JUMARMAZ: 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.
JUMARMAZ
Largest movements
- Tangible fixed assets -€2.0m
down €2.0m (-63.6%), from €3.1m to €1.1m
- Deferred charges and accrued income +€103,045
new in 2025: €103,045
- Other debts -€871,336
down €871,336 (-56.6%), from €1.5m to €667,895
- Debts after one year -€536,234
down €536,234 (-43.3%), from €1.2m to €700,816
- Profit (loss) carried forward -€488,056
down €488,056, from €241,407 to -€246,649
- Other operating charges +€551,064
up €551,064 (+2957.0%), from €18,636 to €569,700
- Gross operating margin -€401,568
down €401,568 (-68.4%), from €587,395 to €185,827
- Taxes -€77,550
down €77,550 (-99.9%), from €77,592 to €43
- Depreciation -€55,298
down €55,298 (-46.2%), from €119,674 to €64,376
- Purchases and services -€38,802
down €38,802 (-53.5%), from €72,565 to €33,763
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 | €3,181,050 | €1,261,927 | -€1.9m | -60.3% |
| Fixed assets | 21/28 | €3,138,219 | €1,141,236 | -€2.0m | -63.6% |
| Tangible fixed assets | 22/27 | €3,138,219 | €1,141,236 | -€2.0m | -63.6% |
| Land and buildings | 22 | €3,138,219 | €1,141,236 | -€2.0m | -63.6% |
| Current assets | 29/58 | €42,831 | €120,692 | +€77,860 | +181.8% |
| Amounts receivable within one year | 40/41 | €7,408 | €12 | -€7,396 | -99.8% |
| Other amounts receivable | 41 | €7,408 | €12 | -€7,396 | -99.8% |
| Cash at bank and in hand | 54/58 | €35,424 | €17,634 | -€17,789 | -50.2% |
| Deferred charges and accrued income | 490/1 | - | €103,045 | +€103,045 | |
| Total equity and liabilities | 10/49 | €3,181,050 | €1,261,927 | -€1.9m | -60.3% |
| Equity | 10/15 | €302,907 | -€185,149 | -€488,056 | |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €241,407 | -€246,649 | -€488,056 | |
| Amounts payable | 17/49 | €2,878,143 | €1,447,076 | -€1.4m | -49.7% |
| Amounts payable after more than one year | 17 | €1,237,050 | €700,816 | -€536,234 | -43.3% |
| Financial debts | 170/4 | €1,237,050 | €700,816 | -€536,234 | -43.3% |
| Amounts payable within one year | 42/48 | €1,632,198 | €740,808 | -€891,390 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €77,051 | €59,499 | -€17,551 | -22.8% |
| Trade debts | 44 | €15,916 | €13,413 | -€2,503 | -15.7% |
| Suppliers | 440/4 | €15,916 | €13,413 | -€2,503 | -15.7% |
| Other amounts payable | 47/48 | €1,539,231 | €667,895 | -€871,336 | -56.6% |
| Accrued charges and deferred income | 492/3 | €8,895 | €5,452 | -€3,443 | -38.7% |
| Turnover | 70 | €241,515 | €219,587 | -€21,929 | -9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,565 | €33,763 | -€38,802 | -53.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,674 | €64,376 | -€55,298 | -46.2% |
| Other operating charges | 640/8 | €18,636 | €569,700 | +€551,064 | +2957.0% |
| Gross operating margin | 9900 | €587,395 | €185,827 | -€401,568 | -68.4% |
| Operating profit (loss) | 9901 | €449,085 | -€448,248 | -€897,333 | |
| Financial income | 75/76B | €28 | €40 | +€12 | +42.9% |
| Recurring financial income | 75 | €28 | €40 | +€12 | +42.9% |
| Financial charges | 65/66B | €59,738 | €39,804 | -€19,934 | -33.4% |
| Recurring financial charges | 65 | €59,738 | €39,804 | -€19,934 | -33.4% |
| Profit (loss) for the period before taxes | 9903 | €389,375 | -€488,013 | -€877,388 | |
| Income taxes | 67/77 | €77,592 | €43 | -€77,550 | -99.9% |
| Profit (loss) for the period | 9904 | €311,782 | -€488,056 | -€799,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €311,782 | -€488,056 | -€799,838 |
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 12 October 2026 via checked.be.