JUMAX: 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.
JUMAX
Largest movements
- Cash -€44,428
down €44,428 (-45.8%), from €97,037 to €52,609
mainly Contributions, distributions and other (-€25,000) and Investment in fixed assets (net) (-€20,417)
- Tangible fixed assets +€15,417
up €15,417 (+28.5%), from €54,027 to €69,444
of which Furniture and vehicles: +€16,928
- Receivables within one year -€6,744
down €6,744 (-5.8%), from €115,638 to €108,894
of which Other amounts receivable: -€7,480
- Reserves -€21,500
down €21,500 (-10.6%), from €202,860 to €181,360
of which Distributable reserves: -€21,500
- Other debts -€15,000
down €15,000 (-37.5%), from €40,000 to €25,000
- Gross operating margin -€54,531
down €54,531 (-80.2%), from €67,955 to €13,425
- Taxes -€7,794
down €7,794 (-69.4%), from €11,236 to €3,442
- Depreciation +€731
up €731 (+17.1%), from €4,270 to €5,001
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 | €270,908 | €232,469 | -€38,439 | -14.2% |
| Fixed assets | 21/28 | €54,062 | €69,479 | +€15,417 | +28.5% |
| Tangible fixed assets | 22/27 | €54,027 | €69,444 | +€15,417 | +28.5% |
| Plant, machinery and equipment | 23 | €529 | €725 | +€195 | +36.9% |
| Furniture and vehicles | 24 | €44,263 | €61,191 | +€16,928 | +38.2% |
| Other tangible fixed assets | 26 | €9,235 | €7,528 | -€1,706 | -18.5% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €216,845 | €162,990 | -€53,856 | -24.8% |
| Stocks and contracts in progress | 3 | €1,548 | €1,263 | -€285 | -18.4% |
| Stocks | 30/36 | €1,548 | €1,263 | -€285 | -18.4% |
| Amounts receivable within one year | 40/41 | €115,638 | €108,894 | -€6,744 | -5.8% |
| Trade receivables | 40 | €18,150 | €18,886 | +€736 | +4.1% |
| Other amounts receivable | 41 | €97,488 | €90,008 | -€7,480 | -7.7% |
| Cash at bank and in hand | 54/58 | €97,037 | €52,609 | -€44,428 | -45.8% |
| Deferred charges and accrued income | 490/1 | €2,623 | €224 | -€2,399 | -91.5% |
| Total equity and liabilities | 10/49 | €270,908 | €232,469 | -€38,439 | -14.2% |
| Equity | 10/15 | €224,332 | €203,362 | -€20,970 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,860 | €181,360 | -€21,500 | -10.6% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €187,860 | €166,360 | -€21,500 | -11.4% |
| Profit (loss) carried forward | 14 | €2,872 | €3,402 | +€530 | +18.5% |
| Amounts payable | 17/49 | €46,576 | €29,107 | -€17,469 | -37.5% |
| Amounts payable within one year | 42/48 | €46,576 | €29,107 | -€17,469 | -37.5% |
| Trade debts | 44 | €6,576 | €4,107 | -€2,469 | -37.5% |
| Suppliers | 440/4 | €6,576 | €4,107 | -€2,469 | -37.5% |
| Other amounts payable | 47/48 | €40,000 | €25,000 | -€15,000 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,270 | €5,001 | +€731 | +17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €285 | +€285 | |
| Other operating charges | 640/8 | €1,238 | €1,005 | -€234 | -18.9% |
| Gross operating margin | 9900 | €67,955 | €13,425 | -€54,531 | -80.2% |
| Operating profit (loss) | 9901 | €62,447 | €7,134 | -€55,313 | -88.6% |
| Financial income | 75/76B | €154 | €410 | +€256 | +166.7% |
| Recurring financial income | 75 | €154 | €410 | +€256 | +166.7% |
| Financial charges | 65/66B | €203 | €72 | -€131 | -64.5% |
| Recurring financial charges | 65 | €203 | €72 | -€131 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €62,398 | €7,472 | -€54,926 | -88.0% |
| Income taxes | 67/77 | €11,236 | €3,442 | -€7,794 | -69.4% |
| Profit (loss) for the period | 9904 | €51,162 | €4,030 | -€47,132 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,162 | €4,030 | -€47,132 | -92.1% |
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 6 October 2026 via checked.be.