Jumilena: 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.
Jumilena
Largest movements
- Receivables within one year +€49,177
up €49,177 (+2,771%), from €1,775 to €50,952
of which Trade receivables: +€50,952
- Deferred charges and accrued income +€7,946
up €7,946 (+1,930%), from €412 to €8,358
- Cash +€4,214
up €4,214 (+261%), from €1,617 to €5,831
mainly Other debts (+€52,644) and Trade debts (+€18,943)
- Tangible fixed assets -€3,614
down €3,614 (-1.4%), from €255,086 to €251,472
of which Land and buildings: -€6,216
- Other debts +€52,644
up €52,644 (+24.5%), from €214,873 to €267,517
- Trade debts +€18,943
up €18,943 (+378%), from €5,015 to €23,958
of which Suppliers: +€18,943
- Tax, wage and social debts -€12,481
down €12,481 (-48.8%), from €25,587 to €13,106
of which Remuneration and social security: -€13,857
- Gross operating margin -€55,166
down €55,166 (-37.1%), from €148,770 to €93,604
- Staff costs -€43,045
down €43,045 (-35.6%), from €120,956 to €77,912
- Taxes -€3,290
down €3,290 (-67.4%), from €4,879 to €1,589
- Other operating charges +€2,701
up €2,701 (+157%), from €1,715 to €4,415
- Depreciation +€1,712
up €1,712 (+27.1%), from €6,308 to €8,020
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 | €258,890 | €318,112 | +€59,223 | +22.9% |
| Fixed assets | 21/28 | €255,086 | €252,972 | -€2,114 | -0.8% |
| Tangible fixed assets | 22/27 | €255,086 | €251,472 | -€3,614 | -1.4% |
| Land and buildings | 22 | €251,950 | €245,734 | -€6,216 | -2.5% |
| Furniture and vehicles | 24 | €3,136 | €5,739 | +€2,602 | +83.0% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €3,804 | €65,140 | +€61,337 | +1,613% |
| Amounts receivable within one year | 40/41 | €1,775 | €50,952 | +€49,177 | +2,771% |
| Trade receivables | 40 | - | €50,952 | +€50,952 | |
| Other amounts receivable | 41 | €1,775 | €0 | -€1,775 | -100% |
| Cash at bank and in hand | 54/58 | €1,617 | €5,831 | +€4,214 | +261% |
| Deferred charges and accrued income | 490/1 | €412 | €8,358 | +€7,946 | +1,930% |
| Total equity and liabilities | 10/49 | €258,890 | €318,112 | +€59,223 | +22.9% |
| Equity | 10/15 | €12,697 | €12,793 | +€96 | +0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,697 | €7,793 | +€96 | +1.2% |
| Distributable reserves | 133 | €7,697 | €7,793 | +€96 | +1.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €246,193 | €305,320 | +€59,127 | +24.0% |
| Amounts payable within one year | 42/48 | €245,475 | €304,580 | +€59,106 | +24.1% |
| Trade debts | 44 | €5,015 | €23,958 | +€18,943 | +378% |
| Suppliers | 440/4 | €5,015 | €23,958 | +€18,943 | +378% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €25,587 | €13,106 | -€12,481 | -48.8% |
| Taxes | 450/3 | €4,879 | €6,255 | +€1,376 | +28.2% |
| Remuneration and social security | 454/9 | €20,707 | €6,850 | -€13,857 | -66.9% |
| Other amounts payable | 47/48 | €214,873 | €267,517 | +€52,644 | +24.5% |
| Accrued charges and deferred income | 492/3 | €718 | €739 | +€21 | +2.9% |
| Remuneration, social security and pensions | 62 | €120,956 | €77,912 | -€43,045 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,308 | €8,020 | +€1,712 | +27.1% |
| Other operating charges | 640/8 | €1,715 | €4,415 | +€2,701 | +157% |
| Gross operating margin | 9900 | €148,770 | €93,604 | -€55,166 | -37.1% |
| Operating profit (loss) | 9901 | €19,790 | €3,257 | -€16,533 | -83.5% |
| Financial income | 75/76B | €1 | €232 | +€231 | +25,698% |
| Recurring financial income | 75 | €1 | €232 | +€231 | +25,698% |
| Financial charges | 65/66B | €98 | €1,805 | +€1,707 | +1,744% |
| Recurring financial charges | 65 | €98 | €1,805 | +€1,707 | +1,744% |
| Profit (loss) for the period before taxes | 9903 | €19,693 | €1,685 | -€18,009 | -91.4% |
| Income taxes | 67/77 | €4,879 | €1,589 | -€3,290 | -67.4% |
| Profit (loss) for the period | 9904 | €14,814 | €96 | -€14,718 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,814 | €96 | -€14,718 | -99.4% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.