Jumicon: 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.
Jumicon
Largest movements
- Cash +€135,362
up €135,362 (+226.7%), from €59,717 to €195,079
mainly Other debts (+€466,000) and Net result for the year (+€136,433)
- Current investments -€82,738
down €82,738 (-28.0%), from €295,139 to €212,401
- Receivables after one year +€43,300
new in 2025: €43,300
- Receivables within one year +€36,127
up €36,127 (+162.8%), from €22,192 to €58,320
of which Other amounts receivable: +€33,517
- Other debts +€466,000
new in 2025: €466,000
- Reserves -€329,567
down €329,567 (-89.9%), from €366,541 to €36,974
- Gross operating margin +€43,047
up €43,047 (+35.9%), from €119,839 to €162,886
- Financial income +€16,405
up €16,405 (+460.6%), from €3,562 to €19,967
- Taxes +€16,170
up €16,170 (+61.4%), from €26,354 to €42,524
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 | €387,469 | €516,195 | +€128,726 | +33.2% |
| Fixed assets | 21/28 | €7,536 | €5,855 | -€1,681 | -22.3% |
| Tangible fixed assets | 22/27 | €7,536 | €5,855 | -€1,681 | -22.3% |
| Land and buildings | 22 | €745 | €435 | -€310 | -41.6% |
| Furniture and vehicles | 24 | €6,790 | €5,419 | -€1,371 | -20.2% |
| Current assets | 29/58 | €379,934 | €510,340 | +€130,407 | +34.3% |
| Amounts receivable after more than one year | 29 | - | €43,300 | +€43,300 | |
| Other amounts receivable | 291 | - | €43,300 | +€43,300 | |
| Amounts receivable within one year | 40/41 | €22,192 | €58,320 | +€36,127 | +162.8% |
| Trade receivables | 40 | €19,573 | €22,183 | +€2,610 | +13.3% |
| Other amounts receivable | 41 | €2,619 | €36,136 | +€33,517 | +1279.7% |
| Current investments | 50/53 | €295,139 | €212,401 | -€82,738 | -28.0% |
| Cash at bank and in hand | 54/58 | €59,717 | €195,079 | +€135,362 | +226.7% |
| Deferred charges and accrued income | 490/1 | €2,885 | €1,240 | -€1,645 | -57.0% |
| Total equity and liabilities | 10/49 | €387,469 | €516,195 | +€128,726 | +33.2% |
| Equity | 10/15 | €371,541 | €41,974 | -€329,567 | -88.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €366,541 | €36,974 | -€329,567 | -89.9% |
| Distributable reserves | 133 | €366,541 | €36,974 | -€329,567 | -89.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,929 | €474,222 | +€458,293 | +2877.1% |
| Amounts payable within one year | 42/48 | €15,929 | €474,222 | +€458,293 | +2877.1% |
| Trade debts | 44 | €4,846 | €5 | -€4,842 | -99.9% |
| Suppliers | 440/4 | €4,846 | €5 | -€4,842 | -99.9% |
| Taxes, remuneration and social security | 45 | €11,082 | €8,217 | -€2,866 | -25.9% |
| Taxes | 450/3 | €11,082 | €8,217 | -€2,866 | -25.9% |
| Other amounts payable | 47/48 | - | €466,000 | +€466,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €1,681 | = | 0.0% |
| Other operating charges | 640/8 | €99 | €102 | +€3 | +2.5% |
| Gross operating margin | 9900 | €119,839 | €162,886 | +€43,047 | +35.9% |
| Operating profit (loss) | 9901 | €118,059 | €161,104 | +€43,045 | +36.5% |
| Financial income | 75/76B | €3,562 | €19,967 | +€16,405 | +460.6% |
| Recurring financial income | 75 | €3,562 | €19,967 | +€16,405 | +460.6% |
| Financial charges | 65/66B | €1,295 | €2,113 | +€819 | +63.2% |
| Recurring financial charges | 65 | €1,295 | €2,113 | +€819 | +63.2% |
| Profit (loss) for the period before taxes | 9903 | €120,326 | €178,957 | +€58,631 | +48.7% |
| Income taxes | 67/77 | €26,354 | €42,524 | +€16,170 | +61.4% |
| Profit (loss) for the period | 9904 | €93,972 | €136,433 | +€42,461 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,972 | €136,433 | +€42,461 | +45.2% |
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.