JUMELLE: 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.
JUMELLE
Largest movements
- Cash +€182,388
up €182,388 (+871%), from €20,931 to €203,319
mainly Net result for the year (+€130,531) and Investment in fixed assets (net) (+€94,047)
- Tangible fixed assets -€111,543
down €111,543 (-42.7%), from €261,038 to €149,496
- Receivables within one year +€13,364
up €13,364 (+141%), from €9,500 to €22,864
- Reserves +€129,179
up €129,179 (+1,015%), from €12,723 to €141,903
of which Distributable reserves: +€130,000
- Debts after one year -€43,800
down €43,800 (-100%), from €43,800 to €0
- Current portion of long-term debt -€14,600
down €14,600 (-100%), from €14,600 to €0
- Accrued charges and deferred income +€8,659
up €8,659 (+126%), from €6,862 to €15,521
- Other debts +€3,800
up €3,800 (+3.5%), from €109,876 to €113,676
- Gross operating margin +€178,224
up €178,224 (+676%), from €26,351 to €204,575
- Taxes +€43,190
new in 2025: €43,190
- Depreciation -€6,396
down €6,396 (-26.8%), from €23,892 to €17,496
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 | €293,587 | €378,006 | +€84,420 | +28.8% |
| Fixed assets | 21/28 | €261,038 | €149,496 | -€111,543 | -42.7% |
| Tangible fixed assets | 22/27 | €261,038 | €149,496 | -€111,543 | -42.7% |
| Land and buildings | 22 | €261,038 | €149,496 | -€111,543 | -42.7% |
| Current assets | 29/58 | €32,549 | €228,511 | +€195,962 | +602% |
| Amounts receivable within one year | 40/41 | €9,500 | €22,864 | +€13,364 | +141% |
| Other amounts receivable | 41 | €9,500 | €22,864 | +€13,364 | +141% |
| Cash at bank and in hand | 54/58 | €20,931 | €203,319 | +€182,388 | +871% |
| Deferred charges and accrued income | 490/1 | €2,117 | €2,328 | +€210 | +9.9% |
| Total equity and liabilities | 10/49 | €293,587 | €378,006 | +€84,420 | +28.8% |
| Equity | 10/15 | €112,799 | €243,330 | +€130,531 | +116% |
| Contributions | 10/11 | €61,575 | €61,575 | = | 0.0% |
| Capital | 10 | €61,575 | €61,575 | = | 0.0% |
| Issued capital | 100 | €61,575 | €61,575 | = | 0.0% |
| Reserves | 13 | €12,723 | €141,903 | +€129,179 | +1,015% |
| Non-distributable reserves | 130/1 | €6,158 | €6,158 | = | 0.0% |
| Legal reserve | 130 | €6,158 | €6,158 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,566 | €5,745 | -€821 | -12.5% |
| Distributable reserves | 133 | - | €130,000 | +€130,000 | |
| Profit (loss) carried forward | 14 | €38,501 | €39,853 | +€1,352 | +3.5% |
| Provisions and deferred taxes | 16 | €3,382 | €2,960 | -€423 | -12.5% |
| Deferred taxes | 168 | €3,382 | €2,960 | -€423 | -12.5% |
| Amounts payable | 17/49 | €177,406 | €131,716 | -€45,689 | -25.8% |
| Amounts payable after more than one year | 17 | €43,800 | €0 | -€43,800 | -100% |
| Financial debts | 170/4 | €43,800 | €0 | -€43,800 | -100% |
| Amounts payable within one year | 42/48 | €126,744 | €116,195 | -€10,548 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €14,600 | €0 | -€14,600 | -100% |
| Trade debts | 44 | €951 | €1,202 | +€251 | +26.4% |
| Suppliers | 440/4 | €951 | €1,202 | +€251 | +26.4% |
| Taxes, remuneration and social security | 45 | €1,317 | €1,317 | = | 0.0% |
| Taxes | 450/3 | €1,317 | €1,317 | = | 0.0% |
| Other amounts payable | 47/48 | €109,876 | €113,676 | +€3,800 | +3.5% |
| Accrued charges and deferred income | 492/3 | €6,862 | €15,521 | +€8,659 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,892 | €17,496 | -€6,396 | -26.8% |
| Other operating charges | 640/8 | €4,302 | €4,722 | +€420 | +9.8% |
| Gross operating margin | 9900 | €26,351 | €204,575 | +€178,224 | +676% |
| Operating profit (loss) | 9901 | -€1,842 | €182,357 | +€184,200 | |
| Financial income | 75/76B | - | €905 | +€905 | |
| Recurring financial income | 75 | - | €905 | +€905 | |
| Financial charges | 65/66B | €10,547 | €9,963 | -€584 | -5.5% |
| Recurring financial charges | 65 | €10,547 | €9,963 | -€584 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,390 | €173,299 | +€185,688 | |
| Transfer from deferred taxes | 780 | €423 | €423 | = | 0.0% |
| Income taxes | 67/77 | - | €43,190 | +€43,190 | |
| Profit (loss) for the period | 9904 | -€11,967 | €130,531 | +€142,498 | |
| Transfer from tax-exempt reserves | 789 | €821 | €821 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,146 | €131,352 | +€142,498 |
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 20 October 2026 via checked.be.