JUMAX: 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.
JUMAX
Largest movements
- Receivables within one year -€7,143
down €7,143 (-8.0%), from €89,228 to €82,085
of which Trade receivables: -€40,756
- Tangible fixed assets -€4,325
down €4,325 (-100%), from €4,325 to €0
- Other debts -€36,818
no longer reported in 2025 (was €36,818)
- Profit (loss) carried forward +€12,327
up €12,327 (+269%), from €4,574 to €16,901
- Trade debts +€7,146
new in 2025: €7,146
- Tax, wage and social debts +€6,000
new in 2025: €6,000
- Taxes +€6,000
new in 2025: €6,000
- Other operating charges +€4,740
new in 2025: €4,740
- Gross operating margin +€3,149
up €3,149 (+11.9%), from €26,384 to €29,533
- Financial charges -€829
down €829 (-27.9%), from €2,970 to €2,141
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,553 | €82,085 | -€11,468 | -12.3% |
| Fixed assets | 21/28 | €4,325 | €0 | -€4,325 | -100% |
| Tangible fixed assets | 22/27 | €4,325 | €0 | -€4,325 | -100% |
| Plant, machinery and equipment | 23 | €4,325 | €0 | -€4,325 | -100% |
| Current assets | 29/58 | €89,228 | €82,085 | -€7,143 | -8.0% |
| Amounts receivable within one year | 40/41 | €89,228 | €82,085 | -€7,143 | -8.0% |
| Trade receivables | 40 | €63,289 | €22,532 | -€40,756 | -64.4% |
| Other amounts receivable | 41 | €25,939 | €59,552 | +€33,613 | +130% |
| Total equity and liabilities | 10/49 | €93,553 | €82,085 | -€11,468 | -12.3% |
| Equity | 10/15 | €37,756 | €50,083 | +€12,327 | +32.6% |
| Contributions | 10/11 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €24,781 | €24,781 | = | 0.0% |
| Distributable reserves | 133 | €24,781 | €24,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,574 | €16,901 | +€12,327 | +269% |
| Amounts payable | 17/49 | €55,797 | €32,002 | -€23,795 | -42.6% |
| Amounts payable within one year | 42/48 | €55,797 | €32,002 | -€23,795 | -42.6% |
| Financial debts | 43 | €18,979 | €18,856 | -€123 | -0.6% |
| Credit institutions | 430/8 | €18,979 | €18,856 | -€123 | -0.6% |
| Trade debts | 44 | - | €7,146 | +€7,146 | |
| Suppliers | 440/4 | - | €7,146 | +€7,146 | |
| Taxes, remuneration and social security | 45 | - | €6,000 | +€6,000 | |
| Taxes | 450/3 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €36,818 | - | -€36,818 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,325 | €4,325 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €4,740 | +€4,740 | |
| Gross operating margin | 9900 | €26,384 | €29,533 | +€3,149 | +11.9% |
| Operating profit (loss) | 9901 | €22,059 | €20,468 | -€1,591 | -7.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,970 | €2,141 | -€829 | -27.9% |
| Recurring financial charges | 65 | €2,970 | €2,141 | -€829 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €19,089 | €18,327 | -€762 | -4.0% |
| Income taxes | 67/77 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period | 9904 | €19,089 | €12,327 | -€6,762 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,089 | €12,327 | -€6,762 | -35.4% |
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 21 October 2026 via checked.be.