JUMI: 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.
JUMI
Largest movements
- Tangible fixed assets -€25,064
down €25,064 (-4.8%), from €524,352 to €499,287
of which Land and buildings: -€34,564
- Receivables within one year -€15,474
down €15,474 (-23.6%), from €65,562 to €50,087
- Reserves -€105,398
down €105,398 (-33.2%), from €317,874 to €212,476
of which Distributable reserves: -€105,398
- Debts after one year +€68,889
up €68,889 (+620%), from €11,111 to €80,000
of which Other amounts payable: +€80,000
- Other debts +€36,561
up €36,561 (+20.3%), from €180,043 to €216,604
- Current portion of long-term debt -€21,966
down €21,966 (-66.4%), from €33,077 to €11,111
- Trade debts -€12,469
down €12,469 (-59.7%), from €20,871 to €8,402
- Gross operating margin -€25,209
down €25,209 (-25.2%), from €99,861 to €74,652
- Taxes -€6,227
down €6,227 (-67.4%), from €9,234 to €3,007
- Financial charges -€4,621
down €4,621 (-91.1%), from €5,075 to €453
- Depreciation +€1,533
up €1,533 (+2.7%), from €57,235 to €58,767
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 | €594,407 | €555,541 | -€38,866 | -6.5% |
| Fixed assets | 21/28 | €524,352 | €499,287 | -€25,064 | -4.8% |
| Tangible fixed assets | 22/27 | €524,352 | €499,287 | -€25,064 | -4.8% |
| Land and buildings | 22 | €524,352 | €489,787 | -€34,564 | -6.6% |
| Furniture and vehicles | 24 | - | €9,500 | +€9,500 | |
| Current assets | 29/58 | €70,055 | €56,253 | -€13,802 | -19.7% |
| Amounts receivable within one year | 40/41 | €65,562 | €50,087 | -€15,474 | -23.6% |
| Other amounts receivable | 41 | €65,562 | €50,087 | -€15,474 | -23.6% |
| Cash at bank and in hand | 54/58 | €4,493 | €5,351 | +€857 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €816 | +€816 | |
| Total equity and liabilities | 10/49 | €594,407 | €555,541 | -€38,866 | -6.5% |
| Equity | 10/15 | €338,954 | €233,556 | -€105,398 | -31.1% |
| Contributions | 10/11 | €21,080 | €21,080 | = | 0.0% |
| Reserves | 13 | €317,874 | €212,476 | -€105,398 | -33.2% |
| Non-distributable reserves | 130/1 | €3,014 | €3,014 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,014 | €3,014 | = | 0.0% |
| Distributable reserves | 133 | €314,860 | €209,461 | -€105,398 | -33.5% |
| Amounts payable | 17/49 | €255,453 | €321,985 | +€66,532 | +26.0% |
| Amounts payable after more than one year | 17 | €11,111 | €80,000 | +€68,889 | +620% |
| Financial debts | 170/4 | €11,111 | - | -€11,111 | |
| Other amounts payable | 178/9 | - | €80,000 | +€80,000 | |
| Amounts payable within one year | 42/48 | €240,124 | €241,985 | +€1,861 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €33,077 | €11,111 | -€21,966 | -66.4% |
| Trade debts | 44 | €20,871 | €8,402 | -€12,469 | -59.7% |
| Suppliers | 440/4 | €20,871 | €8,402 | -€12,469 | -59.7% |
| Taxes, remuneration and social security | 45 | €6,132 | €5,868 | -€264 | -4.3% |
| Taxes | 450/3 | €6,132 | €5,868 | -€264 | -4.3% |
| Other amounts payable | 47/48 | €180,043 | €216,604 | +€36,561 | +20.3% |
| Accrued charges and deferred income | 492/3 | €4,218 | - | -€4,218 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,235 | €58,767 | +€1,533 | +2.7% |
| Other operating charges | 640/8 | €3,695 | €4,405 | +€710 | +19.2% |
| Gross operating margin | 9900 | €99,861 | €74,652 | -€25,209 | -25.2% |
| Operating profit (loss) | 9901 | €38,931 | €11,480 | -€27,452 | -70.5% |
| Financial charges | 65/66B | €5,075 | €453 | -€4,621 | -91.1% |
| Recurring financial charges | 65 | €5,075 | €453 | -€4,621 | -91.1% |
| Profit (loss) for the period before taxes | 9903 | €33,857 | €11,026 | -€22,830 | -67.4% |
| Income taxes | 67/77 | €9,234 | €3,007 | -€6,227 | -67.4% |
| Profit (loss) for the period | 9904 | €24,623 | €8,019 | -€16,604 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,623 | €8,019 | -€16,604 | -67.4% |
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 14 October 2026 via checked.be.