Jumarell: 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.
Jumarell
Largest movements
- Tangible fixed assets -€136,387
down €136,387 (-41.6%), from €327,690 to €191,303
- Cash +€95,113
up €95,113 (+276%), from €34,519 to €129,632
mainly Investment in fixed assets (net) (+€81,978) and Depreciation (+€54,909)
- Current investments -€32,022
down €32,022 (-97.0%), from €33,000 to €978
- Receivables within one year +€9,106
up €9,106 (+223%), from €4,090 to €13,196
of which Other amounts receivable: +€4,954
- Debts after one year -€24,390
down €24,390 (-14.4%), from €168,993 to €144,603
- Current portion of long-term debt -€14,495
down €14,495 (-30.6%), from €47,394 to €32,899
- Profit (loss) carried forward -€12,333
down €12,333 (-56.2%), from -€21,926 to -€34,259
- Trade debts -€4,213
down €4,213 (-27.2%), from €15,491 to €11,279
- Gross operating margin -€23,801
down €23,801 (-14.6%), from €162,592 to €138,790
- Depreciation -€13,671
down €13,671 (-19.9%), from €68,580 to €54,909
- Staff costs -€12,889
down €12,889 (-16.6%), from €77,640 to €64,751
- Financial income +€10,302
up €10,302 (+3,606%), from €286 to €10,587
- Financial charges -€2,502
down €2,502 (-19.4%), from €12,886 to €10,383
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 | €417,769 | €357,066 | -€60,703 | -14.5% |
| Fixed assets | 21/28 | €329,199 | €192,312 | -€136,887 | -41.6% |
| Intangible fixed assets | 21 | €1,125 | €625 | -€500 | -44.4% |
| Tangible fixed assets | 22/27 | €327,690 | €191,303 | -€136,387 | -41.6% |
| Land and buildings | 22 | €89,677 | €84,201 | -€5,475 | -6.1% |
| Plant, machinery and equipment | 23 | €66,881 | €27,275 | -€39,605 | -59.2% |
| Furniture and vehicles | 24 | €100,152 | €75,872 | -€24,280 | -24.2% |
| Other tangible fixed assets | 26 | €70,981 | €3,954 | -€67,026 | -94.4% |
| Financial fixed assets | 28 | €385 | €385 | = | 0.0% |
| Current assets | 29/58 | €88,570 | €164,754 | +€76,184 | +86.0% |
| Stocks and contracts in progress | 3 | €16,462 | €20,000 | +€3,538 | +21.5% |
| Stocks | 30/36 | €16,462 | €20,000 | +€3,538 | +21.5% |
| Amounts receivable within one year | 40/41 | €4,090 | €13,196 | +€9,106 | +223% |
| Trade receivables | 40 | €371 | €4,523 | +€4,152 | +1,119% |
| Other amounts receivable | 41 | €3,719 | €8,673 | +€4,954 | +133% |
| Current investments | 50/53 | €33,000 | €978 | -€32,022 | -97.0% |
| Cash at bank and in hand | 54/58 | €34,519 | €129,632 | +€95,113 | +276% |
| Deferred charges and accrued income | 490/1 | €499 | €948 | +€450 | +90.2% |
| Total equity and liabilities | 10/49 | €417,769 | €357,066 | -€60,703 | -14.5% |
| Equity | 10/15 | €163,188 | €150,855 | -€12,333 | -7.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €177,614 | €177,614 | = | 0.0% |
| Distributable reserves | 133 | €177,614 | €177,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,926 | -€34,259 | -€12,333 | -56.2% |
| Amounts payable | 17/49 | €254,580 | €206,210 | -€48,370 | -19.0% |
| Amounts payable after more than one year | 17 | €168,993 | €144,603 | -€24,390 | -14.4% |
| Financial debts | 170/4 | €168,993 | €144,603 | -€24,390 | -14.4% |
| Amounts payable within one year | 42/48 | €85,587 | €61,607 | -€23,980 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €47,394 | €32,899 | -€14,495 | -30.6% |
| Financial debts | 43 | €2,519 | €135 | -€2,384 | -94.6% |
| Credit institutions | 430/8 | €2,519 | €135 | -€2,384 | -94.6% |
| Trade debts | 44 | €15,491 | €11,279 | -€4,213 | -27.2% |
| Suppliers | 440/4 | €15,491 | €11,279 | -€4,213 | -27.2% |
| Advances received on contracts in progress | 46 | €381 | €467 | +€86 | +22.5% |
| Taxes, remuneration and social security | 45 | €6,335 | €3,291 | -€3,044 | -48.1% |
| Taxes | 450/3 | €281 | €329 | +€48 | +17.0% |
| Remuneration and social security | 454/9 | €6,054 | €2,962 | -€3,092 | -51.1% |
| Other amounts payable | 47/48 | €13,467 | €13,537 | +€70 | +0.5% |
| Non-recurring operating income | 76A | €610 | €0 | -€610 | -100% |
| Remuneration, social security and pensions | 62 | €77,640 | €64,751 | -€12,889 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,580 | €54,909 | -€13,671 | -19.9% |
| Other operating charges | 640/8 | €6,135 | €4,809 | -€1,326 | -21.6% |
| Non-recurring operating charges | 66A | €18,007 | €26,257 | +€8,251 | +45.8% |
| Gross operating margin | 9900 | €162,592 | €138,790 | -€23,801 | -14.6% |
| Operating profit (loss) | 9901 | -€7,770 | -€11,936 | -€4,166 | -53.6% |
| Financial income | 75/76B | €286 | €10,587 | +€10,302 | +3,606% |
| Recurring financial income | 75 | €286 | €10,587 | +€10,302 | +3,606% |
| Financial charges | 65/66B | €12,886 | €10,383 | -€2,502 | -19.4% |
| Recurring financial charges | 65 | €12,886 | €10,383 | -€2,502 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,370 | -€11,733 | +€8,638 | +42.4% |
| Income taxes | 67/77 | €1,556 | €600 | -€955 | -61.4% |
| Profit (loss) for the period | 9904 | -€21,926 | -€12,333 | +€9,593 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,926 | -€12,333 | +€9,593 | +43.8% |
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 19 October 2026 via checked.be.