JUMAREL IT: 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.
JUMAREL IT
Largest movements
- Receivables within one year +€43,927
new in 2025: €43,927
of which Trade receivables: +€30,250
- Cash -€19,838
down €19,838 (-32.1%), from €61,846 to €42,008
mainly Receivables within one year (-€43,927) and Other debts (-€3,657)
- Tangible fixed assets -€8,895
down €8,895 (-20.2%), from €43,944 to €35,049
- Deferred charges and accrued income +€2,405
up €2,405 (+127%), from €1,893 to €4,299
- Trade debts +€18,893
up €18,893 (+116,123%), from €16 to €18,909
- Other debts -€3,657
down €3,657 (-100%), from €3,657 to €0
- Tax, wage and social debts +€1,898
up €1,898 (+9.2%), from €20,721 to €22,619
of which Remuneration and social security: +€2,725
- Staff costs +€41,554
up €41,554 (+706%), from €5,886 to €47,441
- Gross operating margin +€15,390
up €15,390 (+32.2%), from €47,835 to €63,225
- Taxes -€8,153
down €8,153 (-85.2%), from €9,574 to €1,421
- Depreciation +€2,272
up €2,272 (+26.3%), from €8,630 to €10,902
- Financial charges +€1,654
up €1,654 (+129%), from €1,286 to €2,940
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 | €107,683 | €125,282 | +€17,599 | +16.3% |
| Fixed assets | 21/28 | €43,944 | €35,049 | -€8,895 | -20.2% |
| Tangible fixed assets | 22/27 | €43,944 | €35,049 | -€8,895 | -20.2% |
| Furniture and vehicles | 24 | €43,944 | €35,049 | -€8,895 | -20.2% |
| Current assets | 29/58 | €63,739 | €90,234 | +€26,494 | +41.6% |
| Amounts receivable within one year | 40/41 | - | €43,927 | +€43,927 | |
| Trade receivables | 40 | - | €30,250 | +€30,250 | |
| Other amounts receivable | 41 | - | €13,677 | +€13,677 | |
| Cash at bank and in hand | 54/58 | €61,846 | €42,008 | -€19,838 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,893 | €4,299 | +€2,405 | +127% |
| Total equity and liabilities | 10/49 | €107,683 | €125,282 | +€17,599 | +16.3% |
| Equity | 10/15 | €32,044 | €32,165 | +€122 | +0.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €22,044 | €22,044 | = | 0.0% |
| Distributable reserves | 133 | €22,044 | €22,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €122 | +€122 | |
| Amounts payable | 17/49 | €75,640 | €93,117 | +€17,477 | +23.1% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €24,438 | €41,912 | +€17,473 | +71.5% |
| Financial debts | 43 | €44 | €384 | +€339 | +767% |
| Credit institutions | 430/8 | €44 | €384 | +€339 | +767% |
| Trade debts | 44 | €16 | €18,909 | +€18,893 | +116,123% |
| Suppliers | 440/4 | €16 | €18,909 | +€18,893 | +116,123% |
| Taxes, remuneration and social security | 45 | €20,721 | €22,619 | +€1,898 | +9.2% |
| Taxes | 450/3 | €19,541 | €18,714 | -€827 | -4.2% |
| Remuneration and social security | 454/9 | €1,180 | €3,904 | +€2,725 | +231% |
| Other amounts payable | 47/48 | €3,657 | €0 | -€3,657 | -100% |
| Accrued charges and deferred income | 492/3 | €1,201 | €1,205 | +€4 | +0.3% |
| Remuneration, social security and pensions | 62 | €5,886 | €47,441 | +€41,554 | +706% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,630 | €10,902 | +€2,272 | +26.3% |
| Other operating charges | 640/8 | €415 | €625 | +€209 | +50.4% |
| Gross operating margin | 9900 | €47,835 | €63,225 | +€15,390 | +32.2% |
| Operating profit (loss) | 9901 | €32,903 | €4,257 | -€28,646 | -87.1% |
| Financial income | 75/76B | - | €226 | +€226 | |
| Recurring financial income | 75 | - | €226 | +€226 | |
| Financial charges | 65/66B | €1,286 | €2,940 | +€1,654 | +129% |
| Recurring financial charges | 65 | €1,286 | €2,940 | +€1,654 | +129% |
| Profit (loss) for the period before taxes | 9903 | €31,617 | €1,543 | -€30,075 | -95.1% |
| Income taxes | 67/77 | €9,574 | €1,421 | -€8,153 | -85.2% |
| Profit (loss) for the period | 9904 | €22,044 | €122 | -€21,922 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,044 | €122 | -€21,922 | -99.4% |
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 31 October 2026 via checked.be.