| Taxes, remuneration and social security | 45 | €41,588 | €24,143 | -€17,444 | -41.9% |
| Taxes | 450/3 | €38,988 | €24,143 | -€14,844 | -38.1% |
| Remuneration and social security | 454/9 | €2,600 | €0 | -€2,600 | -100% |
| Other amounts payable | 47/48 | €669,482 | €770,065 | +€100,583 | +15.0% |
| Accrued charges and deferred income | 492/3 | €1,827 | €3,231 | +€1,404 | +76.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,305 | €12,112 | -€2,193 | -15.3% |
| Other operating charges | 640/8 | €1,244 | €271 | -€973 | -78.2% |
| Gross operating margin | 9900 | €678,684 | €607,137 | -€71,547 | -10.5% |
| Operating profit (loss) | 9901 | €663,135 | €594,754 | -€68,381 | -10.3% |
| Financial income | 75/76B | €51 | €1,178 | +€1,127 | +2,207% |
| Recurring financial income | 75 | €51 | €1,178 | +€1,127 | +2,207% |
| Financial charges | 65/66B | €5,825 | €6,670 | +€845 | +14.5% |
| Recurring financial charges | 65 | €5,825 | €6,670 | +€845 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €657,362 | €589,262 | -€68,100 | -10.4% |
| Income taxes | 67/77 | €177,119 | €149,607 | -€27,512 | -15.5% |
| Profit (loss) for the period | 9904 | €480,242 | €439,655 | -€40,587 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €480,242 | €439,655 | -€40,587 | -8.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.