JUMENICO: 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.
JUMENICO
Largest movements
- Cash +€74,697
up €74,697 (+203.3%), from €36,741 to €111,438
mainly Net result for the year (+€65,318) and Tax, wage and social debts (+€22,375)
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year +€2,948
up €2,948 (+44.2%), from €6,677 to €9,626
of which Trade receivables: +€3,266
- Tangible fixed assets +€1,816
new in 2025: €1,816
- Reserves +€65,318
up €65,318 (+227.1%), from €28,764 to €94,082
- Tax, wage and social debts +€22,375
up €22,375 (+215.3%), from €10,394 to €32,769
- Gross operating margin +€53,300
up €53,300 (+145.8%), from €36,567 to €89,866
- Taxes +€9,687
up €9,687 (+125.9%), from €7,695 to €17,382
- Write-downs +€7,084
new in 2025: €7,084
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 | €45,452 | €134,917 | +€89,465 | +196.8% |
| Fixed assets | 21/28 | €2,034 | €3,419 | +€1,386 | +68.2% |
| Intangible fixed assets | 21 | €2,034 | €1,604 | -€430 | -21.1% |
| Tangible fixed assets | 22/27 | - | €1,816 | +€1,816 | |
| Furniture and vehicles | 24 | - | €1,816 | +€1,816 | |
| Current assets | 29/58 | €43,418 | €131,498 | +€88,079 | +202.9% |
| Amounts receivable within one year | 40/41 | €6,677 | €9,626 | +€2,948 | +44.2% |
| Trade receivables | 40 | €6,360 | €9,626 | +€3,266 | +51.4% |
| Other amounts receivable | 41 | €318 | €0 | -€318 | -100.0% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €36,741 | €111,438 | +€74,697 | +203.3% |
| Deferred charges and accrued income | 490/1 | - | €434 | +€434 | |
| Total equity and liabilities | 10/49 | €45,452 | €134,917 | +€89,465 | +196.8% |
| Equity | 10/15 | €33,764 | €99,082 | +€65,318 | +193.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,764 | €94,082 | +€65,318 | +227.1% |
| Distributable reserves | 133 | €28,764 | €94,082 | +€65,318 | +227.1% |
| Amounts payable | 17/49 | €11,688 | €35,835 | +€24,148 | +206.6% |
| Amounts payable within one year | 42/48 | €11,688 | €35,835 | +€24,148 | +206.6% |
| Trade debts | 44 | €1,294 | €2,178 | +€884 | +68.3% |
| Suppliers | 440/4 | €1,294 | €2,178 | +€884 | +68.3% |
| Taxes, remuneration and social security | 45 | €10,394 | €32,769 | +€22,375 | +215.3% |
| Taxes | 450/3 | €10,394 | €32,769 | +€22,375 | +215.3% |
| Other amounts payable | 47/48 | - | €888 | +€888 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116 | €468 | +€351 | +301.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,084 | +€7,084 | |
| Other operating charges | 640/8 | €100 | €166 | +€66 | +65.7% |
| Gross operating margin | 9900 | €36,567 | €89,866 | +€53,300 | +145.8% |
| Operating profit (loss) | 9901 | €36,350 | €82,149 | +€45,799 | +126.0% |
| Financial income | 75/76B | €110 | €554 | +€444 | +404.1% |
| Recurring financial income | 75 | €110 | €554 | +€444 | +404.1% |
| Financial charges | 65/66B | €1 | €3 | +€2 | +367.2% |
| Recurring financial charges | 65 | €1 | €3 | +€2 | +367.2% |
| Profit (loss) for the period before taxes | 9903 | €36,459 | €82,700 | +€46,240 | +126.8% |
| Income taxes | 67/77 | €7,695 | €17,382 | +€9,687 | +125.9% |
| Profit (loss) for the period | 9904 | €28,764 | €65,318 | +€36,553 | +127.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,764 | €65,318 | +€36,553 | +127.1% |
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 12 October 2026 via checked.be.