Jumar Invest: 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.
Jumar Invest
Largest movements
- Cash +€12,568
up €12,568 (+158.7%), from €7,920 to €20,488
mainly Advances received (+€20,366) and Net result for the year (+€1,291)
- Advances received +€20,366
new in 2025: €20,366
- Tax, wage and social debts -€7,507
down €7,507 (-60.8%), from €12,349 to €4,842
of which Taxes: -€7,507
- Other debts -€2,906
down €2,906 (-82.9%), from €3,507 to €601
- Trade debts +€876
up €876 (+37.4%), from €2,345 to €3,220
- Financial charges -€717
down €717 (-30.6%), from €2,346 to €1,629
- Gross operating margin -€551
down €551 (-9.4%), from €5,882 to €5,331
- Taxes -€257
down €257 (-23.2%), from €1,110 to €853
- Financial income -€64
down €64 (-30.5%), from €211 to €147
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 | €53,094 | €65,003 | +€11,910 | +22.4% |
| Fixed assets | 21/28 | €955 | €457 | -€498 | -52.2% |
| Tangible fixed assets | 22/27 | €955 | €457 | -€498 | -52.2% |
| Furniture and vehicles | 24 | €955 | €457 | -€498 | -52.2% |
| Current assets | 29/58 | €52,139 | €64,547 | +€12,408 | +23.8% |
| Amounts receivable within one year | 40/41 | €44,219 | €44,059 | -€160 | -0.4% |
| Trade receivables | 40 | €42,515 | - | -€42,515 | |
| Other amounts receivable | 41 | €1,704 | €44,059 | +€42,355 | +2485.9% |
| Cash at bank and in hand | 54/58 | €7,920 | €20,488 | +€12,568 | +158.7% |
| Total equity and liabilities | 10/49 | €53,094 | €65,003 | +€11,910 | +22.4% |
| Equity | 10/15 | €34,577 | €35,008 | +€432 | +1.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €24,534 | €24,534 | = | 0.0% |
| Distributable reserves | 133 | €24,534 | €24,534 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43 | €475 | +€432 | +996.1% |
| Amounts payable | 17/49 | €18,517 | €29,995 | +€11,478 | +62.0% |
| Amounts payable within one year | 42/48 | €18,201 | €29,030 | +€10,829 | +59.5% |
| Trade debts | 44 | €2,345 | €3,220 | +€876 | +37.4% |
| Suppliers | 440/4 | €2,345 | €3,220 | +€876 | +37.4% |
| Advances received on contracts in progress | 46 | - | €20,366 | +€20,366 | |
| Taxes, remuneration and social security | 45 | €12,349 | €4,842 | -€7,507 | -60.8% |
| Taxes | 450/3 | €10,849 | €3,342 | -€7,507 | -69.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,507 | €601 | -€2,906 | -82.9% |
| Accrued charges and deferred income | 492/3 | €316 | €965 | +€649 | +205.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €498 | €498 | = | 0.0% |
| Other operating charges | 640/8 | €1,263 | €1,208 | -€55 | -4.4% |
| Gross operating margin | 9900 | €5,882 | €5,331 | -€551 | -9.4% |
| Operating profit (loss) | 9901 | €4,121 | €3,625 | -€496 | -12.0% |
| Financial income | 75/76B | €211 | €147 | -€64 | -30.5% |
| Recurring financial income | 75 | €211 | €147 | -€64 | -30.5% |
| Financial charges | 65/66B | €2,346 | €1,629 | -€717 | -30.6% |
| Recurring financial charges | 65 | €2,346 | €1,629 | -€717 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €1,986 | €2,143 | +€157 | +7.9% |
| Income taxes | 67/77 | €1,110 | €853 | -€257 | -23.2% |
| Profit (loss) for the period | 9904 | €876 | €1,291 | +€414 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €876 | €1,291 | +€414 | +47.3% |
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 10 October 2026 via checked.be.