JUMATEM: 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.
JUMATEM
Largest movements
- Cash +€151,143
up €151,143 (+280%), from €53,939 to €205,082
mainly Net result for the year (+€229,403) and Current investments (+€109,980)
- Current investments -€109,980
down €109,980 (-52.4%), from €209,980 to €100,000
- Receivables within one year +€48,091
up €48,091 (+255%), from €18,895 to €66,986
of which Trade receivables: +€49,566
- Tangible fixed assets -€20,874
down €20,874 (-28.1%), from €74,331 to €53,458
of which Furniture and vehicles: -€20,671
- Trade debts +€75,437
up €75,437 (+909%), from €8,299 to €83,736
- Profit (loss) carried forward +€19,403
up €19,403 (+25.3%), from €76,639 to €96,041
- Other debts -€14,967
down €14,967 (-6.5%), from €230,569 to €215,602
- Tax, wage and social debts -€13,950
down €13,950 (-56.6%), from €24,631 to €10,681
of which Taxes: -€14,024
- Gross operating margin -€23,638
down €23,638 (-6.5%), from €363,820 to €340,181
- Other operating charges -€5,113
down €5,113 (-80.7%), from €6,336 to €1,223
- Depreciation -€3,827
down €3,827 (-15.5%), from €24,701 to €20,874
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 | €360,597 | €426,521 | +€65,923 | +18.3% |
| Fixed assets | 21/28 | €74,331 | €53,458 | -€20,874 | -28.1% |
| Tangible fixed assets | 22/27 | €74,331 | €53,458 | -€20,874 | -28.1% |
| Plant, machinery and equipment | 23 | €1,165 | €962 | -€202 | -17.4% |
| Furniture and vehicles | 24 | €73,167 | €52,495 | -€20,671 | -28.3% |
| Current assets | 29/58 | €286,266 | €373,063 | +€86,797 | +30.3% |
| Amounts receivable within one year | 40/41 | €18,895 | €66,986 | +€48,091 | +255% |
| Trade receivables | 40 | €15,246 | €64,812 | +€49,566 | +325% |
| Other amounts receivable | 41 | €3,649 | €2,174 | -€1,475 | -40.4% |
| Current investments | 50/53 | €209,980 | €100,000 | -€109,980 | -52.4% |
| Cash at bank and in hand | 54/58 | €53,939 | €205,082 | +€151,143 | +280% |
| Deferred charges and accrued income | 490/1 | €3,452 | €995 | -€2,457 | -71.2% |
| Total equity and liabilities | 10/49 | €360,597 | €426,521 | +€65,923 | +18.3% |
| Equity | 10/15 | €97,099 | €116,501 | +€19,403 | +20.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,639 | €96,041 | +€19,403 | +25.3% |
| Amounts payable | 17/49 | €263,499 | €310,019 | +€46,520 | +17.7% |
| Amounts payable within one year | 42/48 | €263,499 | €310,019 | +€46,520 | +17.7% |
| Trade debts | 44 | €8,299 | €83,736 | +€75,437 | +909% |
| Suppliers | 440/4 | €8,299 | €83,736 | +€75,437 | +909% |
| Taxes, remuneration and social security | 45 | €24,631 | €10,681 | -€13,950 | -56.6% |
| Taxes | 450/3 | €22,554 | €8,530 | -€14,024 | -62.2% |
| Remuneration and social security | 454/9 | €2,076 | €2,150 | +€74 | +3.6% |
| Other amounts payable | 47/48 | €230,569 | €215,602 | -€14,967 | -6.5% |
| Non-recurring operating income | 76A | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €18,560 | €20,230 | +€1,670 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,701 | €20,874 | -€3,827 | -15.5% |
| Other operating charges | 640/8 | €6,336 | €1,223 | -€5,113 | -80.7% |
| Gross operating margin | 9900 | €363,820 | €340,181 | -€23,638 | -6.5% |
| Operating profit (loss) | 9901 | €314,223 | €297,854 | -€16,369 | -5.2% |
| Financial income | 75/76B | €2,233 | €5,102 | +€2,869 | +128% |
| Recurring financial income | 75 | €2,233 | €5,102 | +€2,869 | +128% |
| Financial charges | 65/66B | €105 | €104 | -€1 | -0.8% |
| Recurring financial charges | 65 | €105 | €104 | -€1 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €316,351 | €302,852 | -€13,499 | -4.3% |
| Income taxes | 67/77 | €75,974 | €73,449 | -€2,525 | -3.3% |
| Profit (loss) for the period | 9904 | €240,377 | €229,403 | -€10,974 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €240,377 | €229,403 | -€10,974 | -4.6% |
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 16 October 2026 via checked.be.