JUMIC: what changed
Two fiscal 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.
JUMIC
Largest movements
- Cash -€78,601
down €78,601 (-70.6%), from €111,290 to €32,689
mainly Net result for the year (-€51,337) and Tax, wage and social debts (-€24,739)
- Tangible fixed assets -€13,275
down €13,275 (-28.2%), from €47,081 to €33,806
of which Furniture and vehicles: -€11,431
- Stocks and contracts -€7,677
no longer reported in 2025 (was €7,677)
- Receivables within one year +€3,024
up €3,024 (+432.1%), from €700 to €3,724
of which Trade receivables: +€3,334
- Profit (loss) carried forward -€51,337
new in 2025: -€51,337
- Tax, wage and social debts -€24,739
down €24,739 (-88.8%), from €27,857 to €3,118
of which Taxes: -€14,946
- Trade debts -€18,179
down €18,179 (-97.3%), from €18,691 to €512
- Other debts -€1,882
down €1,882 (-11.8%), from €15,938 to €14,056
- Gross operating margin -€78,444
down €78,444 (-43.5%), from €180,487 to €102,044
- Staff costs -€10,662
down €10,662 (-7.2%), from €148,154 to €137,492
- Taxes -€4,046
down €4,046 (-96.6%), from €4,188 to €141
- Depreciation +€2,589
up €2,589 (+24.4%), from €10,606 to €13,195
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 | €171,313 | €75,674 | -€95,639 | -55.8% |
| Fixed assets | 21/28 | €51,161 | €37,886 | -€13,275 | -25.9% |
| Tangible fixed assets | 22/27 | €47,081 | €33,806 | -€13,275 | -28.2% |
| Land and buildings | 22 | €1,428 | €873 | -€556 | -38.9% |
| Plant, machinery and equipment | 23 | €4,678 | €3,390 | -€1,288 | -27.5% |
| Furniture and vehicles | 24 | €40,975 | €29,543 | -€11,431 | -27.9% |
| Financial fixed assets | 28 | €4,080 | €4,080 | = | 0.0% |
| Current assets | 29/58 | €120,152 | €37,788 | -€82,364 | -68.5% |
| Stocks and contracts in progress | 3 | €7,677 | - | -€7,677 | |
| Stocks | 30/36 | €7,677 | - | -€7,677 | |
| Amounts receivable within one year | 40/41 | €700 | €3,724 | +€3,024 | +432.1% |
| Trade receivables | 40 | - | €3,334 | +€3,334 | |
| Other amounts receivable | 41 | €700 | €390 | -€310 | -44.3% |
| Cash at bank and in hand | 54/58 | €111,290 | €32,689 | -€78,601 | -70.6% |
| Deferred charges and accrued income | 490/1 | €485 | €1,375 | +€890 | +183.5% |
| Total equity and liabilities | 10/49 | €171,313 | €75,674 | -€95,639 | -55.8% |
| Equity | 10/15 | €108,827 | €57,490 | -€51,337 | -47.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €78,827 | €78,827 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €75,827 | €75,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€51,337 | -€51,337 | |
| Amounts payable | 17/49 | €62,486 | €18,185 | -€44,302 | -70.9% |
| Amounts payable within one year | 42/48 | €62,486 | €17,686 | -€44,800 | -71.7% |
| Trade debts | 44 | €18,691 | €512 | -€18,179 | -97.3% |
| Suppliers | 440/4 | €18,691 | €512 | -€18,179 | -97.3% |
| Taxes, remuneration and social security | 45 | €27,857 | €3,118 | -€24,739 | -88.8% |
| Taxes | 450/3 | €15,087 | €141 | -€14,946 | -99.1% |
| Remuneration and social security | 454/9 | €12,769 | €2,976 | -€9,793 | -76.7% |
| Other amounts payable | 47/48 | €15,938 | €14,056 | -€1,882 | -11.8% |
| Accrued charges and deferred income | 492/3 | - | €499 | +€499 | |
| Remuneration, social security and pensions | 62 | €148,154 | €137,492 | -€10,662 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,606 | €13,195 | +€2,589 | +24.4% |
| Other operating charges | 640/8 | €1,701 | €2,089 | +€388 | +22.8% |
| Non-recurring operating charges | 66A | - | €80 | +€80 | |
| Gross operating margin | 9900 | €180,487 | €102,044 | -€78,444 | -43.5% |
| Operating profit (loss) | 9901 | €20,027 | -€50,812 | -€70,839 | |
| Financial income | 75/76B | €25 | €0 | -€24 | -99.8% |
| Recurring financial income | 75 | €25 | €0 | -€24 | -99.8% |
| Financial charges | 65/66B | €306 | €384 | +€78 | +25.4% |
| Recurring financial charges | 65 | €306 | €384 | +€78 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €19,745 | -€51,196 | -€70,941 | |
| Income taxes | 67/77 | €4,188 | €141 | -€4,046 | -96.6% |
| Profit (loss) for the period | 9904 | €15,557 | -€51,337 | -€66,895 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,557 | -€51,337 | -€66,895 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.