JUMIJE: 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.
JUMIJE
Largest movements
- Receivables within one year +€17,011
up €17,011 (+190.9%), from €8,910 to €25,921
of which Trade receivables: +€14,883
- Tangible fixed assets -€11,898
down €11,898 (-40.9%), from €29,115 to €17,217
of which Other tangible fixed assets: -€10,055
- Cash -€5,559
no longer reported in 2025 (was €5,559)
mainly Net result for the year (-€38,721) and Receivables within one year (-€17,011)
- Profit (loss) carried forward -€38,721
down €38,721, from €38,591 to -€129
- Debts after one year +€36,081
up €36,081 (+43.0%), from €84,000 to €120,081
- Tax, wage and social debts -€4,628
down €4,628 (-92.7%), from €4,994 to €366
- Trade debts +€4,327
up €4,327 (+483.6%), from €895 to €5,221
- Short-term financial debts +€2,917
new in 2025: €2,917
- Gross operating margin -€117,880
down €117,880, from €96,228 to -€21,652
- Financial charges -€88,807
down €88,807 (-97.0%), from €91,577 to €2,771
- Financial income -€50,000
no longer reported in 2025 (was €50,000)
- Other operating charges -€1,827
down €1,827 (-48.7%), from €3,749 to €1,922
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 | €243,592 | €240,956 | -€2,636 | -1.1% |
| Fixed assets | 21/28 | €129,115 | €117,217 | -€11,898 | -9.2% |
| Tangible fixed assets | 22/27 | €29,115 | €17,217 | -€11,898 | -40.9% |
| Furniture and vehicles | 24 | €3,306 | €1,463 | -€1,843 | -55.8% |
| Other tangible fixed assets | 26 | €25,809 | €15,754 | -€10,055 | -39.0% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €114,477 | €123,739 | +€9,262 | +8.1% |
| Amounts receivable after more than one year | 29 | €96,129 | €96,129 | = | 0.0% |
| Other amounts receivable | 291 | €96,129 | €96,129 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,910 | €25,921 | +€17,011 | +190.9% |
| Trade receivables | 40 | €8,910 | €23,793 | +€14,883 | +167.0% |
| Other amounts receivable | 41 | - | €2,128 | +€2,128 | |
| Cash at bank and in hand | 54/58 | €5,559 | - | -€5,559 | |
| Deferred charges and accrued income | 490/1 | €3,879 | €1,689 | -€2,190 | -56.5% |
| Total equity and liabilities | 10/49 | €243,592 | €240,956 | -€2,636 | -1.1% |
| Equity | 10/15 | €138,591 | €99,871 | -€38,721 | -27.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €95,000 | €95,000 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,591 | -€129 | -€38,721 | |
| Amounts payable | 17/49 | €105,000 | €141,085 | +€36,085 | +34.4% |
| Amounts payable after more than one year | 17 | €84,000 | €120,081 | +€36,081 | +43.0% |
| Other amounts payable | 178/9 | €84,000 | €120,081 | +€36,081 | +43.0% |
| Amounts payable within one year | 42/48 | €21,000 | €21,005 | +€4 | 0.0% |
| Financial debts | 43 | - | €2,917 | +€2,917 | |
| Credit institutions | 430/8 | - | €2,917 | +€2,917 | |
| Trade debts | 44 | €895 | €5,221 | +€4,327 | +483.6% |
| Suppliers | 440/4 | €895 | €5,221 | +€4,327 | +483.6% |
| Taxes, remuneration and social security | 45 | €4,994 | €366 | -€4,628 | -92.7% |
| Taxes | 450/3 | €4,994 | €366 | -€4,628 | -92.7% |
| Other amounts payable | 47/48 | €15,112 | €12,500 | -€2,612 | -17.3% |
| Remuneration, social security and pensions | 62 | - | €49 | +€49 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,587 | €11,898 | -€689 | -5.5% |
| Other operating charges | 640/8 | €3,749 | €1,922 | -€1,827 | -48.7% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €96,228 | -€21,652 | -€117,880 | |
| Operating profit (loss) | 9901 | €79,892 | -€35,584 | -€115,476 | |
| Financial income | 75/76B | €50,000 | - | -€50,000 | |
| Recurring financial income | 75 | €50,000 | - | -€50,000 | |
| Financial charges | 65/66B | €91,577 | €2,771 | -€88,807 | -97.0% |
| Recurring financial charges | 65 | €91,577 | €2,771 | -€88,807 | -97.0% |
| Profit (loss) for the period before taxes | 9903 | €38,315 | -€38,355 | -€76,670 | |
| Income taxes | 67/77 | €263 | €366 | +€103 | +39.2% |
| Profit (loss) for the period | 9904 | €38,052 | -€38,721 | -€76,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,052 | -€38,721 | -€76,773 |
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 1 October 2026 via checked.be.