JUMARA: what changed
Two fiscal 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.
JUMARA
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Cash -€76,515
down €76,515 (-82.6%), from €92,593 to €16,078
mainly Debts after one year (-€159,603) and Current portion of long-term debt (-€26,574)
- Receivables within one year -€8,420
down €8,420 (-100.0%), from €8,420 to €0
- Tangible fixed assets -€6,784
down €6,784 (-4.1%), from €164,154 to €157,371
of which Land and buildings: -€10,963
- Debts after one year -€159,603
down €159,603 (-91.0%), from €175,449 to €15,846
of which Other amounts payable: -€154,812
- Current portion of long-term debt -€26,574
down €26,574 (-84.7%), from €31,365 to €4,791
- Accrued charges and deferred income -€5,928
down €5,928 (-78.9%), from €7,511 to €1,583
- Gross operating margin -€220,874
down €220,874 (-94.3%), from €234,183 to €13,309
- Taxes -€64,241
down €64,241 (-99.7%), from €64,466 to €224
- Other operating charges -€5,989
down €5,989 (-87.4%), from €6,850 to €862
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 | €366,062 | €175,048 | -€191,014 | -52.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €164,154 | €157,371 | -€6,784 | -4.1% |
| Tangible fixed assets | 22/27 | €164,154 | €157,371 | -€6,784 | -4.1% |
| Land and buildings | 22 | €164,154 | €153,192 | -€10,963 | -6.7% |
| Plant, machinery and equipment | 23 | €0 | €3,119 | +€3,119 | |
| Assets under construction and advance payments | 27 | - | €1,060 | +€1,060 | |
| Current assets | 29/58 | €201,908 | €17,678 | -€184,230 | -91.2% |
| Amounts receivable within one year | 40/41 | €8,420 | €0 | -€8,420 | -100.0% |
| Other amounts receivable | 41 | €8,420 | €0 | -€8,420 | -100.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €92,593 | €16,078 | -€76,515 | -82.6% |
| Deferred charges and accrued income | 490/1 | €895 | €1,600 | +€705 | +78.8% |
| Total equity and liabilities | 10/49 | €366,062 | €175,048 | -€191,014 | -52.2% |
| Equity | 10/15 | €151,737 | €152,228 | +€491 | +0.3% |
| Contributions | 10/11 | €19,010 | €19,010 | = | 0.0% |
| Reserves | 13 | €129,201 | €129,692 | +€491 | +0.4% |
| Distributable reserves | 133 | €129,201 | €129,692 | +€491 | +0.4% |
| Profit (loss) carried forward | 14 | €3,526 | €3,526 | = | 0.0% |
| Amounts payable | 17/49 | €214,326 | €22,820 | -€191,505 | -89.4% |
| Amounts payable after more than one year | 17 | €175,449 | €15,846 | -€159,603 | -91.0% |
| Financial debts | 170/4 | €4,791 | €0 | -€4,791 | -100.0% |
| Other amounts payable | 178/9 | €170,658 | €15,846 | -€154,812 | -90.7% |
| Amounts payable within one year | 42/48 | €31,365 | €5,391 | -€25,974 | -82.8% |
| Current portion of amounts payable after more than one year | 42 | €31,365 | €4,791 | -€26,574 | -84.7% |
| Taxes, remuneration and social security | 45 | €0 | €150 | +€150 | |
| Taxes | 450/3 | €0 | €150 | +€150 | |
| Other amounts payable | 47/48 | - | €450 | +€450 | |
| Accrued charges and deferred income | 492/3 | €7,511 | €1,583 | -€5,928 | -78.9% |
| Non-recurring operating income | 76A | €222,281 | - | -€222,281 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,963 | €11,571 | +€609 | +5.6% |
| Other operating charges | 640/8 | €6,850 | €862 | -€5,989 | -87.4% |
| Non-recurring operating charges | 66A | €41,859 | - | -€41,859 | |
| Gross operating margin | 9900 | €234,183 | €13,309 | -€220,874 | -94.3% |
| Operating profit (loss) | 9901 | €174,511 | €876 | -€173,634 | -99.5% |
| Financial income | 75/76B | €1,350 | €338 | -€1,012 | -75.0% |
| Recurring financial income | 75 | €1,350 | €338 | -€1,012 | -75.0% |
| Financial charges | 65/66B | €1,203 | €499 | -€704 | -58.5% |
| Recurring financial charges | 65 | €1,203 | €499 | -€704 | -58.5% |
| Profit (loss) for the period before taxes | 9903 | €174,658 | €715 | -€173,943 | -99.6% |
| Income taxes | 67/77 | €64,466 | €224 | -€64,241 | -99.7% |
| Profit (loss) for the period | 9904 | €110,193 | €491 | -€109,702 | -99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €110,193 | €491 | -€109,702 | -99.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.