Jumeau: 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.
Jumeau
Largest movements
- Receivables within one year -€40,706
down €40,706 (-16.3%), from €250,270 to €209,564
of which Other amounts receivable: -€59,176
- Cash +€40,216
up €40,216 (+46.8%), from €85,908 to €126,125
mainly Depreciation (+€92,803) and Net result for the year (+€56,635)
- Tangible fixed assets -€10,936
down €10,936 (-5.5%), from €198,157 to €187,221
of which Plant, machinery and equipment: -€64,612
- Reserves -€82,221
down €82,221 (-23.3%), from €352,638 to €270,417
of which Distributable reserves: -€82,221
- Trade debts +€39,357
up €39,357 (+221%), from €17,788 to €57,145
- Debts after one year +€15,256
up €15,256 (+51.0%), from €29,933 to €45,188
- Tax, wage and social debts +€10,928
up €10,928 (+21.3%), from €51,397 to €62,325
of which Taxes: +€6,692
- Other debts +€8,711
new in 2025: €8,711
- Gross operating margin +€43,348
up €43,348 (+7.9%), from €548,269 to €591,617
- Staff costs +€43,119
up €43,119 (+12.4%), from €348,853 to €391,972
- Depreciation -€24,316
down €24,316 (-20.8%), from €117,119 to €92,803
- Write-downs +€15,897
new in 2025: €15,897
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 | €538,421 | €530,574 | -€7,847 | -1.5% |
| Fixed assets | 21/28 | €198,677 | €187,741 | -€10,936 | -5.5% |
| Tangible fixed assets | 22/27 | €198,157 | €187,221 | -€10,936 | -5.5% |
| Land and buildings | 22 | €34,781 | €76,135 | +€41,354 | +119% |
| Plant, machinery and equipment | 23 | €102,110 | €37,498 | -€64,612 | -63.3% |
| Furniture and vehicles | 24 | €61,266 | €73,588 | +€12,322 | +20.1% |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €339,745 | €342,833 | +€3,088 | +0.9% |
| Amounts receivable within one year | 40/41 | €250,270 | €209,564 | -€40,706 | -16.3% |
| Trade receivables | 40 | €166,867 | €185,338 | +€18,470 | +11.1% |
| Other amounts receivable | 41 | €83,402 | €24,226 | -€59,176 | -71.0% |
| Cash at bank and in hand | 54/58 | €85,908 | €126,125 | +€40,216 | +46.8% |
| Deferred charges and accrued income | 490/1 | €3,567 | €7,144 | +€3,577 | +100% |
| Total equity and liabilities | 10/49 | €538,421 | €530,574 | -€7,847 | -1.5% |
| Equity | 10/15 | €400,243 | €318,022 | -€82,221 | -20.5% |
| Contributions | 10/11 | €47,605 | €47,605 | = | 0.0% |
| Reserves | 13 | €352,638 | €270,417 | -€82,221 | -23.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €352,638 | €270,417 | -€82,221 | -23.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €138,178 | €212,552 | +€74,374 | +53.8% |
| Amounts payable after more than one year | 17 | €29,933 | €45,188 | +€15,256 | +51.0% |
| Financial debts | 170/4 | €29,933 | €45,188 | +€15,256 | +51.0% |
| Amounts payable within one year | 42/48 | €108,246 | €167,364 | +€59,118 | +54.6% |
| Current portion of amounts payable after more than one year | 42 | €39,061 | €39,183 | +€122 | +0.3% |
| Trade debts | 44 | €17,788 | €57,145 | +€39,357 | +221% |
| Suppliers | 440/4 | €17,788 | €57,145 | +€39,357 | +221% |
| Taxes, remuneration and social security | 45 | €51,397 | €62,325 | +€10,928 | +21.3% |
| Taxes | 450/3 | €30,091 | €36,783 | +€6,692 | +22.2% |
| Remuneration and social security | 454/9 | €21,307 | €25,542 | +€4,235 | +19.9% |
| Other amounts payable | 47/48 | - | €8,711 | +€8,711 | |
| Remuneration, social security and pensions | 62 | €348,853 | €391,972 | +€43,119 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,119 | €92,803 | -€24,316 | -20.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €15,897 | +€15,897 | |
| Other operating charges | 640/8 | €6,864 | €7,115 | +€251 | +3.7% |
| Gross operating margin | 9900 | €548,269 | €591,617 | +€43,348 | +7.9% |
| Operating profit (loss) | 9901 | €75,432 | €83,830 | +€8,398 | +11.1% |
| Financial income | 75/76B | €4,329 | €526 | -€3,803 | -87.8% |
| Recurring financial income | 75 | €4,329 | €526 | -€3,803 | -87.8% |
| Financial charges | 65/66B | €7,968 | €6,652 | -€1,316 | -16.5% |
| Recurring financial charges | 65 | €7,968 | €6,652 | -€1,316 | -16.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €71,794 | €77,705 | +€5,910 | +8.2% |
| Income taxes | 67/77 | €20,615 | €21,070 | +€455 | +2.2% |
| Profit (loss) for the period | 9904 | €51,179 | €56,635 | +€5,455 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,179 | €56,635 | +€5,455 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.