JUMILU: 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.
JUMILU
Largest movements
- Cash +€15,567
up €15,567 (+731.5%), from €2,128 to €17,695
mainly Net result for the year (+€32,853) and Depreciation (+€919)
- Receivables within one year +€11,429
up €11,429 (+37.5%), from €30,504 to €41,932
- Tangible fixed assets +€2,138
up €2,138 (+73.6%), from €2,906 to €5,044
of which Furniture and vehicles: +€2,683
- Profit (loss) carried forward +€32,853
new in 2025: €32,853
- Trade debts -€1,854
down €1,854 (-42.3%), from €4,378 to €2,524
- Tax, wage and social debts -€1,076
down €1,076 (-51.8%), from €2,076 to €1,000
- Gross operating margin +€5,194
up €5,194 (+12.1%), from €42,898 to €48,092
- Financial charges +€2,662
up €2,662 (+66.8%), from €3,983 to €6,645
- Taxes +€1,411
up €1,411 (+16.5%), from €8,570 to €9,981
- Financial income +€684
up €684 (+40.6%), from €1,685 to €2,369
- Depreciation +€483
up €483 (+110.8%), from €436 to €919
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 | €61,197 | €91,120 | +€29,923 | +48.9% |
| Fixed assets | 21/28 | €2,960 | €5,044 | +€2,083 | +70.4% |
| Tangible fixed assets | 22/27 | €2,906 | €5,044 | +€2,138 | +73.6% |
| Plant, machinery and equipment | 23 | €421 | €140 | -€281 | -66.7% |
| Furniture and vehicles | 24 | - | €2,683 | +€2,683 | |
| Other tangible fixed assets | 26 | €2,485 | €2,221 | -€264 | -10.6% |
| Financial fixed assets | 28 | €54 | - | -€54 | |
| Current assets | 29/58 | €58,237 | €86,076 | +€27,839 | +47.8% |
| Amounts receivable after more than one year | 29 | €21,700 | €21,700 | = | 0.0% |
| Other amounts receivable | 291 | €21,700 | €21,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €30,504 | €41,932 | +€11,429 | +37.5% |
| Other amounts receivable | 41 | €30,504 | €41,932 | +€11,429 | +37.5% |
| Cash at bank and in hand | 54/58 | €2,128 | €17,695 | +€15,567 | +731.5% |
| Deferred charges and accrued income | 490/1 | €3,905 | €4,748 | +€844 | +21.6% |
| Total equity and liabilities | 10/49 | €61,197 | €91,120 | +€29,923 | +48.9% |
| Equity | 10/15 | €54,743 | €87,596 | +€32,853 | +60.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,243 | €52,243 | = | 0.0% |
| Distributable reserves | 133 | €52,243 | €52,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €32,853 | +€32,853 | |
| Amounts payable | 17/49 | €6,454 | €3,524 | -€2,930 | -45.4% |
| Amounts payable within one year | 42/48 | €6,454 | €3,524 | -€2,930 | -45.4% |
| Trade debts | 44 | €4,378 | €2,524 | -€1,854 | -42.3% |
| Suppliers | 440/4 | €4,378 | €2,524 | -€1,854 | -42.3% |
| Taxes, remuneration and social security | 45 | €2,076 | €1,000 | -€1,076 | -51.8% |
| Taxes | 450/3 | €2,076 | €1,000 | -€1,076 | -51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €919 | +€483 | +110.8% |
| Other operating charges | 640/8 | €116 | €63 | -€53 | -45.3% |
| Gross operating margin | 9900 | €42,898 | €48,092 | +€5,194 | +12.1% |
| Operating profit (loss) | 9901 | €42,346 | €47,110 | +€4,764 | +11.2% |
| Financial income | 75/76B | €1,685 | €2,369 | +€684 | +40.6% |
| Recurring financial income | 75 | €1,685 | €2,369 | +€684 | +40.6% |
| Financial charges | 65/66B | €3,983 | €6,645 | +€2,662 | +66.8% |
| Recurring financial charges | 65 | €3,983 | €6,645 | +€2,662 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | €40,048 | €42,834 | +€2,786 | +7.0% |
| Income taxes | 67/77 | €8,570 | €9,981 | +€1,411 | +16.5% |
| Profit (loss) for the period | 9904 | €31,478 | €32,853 | +€1,375 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,478 | €32,853 | +€1,375 | +4.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.