JUMEL: 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.
JUMEL
Largest movements
- Tangible fixed assets -€13,970
down €13,970 (-12.5%), from €111,609 to €97,639
of which Land and buildings: -€11,800
- Debts after one year -€73,804
down €73,804 (-9.3%), from €790,644 to €716,840
of which Other amounts payable: -€59,360
- Other debts +€52,000
up €52,000 (+91.8%), from €56,639 to €108,639
- Gross operating margin +€3,421
up €3,421 (+14.7%), from €23,224 to €26,645
- Financial charges -€1,948
down €1,948 (-17.4%), from €11,211 to €9,263
- Other operating charges +€1,503
up €1,503 (+131.3%), from €1,145 to €2,648
- Depreciation -€529
down €529 (-3.6%), from €14,499 to €13,970
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 | €1,162,855 | €1,148,915 | -€13,941 | -1.2% |
| Fixed assets | 21/28 | €114,609 | €100,639 | -€13,970 | -12.2% |
| Tangible fixed assets | 22/27 | €111,609 | €97,639 | -€13,970 | -12.5% |
| Land and buildings | 22 | €94,400 | €82,600 | -€11,800 | -12.5% |
| Furniture and vehicles | 24 | €50 | €25 | -€25 | -49.9% |
| Other tangible fixed assets | 26 | €17,159 | €15,014 | -€2,145 | -12.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €1,048,246 | €1,048,276 | +€29 | 0.0% |
| Amounts receivable after more than one year | 29 | €1,047,123 | €1,047,123 | = | 0.0% |
| Other amounts receivable | 291 | €1,047,123 | €1,047,123 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,121 | €998 | -€123 | -10.9% |
| Trade receivables | 40 | €1,121 | - | -€1,121 | |
| Other amounts receivable | 41 | - | €998 | +€998 | |
| Cash at bank and in hand | 54/58 | €2 | €1 | -€1 | -58.3% |
| Deferred charges and accrued income | 490/1 | - | €153 | +€153 | |
| Total equity and liabilities | 10/49 | €1,162,855 | €1,148,915 | -€13,941 | -1.2% |
| Equity | 10/15 | €298,999 | €299,764 | +€765 | +0.3% |
| Contributions | 10/11 | €372,000 | €372,000 | = | 0.0% |
| Capital | 10 | €372,000 | €372,000 | = | 0.0% |
| Issued capital | 100 | €372,000 | €372,000 | = | 0.0% |
| Reserves | 13 | €97,320 | €97,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,911 | €1,911 | = | 0.0% |
| Legal reserve | 130 | €1,911 | €1,911 | = | 0.0% |
| Distributable reserves | 133 | €95,409 | €95,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€170,321 | -€169,556 | +€765 | +0.4% |
| Amounts payable | 17/49 | €863,856 | €849,151 | -€14,706 | -1.7% |
| Amounts payable after more than one year | 17 | €790,644 | €716,840 | -€73,804 | -9.3% |
| Financial debts | 170/4 | €156,015 | €141,571 | -€14,444 | -9.3% |
| Other amounts payable | 178/9 | €634,629 | €575,269 | -€59,360 | -9.4% |
| Amounts payable within one year | 42/48 | €73,212 | €132,311 | +€59,098 | +80.7% |
| Current portion of amounts payable after more than one year | 42 | €13,858 | €14,444 | +€586 | +4.2% |
| Financial debts | 43 | €2,126 | €8,296 | +€6,170 | +290.2% |
| Credit institutions | 430/8 | €2,126 | €8,296 | +€6,170 | +290.2% |
| Trade debts | 44 | €213 | €545 | +€332 | +156.2% |
| Suppliers | 440/4 | €213 | €545 | +€332 | +156.2% |
| Taxes, remuneration and social security | 45 | €378 | €388 | +€10 | +2.8% |
| Taxes | 450/3 | €378 | €388 | +€10 | +2.8% |
| Other amounts payable | 47/48 | €56,639 | €108,639 | +€52,000 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,499 | €13,970 | -€529 | -3.6% |
| Other operating charges | 640/8 | €1,145 | €2,648 | +€1,503 | +131.3% |
| Gross operating margin | 9900 | €23,224 | €26,645 | +€3,421 | +14.7% |
| Operating profit (loss) | 9901 | €7,581 | €10,028 | +€2,447 | +32.3% |
| Financial charges | 65/66B | €11,211 | €9,263 | -€1,948 | -17.4% |
| Recurring financial charges | 65 | €11,211 | €9,263 | -€1,948 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,630 | €765 | +€4,395 | |
| Profit (loss) for the period | 9904 | -€3,630 | €765 | +€4,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,630 | €765 | +€4,395 |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.