JUMATHI: what changed
Two fiscal 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.
JUMATHI
Largest movements
- Tangible fixed assets +€31,958
up €31,958 (+61.7%), from €51,775 to €83,732
of which Plant, machinery and equipment: +€37,836
- Receivables within one year +€12,817
up €12,817 (+116.3%), from €11,022 to €23,839
of which Other amounts receivable: +€14,365
- Deferred charges and accrued income +€3,618
new in 2025: €3,618
- Debts after one year +€31,500
up €31,500 (+1232.7%), from €2,555 to €34,055
of which Financial debts: +€31,500
- Profit (loss) carried forward +€22,809
up €22,809, from -€16,013 to €6,796
- Trade debts -€3,250
down €3,250 (-16.3%), from €19,931 to €16,681
- Tax, wage and social debts -€3,040
down €3,040 (-87.9%), from €3,460 to €420
of which Taxes: -€3,460
- Gross operating margin +€18,848
up €18,848 (+74.2%), from €25,414 to €44,263
- Depreciation +€2,005
up €2,005 (+15.9%), from €12,630 to €14,635
- Other operating charges -€1,849
down €1,849 (-26.8%), from €6,899 to €5,050
- Financial charges +€1,402
up €1,402 (+382.6%), from €366 to €1,768
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 | €120,452 | €168,470 | +€48,018 | +39.9% |
| Fixed assets | 21/28 | €52,536 | €84,494 | +€31,958 | +60.8% |
| Tangible fixed assets | 22/27 | €51,775 | €83,732 | +€31,958 | +61.7% |
| Land and buildings | 22 | €17,851 | €17,851 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,289 | €54,125 | +€37,836 | +232.3% |
| Furniture and vehicles | 24 | €17,635 | €11,757 | -€5,878 | -33.3% |
| Financial fixed assets | 28 | €762 | €762 | = | 0.0% |
| Current assets | 29/58 | €67,916 | €83,976 | +€16,061 | +23.6% |
| Stocks and contracts in progress | 3 | €894 | €1,368 | +€473 | +52.9% |
| Stocks | 30/36 | €894 | €1,368 | +€473 | +52.9% |
| Amounts receivable within one year | 40/41 | €11,022 | €23,839 | +€12,817 | +116.3% |
| Trade receivables | 40 | €7,404 | €5,856 | -€1,548 | -20.9% |
| Other amounts receivable | 41 | €3,618 | €17,983 | +€14,365 | +397.1% |
| Cash at bank and in hand | 54/58 | €55,999 | €55,152 | -€847 | -1.5% |
| Deferred charges and accrued income | 490/1 | - | €3,618 | +€3,618 | |
| Total equity and liabilities | 10/49 | €120,452 | €168,470 | +€48,018 | +39.9% |
| Equity | 10/15 | €94,392 | €117,201 | +€22,809 | +24.2% |
| Contributions | 10/11 | €21,853 | €21,853 | = | 0.0% |
| Outside capital | 11 | €21,853 | €21,853 | = | 0.0% |
| Other | 1109/19 | €21,853 | €21,853 | = | 0.0% |
| Reserves | 13 | €88,552 | €88,552 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,413 | €30,413 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,413 | €30,413 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,933 | €17,933 | = | 0.0% |
| Distributable reserves | 133 | €40,206 | €40,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,013 | €6,796 | +€22,809 | |
| Amounts payable | 17/49 | €26,060 | €51,269 | +€25,210 | +96.7% |
| Amounts payable after more than one year | 17 | €2,555 | €34,055 | +€31,500 | +1232.7% |
| Financial debts | 170/4 | €1,435 | €32,935 | +€31,500 | +2194.6% |
| Other amounts payable | 178/9 | €1,120 | €1,120 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,392 | €17,101 | -€6,290 | -26.9% |
| Trade debts | 44 | €19,931 | €16,681 | -€3,250 | -16.3% |
| Suppliers | 440/4 | €19,931 | €16,681 | -€3,250 | -16.3% |
| Taxes, remuneration and social security | 45 | €3,460 | €420 | -€3,040 | -87.9% |
| Taxes | 450/3 | €3,460 | - | -€3,460 | |
| Remuneration and social security | 454/9 | - | €420 | +€420 | |
| Accrued charges and deferred income | 492/3 | €113 | €113 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,630 | €14,635 | +€2,005 | +15.9% |
| Other operating charges | 640/8 | €6,899 | €5,050 | -€1,849 | -26.8% |
| Gross operating margin | 9900 | €25,414 | €44,263 | +€18,848 | +74.2% |
| Operating profit (loss) | 9901 | €5,885 | €24,577 | +€18,692 | +317.6% |
| Financial charges | 65/66B | €366 | €1,768 | +€1,402 | +382.6% |
| Recurring financial charges | 65 | €366 | €1,768 | +€1,402 | +382.6% |
| Profit (loss) for the period before taxes | 9903 | €5,519 | €22,809 | +€17,290 | +313.3% |
| Profit (loss) for the period | 9904 | €5,519 | €22,809 | +€17,290 | +313.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,519 | €22,809 | +€17,290 | +313.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.