JUMEAUX: 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.
JUMEAUX
Largest movements
- Stocks and contracts -€8,614
down €8,614 (-12.7%), from €67,921 to €59,308
- Cash -€854
down €854 (-45.5%), from €1,877 to €1,024
mainly Short-term financial debts (-€3,810) and Other debts (-€3,523)
- Short-term financial debts -€3,810
down €3,810 (-28.9%), from €13,199 to €9,389
- Other debts -€3,523
down €3,523 (-12.8%), from €27,599 to €24,076
- Profit (loss) carried forward -€2,254
down €2,254 (-40.5%), from -€5,567 to -€7,821
- Tax, wage and social debts +€1,913
up €1,913 (+60.7%), from €3,153 to €5,066
- Trade debts -€1,157
no longer reported in 2025 (was €1,157)
- Gross operating margin +€3,358
up €3,358, from -€863 to €2,494
- Financial charges +€1,486
up €1,486 (+48.8%), from €3,046 to €4,532
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 | €70,001 | €61,171 | -€8,831 | -12.6% |
| Current assets | 29/58 | €70,001 | €61,171 | -€8,831 | -12.6% |
| Stocks and contracts in progress | 3 | €67,921 | €59,308 | -€8,614 | -12.7% |
| Stocks | 30/36 | €67,921 | €59,308 | -€8,614 | -12.7% |
| Amounts receivable within one year | 40/41 | €203 | €839 | +€636 | +313% |
| Trade receivables | 40 | €65 | €838 | +€773 | +1,190% |
| Other amounts receivable | 41 | €138 | €1 | -€137 | -99.2% |
| Cash at bank and in hand | 54/58 | €1,877 | €1,024 | -€854 | -45.5% |
| Total equity and liabilities | 10/49 | €70,001 | €61,171 | -€8,831 | -12.6% |
| Equity | 10/15 | €14,893 | €12,639 | -€2,254 | -15.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,567 | -€7,821 | -€2,254 | -40.5% |
| Amounts payable | 17/49 | €55,108 | €48,531 | -€6,577 | -11.9% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,108 | €38,531 | -€6,577 | -14.6% |
| Financial debts | 43 | €13,199 | €9,389 | -€3,810 | -28.9% |
| Credit institutions | 430/8 | €13,199 | €9,389 | -€3,810 | -28.9% |
| Trade debts | 44 | €1,157 | - | -€1,157 | |
| Suppliers | 440/4 | €1,157 | - | -€1,157 | |
| Taxes, remuneration and social security | 45 | €3,153 | €5,066 | +€1,913 | +60.7% |
| Taxes | 450/3 | €3,153 | €5,066 | +€1,913 | +60.7% |
| Other amounts payable | 47/48 | €27,599 | €24,076 | -€3,523 | -12.8% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€863 | €2,494 | +€3,358 | |
| Operating profit (loss) | 9901 | -€1,004 | €2,350 | +€3,354 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,046 | €4,532 | +€1,486 | +48.8% |
| Recurring financial charges | 65 | €3,046 | €4,532 | +€1,486 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,050 | -€2,182 | +€1,868 | +46.1% |
| Income taxes | 67/77 | €75 | €72 | -€3 | -4.1% |
| Profit (loss) for the period | 9904 | -€4,125 | -€2,254 | +€1,871 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,125 | -€2,254 | +€1,871 | +45.4% |
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 27 October 2026 via checked.be.