JUMASCO: 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.
What changed
JUMASCO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€7,529
2024 · -€11,789+€4,260
Equity
€118,883
2024 · €126,412-€7,529
Cash
€91
2024 · €1,840-€1,749
Balance sheet total
€371,845
2024 · €365,292+€6,553
Largest movements
Assets
- Stocks and contracts +€9,439
new in 2025: €9,439
Equity and liabilities
- Other debts +€11,099
up €11,099 (+5.9%), from €187,275 to €198,374
- Trade debts +€8,931
up €8,931 (+40.0%), from €22,305 to €31,236
- Profit (loss) carried forward -€7,529
down €7,529 (-244%), from -€3,083 to -€10,612
- Debts after one year -€5,050
down €5,050 (-23.6%), from €21,426 to €16,376
Income statement
- Gross operating margin +€12,518
up €12,518 (+133%), from €9,377 to €21,895
- Depreciation +€7,205
up €7,205 (+40.8%), from €17,672 to €24,877
- Other operating charges +€1,090
up €1,090 (+38.4%), from €2,836 to €3,926
- Financial charges +€550
up €550 (+124%), from €442 to €992
- Financial income +€446
new in 2025: €446
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.
Result 2024
-€11,789
Gross operating margin
+€12,518
Depreciation
-€7,205
Other operating charges
-€1,090
Financial income
+€446
Financial charges
-€550
Taxes
+€141
Result 2025
-€7,529
raises the resultlowers the result
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.
From operations
+€25,142
Investment
-€22,025
Financing
-€4,866
Cash 2024
€1,840
From operations (derived)
+€25,142
Net result for the year
-€7,529
Depreciation
+€24,877
Stocks and contracts
-€9,439
Receivables within one year
-€1,060
Deferred charges and accrued income
-€655
Trade debts
+€8,931
Tax, wage and social debts
-€1,082
Other debts
+€11,099
Investment (derived)
-€22,025
Investment in fixed assets (net)
-€22,025
Financing
-€4,866
Debts after one year
-€5,050
Current portion of long-term debt
+€184
Cash 2025
€91
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €365,292 | €371,845 | +€6,553 | +1.8% |
| Fixed assets | 21/28 | €313,559 | €310,707 | -€2,852 | -0.9% |
| Tangible fixed assets | 22/27 | €313,559 | €310,707 | -€2,852 | -0.9% |
| Land and buildings | 22 | €270,165 | €273,391 | +€3,226 | +1.2% |
| Plant, machinery and equipment | 23 | €1,903 | €2,879 | +€976 | +51.3% |
| Furniture and vehicles | 24 | €6,290 | €6,636 | +€346 | +5.5% |
| Leasing and similar rights | 25 | €35,201 | €27,801 | -€7,400 | -21.0% |
| Current assets | 29/58 | €51,733 | €61,138 | +€9,405 | +18.2% |
| Stocks and contracts in progress | 3 | - | €9,439 | +€9,439 | |
| Contracts in progress | 37 | - | €9,439 | +€9,439 | |
| Amounts receivable within one year | 40/41 | €47,525 | €48,585 | +€1,060 | +2.2% |
| Trade receivables | 40 | - | €1,060 | +€1,060 | |
| Other amounts receivable | 41 | €47,525 | €47,525 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,840 | €91 | -€1,749 | -95.1% |
| Deferred charges and accrued income | 490/1 | €2,368 | €3,023 | +€655 | +27.7% |
| Total equity and liabilities | 10/49 | €365,292 | €371,845 | +€6,553 | +1.8% |
| Equity | 10/15 | €126,412 | €118,883 | -€7,529 | -6.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €9,495 | €9,495 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,131 | €2,131 | = | 0.0% |
| Legal reserve | 130 | €2,131 | €2,131 | = | 0.0% |
| Distributable reserves | 133 | €7,364 | €7,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,083 | -€10,612 | -€7,529 | -244% |
| Amounts payable | 17/49 | €238,880 | €252,962 | +€14,082 | +5.9% |
| Amounts payable after more than one year | 17 | €21,426 | €16,376 | -€5,050 | -23.6% |
| Financial debts | 170/4 | €21,426 | €16,376 | -€5,050 | -23.6% |
| Amounts payable within one year | 42/48 | €217,454 | €236,586 | +€19,132 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €4,865 | €5,049 | +€184 | +3.8% |
| Trade debts | 44 | €22,305 | €31,236 | +€8,931 | +40.0% |
| Suppliers | 440/4 | €22,305 | €31,236 | +€8,931 | +40.0% |
| Taxes, remuneration and social security | 45 | €3,009 | €1,927 | -€1,082 | -36.0% |
| Taxes | 450/3 | €3,009 | €1,927 | -€1,082 | -36.0% |
| Other amounts payable | 47/48 | €187,275 | €198,374 | +€11,099 | +5.9% |
| Non-recurring operating income | 76A | €187 | - | -€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,672 | €24,877 | +€7,205 | +40.8% |
| Other operating charges | 640/8 | €2,836 | €3,926 | +€1,090 | +38.4% |
| Gross operating margin | 9900 | €9,377 | €21,895 | +€12,518 | +133% |
| Operating profit (loss) | 9901 | -€11,131 | -€6,908 | +€4,223 | +37.9% |
| Financial income | 75/76B | - | €446 | +€446 | |
| Recurring financial income | 75 | - | €446 | +€446 | |
| Financial charges | 65/66B | €442 | €992 | +€550 | +124% |
| Recurring financial charges | 65 | €442 | €992 | +€550 | +124% |
| Profit (loss) for the period before taxes | 9903 | -€11,573 | -€7,454 | +€4,119 | +35.6% |
| Income taxes | 67/77 | €216 | €75 | -€141 | -65.3% |
| Profit (loss) for the period | 9904 | -€11,789 | -€7,529 | +€4,260 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,789 | -€7,529 | +€4,260 | +36.1% |
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 20 October 2026 via checked.be.