JUMBA: 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.
JUMBA
Largest movements
- Cash +€17,099
up €17,099 (+80.7%), from €21,186 to €38,285
mainly Other debts (+€25,077) and Receivables within one year (+€10,799)
- Receivables within one year -€10,799
down €10,799 (-71.4%), from €15,127 to €4,328
of which Trade receivables: -€10,000
- Other debts +€25,077
up €25,077 (+25.2%), from €99,630 to €124,707
- Profit (loss) carried forward -€20,012
down €20,012 (-16.4%), from -€122,246 to -€142,258
- Tax, wage and social debts +€959
up €959 (+1135.7%), from €84 to €1,043
- Gross operating margin -€21,797
down €21,797, from €5,516 to -€16,281
- Depreciation -€1,076
down €1,076 (-86.1%), from €1,250 to €173
- Financial charges +€536
up €536 (+20.6%), from €2,607 to €3,143
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 | €45,668 | €51,776 | +€6,108 | +13.4% |
| Fixed assets | 21/28 | €9,337 | €9,163 | -€173 | -1.9% |
| Tangible fixed assets | 22/27 | €237 | €63 | -€173 | -73.3% |
| Furniture and vehicles | 24 | €237 | €63 | -€173 | -73.3% |
| Financial fixed assets | 28 | €9,100 | €9,100 | = | 0.0% |
| Current assets | 29/58 | €36,332 | €42,613 | +€6,281 | +17.3% |
| Amounts receivable within one year | 40/41 | €15,127 | €4,328 | -€10,799 | -71.4% |
| Trade receivables | 40 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 41 | €5,127 | €4,328 | -€799 | -15.6% |
| Cash at bank and in hand | 54/58 | €21,186 | €38,285 | +€17,099 | +80.7% |
| Deferred charges and accrued income | 490/1 | €19 | - | -€19 | |
| Total equity and liabilities | 10/49 | €45,668 | €51,776 | +€6,108 | +13.4% |
| Equity | 10/15 | -€54,046 | -€74,058 | -€20,012 | -37.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,246 | -€142,258 | -€20,012 | -16.4% |
| Amounts payable | 17/49 | €99,714 | €125,834 | +€26,120 | +26.2% |
| Amounts payable within one year | 42/48 | €99,714 | €125,834 | +€26,120 | +26.2% |
| Trade debts | 44 | - | €84 | +€84 | |
| Suppliers | 440/4 | - | €84 | +€84 | |
| Taxes, remuneration and social security | 45 | €84 | €1,043 | +€959 | +1135.7% |
| Taxes | 450/3 | €84 | €1,043 | +€959 | +1135.7% |
| Other amounts payable | 47/48 | €99,630 | €124,707 | +€25,077 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €173 | -€1,076 | -86.1% |
| Other operating charges | 640/8 | €407 | €415 | +€8 | +2.0% |
| Gross operating margin | 9900 | €5,516 | -€16,281 | -€21,797 | |
| Operating profit (loss) | 9901 | €3,859 | -€16,869 | -€20,729 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,607 | €3,143 | +€536 | +20.6% |
| Recurring financial charges | 65 | €2,607 | €3,143 | +€536 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €1,253 | -€20,012 | -€21,266 | |
| Profit (loss) for the period | 9904 | €1,253 | -€20,012 | -€21,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,253 | -€20,012 | -€21,266 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.