JUMAPA: 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.
JUMAPA
Largest movements
- Cash +€44,139
up €44,139 (+138.2%), from €31,948 to €76,087
mainly Net result for the year (+€27,875) and Tax, wage and social debts (+€12,652)
- Receivables within one year -€7,143
down €7,143 (-25.0%), from €28,534 to €21,391
of which Trade receivables: -€14,329
- Deferred charges and accrued income +€3,988
up €3,988 (+601.3%), from €663 to €4,651
- Tangible fixed assets +€3,793
new in 2025: €3,793
of which Furniture and vehicles: +€2,411
- Reserves +€27,875
up €27,875 (+85.2%), from €32,709 to €60,585
- Tax, wage and social debts +€12,652
up €12,652 (+53.9%), from €23,493 to €36,144
of which Taxes: +€12,360
- Trade debts +€4,250
up €4,250 (+95.6%), from €4,444 to €8,694
- Gross operating margin -€5,529
down €5,529 (-12.3%), from €45,046 to €39,517
- Financial income +€492
up €492 (+74.1%), from €663 to €1,155
- Taxes -€460
down €460 (-4.0%), from €11,625 to €11,165
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,145 | €105,923 | +€44,777 | +73.2% |
| Fixed assets | 21/28 | - | €3,793 | +€3,793 | |
| Tangible fixed assets | 22/27 | - | €3,793 | +€3,793 | |
| Furniture and vehicles | 24 | - | €2,411 | +€2,411 | |
| Other tangible fixed assets | 26 | - | €1,382 | +€1,382 | |
| Current assets | 29/58 | €61,145 | €102,129 | +€40,984 | +67.0% |
| Amounts receivable within one year | 40/41 | €28,534 | €21,391 | -€7,143 | -25.0% |
| Trade receivables | 40 | €14,329 | €0 | -€14,329 | -100.0% |
| Other amounts receivable | 41 | €14,204 | €21,391 | +€7,187 | +50.6% |
| Cash at bank and in hand | 54/58 | €31,948 | €76,087 | +€44,139 | +138.2% |
| Deferred charges and accrued income | 490/1 | €663 | €4,651 | +€3,988 | +601.3% |
| Total equity and liabilities | 10/49 | €61,145 | €105,923 | +€44,777 | +73.2% |
| Equity | 10/15 | €33,209 | €61,085 | +€27,875 | +83.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €32,709 | €60,585 | +€27,875 | +85.2% |
| Distributable reserves | 133 | €32,709 | €60,585 | +€27,875 | +85.2% |
| Amounts payable | 17/49 | €27,936 | €44,838 | +€16,902 | +60.5% |
| Amounts payable within one year | 42/48 | €27,936 | €44,838 | +€16,902 | +60.5% |
| Trade debts | 44 | €4,444 | €8,694 | +€4,250 | +95.6% |
| Suppliers | 440/4 | €4,444 | €8,694 | +€4,250 | +95.6% |
| Taxes, remuneration and social security | 45 | €23,493 | €36,144 | +€12,652 | +53.9% |
| Taxes | 450/3 | €21,484 | €33,844 | +€12,360 | +57.5% |
| Remuneration and social security | 454/9 | €2,009 | €2,300 | +€291 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €255 | +€255 | |
| Other operating charges | 640/8 | €1,375 | €1,255 | -€120 | -8.7% |
| Gross operating margin | 9900 | €45,046 | €39,517 | -€5,529 | -12.3% |
| Operating profit (loss) | 9901 | €43,671 | €38,007 | -€5,664 | -13.0% |
| Financial income | 75/76B | €663 | €1,155 | +€492 | +74.1% |
| Recurring financial income | 75 | €663 | €1,155 | +€492 | +74.1% |
| Financial charges | 65/66B | €0 | €121 | +€121 | +1211800.0% |
| Recurring financial charges | 65 | €0 | €121 | +€121 | +1211800.0% |
| Profit (loss) for the period before taxes | 9903 | €44,334 | €39,040 | -€5,294 | -11.9% |
| Income taxes | 67/77 | €11,625 | €11,165 | -€460 | -4.0% |
| Profit (loss) for the period | 9904 | €32,709 | €27,875 | -€4,834 | -14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,709 | €27,875 | -€4,834 | -14.8% |
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 9 October 2026 via checked.be.