JUMAUX: 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.
JUMAUX
Largest movements
- Current investments -€67,795
down €67,795 (-61.1%), from €111,000 to €43,205
- Tangible fixed assets -€2,480
down €2,480 (-22.8%), from €10,882 to €8,402
- Cash -€2,188
down €2,188 (-13.5%), from €16,162 to €13,975
mainly Contributions, distributions and other (-€143,129) and Tax, wage and social debts (-€11,128)
- Receivables within one year +€1,530
up €1,530 (+12.6%), from €12,092 to €13,622
of which Other amounts receivable: +€917
- Reserves -€100,000
down €100,000 (-97.0%), from €103,083 to €3,083
- Other debts +€36,862
up €36,862 (+13,788%), from €267 to €37,129
- Tax, wage and social debts -€11,128
down €11,128 (-35.5%), from €31,374 to €20,246
- Short-term financial debts +€3,392
new in 2025: €3,392
- Gross operating margin -€5,902
down €5,902 (-10.1%), from €58,447 to €52,545
- Financial income +€5,671
up €5,671 (+56,705,200%), from €0 to €5,671
- Depreciation +€1,388
up €1,388 (+127%), from €1,092 to €2,480
- Taxes -€848
down €848 (-6.8%), from €12,381 to €11,533
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 | €150,820 | €79,713 | -€71,106 | -47.1% |
| Fixed assets | 21/28 | €10,882 | €8,402 | -€2,480 | -22.8% |
| Tangible fixed assets | 22/27 | €10,882 | €8,402 | -€2,480 | -22.8% |
| Furniture and vehicles | 24 | €10,882 | €8,402 | -€2,480 | -22.8% |
| Current assets | 29/58 | €139,937 | €71,311 | -€68,626 | -49.0% |
| Amounts receivable within one year | 40/41 | €12,092 | €13,622 | +€1,530 | +12.6% |
| Trade receivables | 40 | €12,092 | €12,705 | +€613 | +5.1% |
| Other amounts receivable | 41 | - | €917 | +€917 | |
| Current investments | 50/53 | €111,000 | €43,205 | -€67,795 | -61.1% |
| Cash at bank and in hand | 54/58 | €16,162 | €13,975 | -€2,188 | -13.5% |
| Deferred charges and accrued income | 490/1 | €683 | €510 | -€173 | -25.3% |
| Total equity and liabilities | 10/49 | €150,820 | €79,713 | -€71,106 | -47.1% |
| Equity | 10/15 | €105,583 | €5,583 | -€100,000 | -94.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €103,083 | €3,083 | -€100,000 | -97.0% |
| Distributable reserves | 133 | €103,083 | €3,083 | -€100,000 | -97.0% |
| Amounts payable | 17/49 | €45,237 | €74,131 | +€28,894 | +63.9% |
| Amounts payable after more than one year | 17 | €12,500 | €12,500 | = | 0.0% |
| Financial debts | 170/4 | €12,500 | €12,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €32,737 | €61,631 | +€28,894 | +88.3% |
| Financial debts | 43 | - | €3,392 | +€3,392 | |
| Credit institutions | 430/8 | - | €3,392 | +€3,392 | |
| Trade debts | 44 | €1,096 | €863 | -€232 | -21.2% |
| Suppliers | 440/4 | €1,096 | €863 | -€232 | -21.2% |
| Taxes, remuneration and social security | 45 | €31,374 | €20,246 | -€11,128 | -35.5% |
| Taxes | 450/3 | €31,374 | €20,246 | -€11,128 | -35.5% |
| Other amounts payable | 47/48 | €267 | €37,129 | +€36,862 | +13,788% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €2,480 | +€1,388 | +127% |
| Other operating charges | 640/8 | €392 | €801 | +€408 | +104% |
| Gross operating margin | 9900 | €58,447 | €52,545 | -€5,902 | -10.1% |
| Operating profit (loss) | 9901 | €56,963 | €49,265 | -€7,698 | -13.5% |
| Financial income | 75/76B | €0 | €5,671 | +€5,671 | +56,705,200% |
| Recurring financial income | 75 | €0 | €5,671 | +€5,671 | +56,705,200% |
| Financial charges | 65/66B | €74 | €273 | +€199 | +269% |
| Recurring financial charges | 65 | €74 | €273 | +€199 | +269% |
| Profit (loss) for the period before taxes | 9903 | €56,889 | €54,662 | -€2,227 | -3.9% |
| Income taxes | 67/77 | €12,381 | €11,533 | -€848 | -6.8% |
| Profit (loss) for the period | 9904 | €44,508 | €43,129 | -€1,379 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,508 | €43,129 | -€1,379 | -3.1% |
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 14 October 2026 via checked.be.