JUMATOM: 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.
JUMATOM
Largest movements
- Tangible fixed assets -€5,958
down €5,958 (-6.6%), from €90,748 to €84,790
of which Other tangible fixed assets: -€6,521
- Other debts -€44,477
down €44,477 (-29.2%), from €152,551 to €108,073
- Profit (loss) carried forward +€36,661
up €36,661 (+311.0%), from €11,788 to €48,450
- Debts after one year -€18,985
down €18,985 (-34.3%), from €55,374 to €36,389
- Tax, wage and social debts +€14,341
up €14,341 (+30.1%), from €47,651 to €61,991
of which Remuneration and social security: +€10,724
- Accrued charges and deferred income +€5,344
up €5,344 (+49.7%), from €10,745 to €16,089
- Gross operating margin +€112,473
up €112,473 (+46.3%), from €243,117 to €355,590
- Staff costs +€45,365
up €45,365 (+19.1%), from €237,278 to €282,643
- Financial income -€7,678
down €7,678 (-99.3%), from €7,731 to €52
- Taxes +€6,672
new in 2025: €6,672
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 | €457,419 | €455,176 | -€2,243 | -0.5% |
| Fixed assets | 21/28 | €91,304 | €85,347 | -€5,958 | -6.5% |
| Tangible fixed assets | 22/27 | €90,748 | €84,790 | -€5,958 | -6.6% |
| Plant, machinery and equipment | 23 | €3,181 | €2,351 | -€829 | -26.1% |
| Furniture and vehicles | 24 | €6,449 | €7,842 | +€1,393 | +21.6% |
| Other tangible fixed assets | 26 | €81,119 | €74,597 | -€6,521 | -8.0% |
| Financial fixed assets | 28 | €556 | €556 | = | 0.0% |
| Current assets | 29/58 | €366,115 | €369,830 | +€3,714 | +1.0% |
| Stocks and contracts in progress | 3 | €133,938 | €134,198 | +€261 | +0.2% |
| Stocks | 30/36 | €133,938 | €134,198 | +€261 | +0.2% |
| Amounts receivable within one year | 40/41 | €219,141 | €222,709 | +€3,568 | +1.6% |
| Trade receivables | 40 | €5,213 | €8,703 | +€3,490 | +67.0% |
| Other amounts receivable | 41 | €213,928 | €214,006 | +€78 | 0.0% |
| Cash at bank and in hand | 54/58 | €12,253 | €12,449 | +€196 | +1.6% |
| Deferred charges and accrued income | 490/1 | €784 | €473 | -€311 | -39.6% |
| Total equity and liabilities | 10/49 | €457,419 | €455,176 | -€2,243 | -0.5% |
| Equity | 10/15 | €53,038 | €89,700 | +€36,661 | +69.1% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €3,750 | €3,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,750 | €3,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,750 | €3,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,788 | €48,450 | +€36,661 | +311.0% |
| Amounts payable | 17/49 | €404,381 | €365,476 | -€38,905 | -9.6% |
| Amounts payable after more than one year | 17 | €55,374 | €36,389 | -€18,985 | -34.3% |
| Financial debts | 170/4 | €55,374 | €36,389 | -€18,985 | -34.3% |
| Amounts payable within one year | 42/48 | €338,261 | €312,999 | -€25,263 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €19,324 | €18,985 | -€338 | -1.8% |
| Financial debts | 43 | €13,069 | €13,268 | +€199 | +1.5% |
| Credit institutions | 430/8 | €13,069 | €13,268 | +€199 | +1.5% |
| Trade debts | 44 | €105,668 | €110,680 | +€5,013 | +4.7% |
| Suppliers | 440/4 | €105,668 | €110,680 | +€5,013 | +4.7% |
| Taxes, remuneration and social security | 45 | €47,651 | €61,991 | +€14,341 | +30.1% |
| Taxes | 450/3 | €10,301 | €13,917 | +€3,616 | +35.1% |
| Remuneration and social security | 454/9 | €37,350 | €48,074 | +€10,724 | +28.7% |
| Other amounts payable | 47/48 | €152,551 | €108,073 | -€44,477 | -29.2% |
| Accrued charges and deferred income | 492/3 | €10,745 | €16,089 | +€5,344 | +49.7% |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Remuneration, social security and pensions | 62 | €237,278 | €282,643 | +€45,365 | +19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,651 | €10,942 | +€2,291 | +26.5% |
| Other operating charges | 640/8 | €9,095 | €7,374 | -€1,721 | -18.9% |
| Gross operating margin | 9900 | €243,117 | €355,590 | +€112,473 | +46.3% |
| Operating profit (loss) | 9901 | -€11,907 | €54,631 | +€66,538 | |
| Financial income | 75/76B | €7,731 | €52 | -€7,678 | -99.3% |
| Recurring financial income | 75 | €7,731 | €52 | -€7,678 | -99.3% |
| Financial charges | 65/66B | €12,653 | €11,350 | -€1,304 | -10.3% |
| Recurring financial charges | 65 | €12,653 | €11,350 | -€1,304 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,830 | €43,333 | +€60,163 | |
| Income taxes | 67/77 | - | €6,672 | +€6,672 | |
| Profit (loss) for the period | 9904 | -€16,830 | €36,661 | +€53,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,830 | €36,661 | +€53,491 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.