JUMEAUNA: 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.
JUMEAUNA
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Tangible fixed assets +€13,318
up €13,318 (+256%), from €5,197 to €18,515
of which Land and buildings: +€12,436
- Receivables within one year -€5,497
down €5,497 (-78.3%), from €7,022 to €1,525
of which Trade receivables: -€4,725
- Cash +€2,791
up €2,791 (+10.8%), from €25,856 to €28,646
mainly Net result for the year (+€26,351) and Tax, wage and social debts (+€7,231)
- Reserves +€26,351
up €26,351 (+114%), from €23,036 to €49,387
- Tax, wage and social debts +€7,231
up €7,231 (+117%), from €6,159 to €13,390
- Other debts +€1,305
up €1,305 (+99.7%), from €1,309 to €2,614
- Trade debts +€759
up €759 (+31.9%), from €2,377 to €3,137
- Gross operating margin +€5,942
up €5,942 (+19.3%), from €30,727 to €36,669
- Depreciation +€1,644
up €1,644 (+244%), from €673 to €2,317
- Taxes +€975
up €975 (+15.8%), from €6,159 to €7,135
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 | €38,908 | €74,527 | +€35,619 | +91.5% |
| Fixed assets | 21/28 | €5,197 | €18,515 | +€13,318 | +256% |
| Tangible fixed assets | 22/27 | €5,197 | €18,515 | +€13,318 | +256% |
| Land and buildings | 22 | - | €12,436 | +€12,436 | |
| Plant, machinery and equipment | 23 | - | €803 | +€803 | |
| Furniture and vehicles | 24 | €5,197 | €5,276 | +€79 | +1.5% |
| Current assets | 29/58 | €33,712 | €56,012 | +€22,301 | +66.2% |
| Amounts receivable within one year | 40/41 | €7,022 | €1,525 | -€5,497 | -78.3% |
| Trade receivables | 40 | €6,250 | €1,525 | -€4,725 | -75.6% |
| Other amounts receivable | 41 | €772 | €0 | -€772 | -100% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €25,856 | €28,646 | +€2,791 | +10.8% |
| Deferred charges and accrued income | 490/1 | €834 | €842 | +€7 | +0.9% |
| Total equity and liabilities | 10/49 | €38,908 | €74,527 | +€35,619 | +91.5% |
| Equity | 10/15 | €29,036 | €55,387 | +€26,351 | +90.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €23,036 | €49,387 | +€26,351 | +114% |
| Distributable reserves | 133 | €23,036 | €49,387 | +€26,351 | +114% |
| Amounts payable | 17/49 | €9,872 | €19,141 | +€9,268 | +93.9% |
| Amounts payable within one year | 42/48 | €9,872 | €19,141 | +€9,268 | +93.9% |
| Financial debts | 43 | €27 | €0 | -€27 | -100% |
| Credit institutions | 430/8 | €27 | €0 | -€27 | -100% |
| Trade debts | 44 | €2,377 | €3,137 | +€759 | +31.9% |
| Suppliers | 440/4 | €2,377 | €3,137 | +€759 | +31.9% |
| Taxes, remuneration and social security | 45 | €6,159 | €13,390 | +€7,231 | +117% |
| Taxes | 450/3 | €6,159 | €13,390 | +€7,231 | +117% |
| Other amounts payable | 47/48 | €1,309 | €2,614 | +€1,305 | +99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €673 | €2,317 | +€1,644 | +244% |
| Other operating charges | 640/8 | €848 | €779 | -€69 | -8.1% |
| Gross operating margin | 9900 | €30,727 | €36,669 | +€5,942 | +19.3% |
| Operating profit (loss) | 9901 | €29,205 | €33,572 | +€4,367 | +15.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €10 | €88 | +€78 | +777% |
| Recurring financial charges | 65 | €10 | €88 | +€78 | +777% |
| Profit (loss) for the period before taxes | 9903 | €29,195 | €33,485 | +€4,290 | +14.7% |
| Income taxes | 67/77 | €6,159 | €7,135 | +€975 | +15.8% |
| Profit (loss) for the period | 9904 | €23,036 | €26,351 | +€3,315 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,036 | €26,351 | +€3,315 | +14.4% |
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 16 October 2026 via checked.be.