JUMINO: 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.
JUMINO
Largest movements
- Tangible fixed assets +€783,365
up €783,365 (+97.5%), from €803,740 to €1.6m
of which Land and buildings: +€686,698
- Cash -€31,427
down €31,427 (-52.8%), from €59,534 to €28,107
mainly Investment in fixed assets (net) (-€945,170) and Net result for the year (-€43,458)
- Receivables within one year +€30,418
up €30,418 (+251%), from €12,100 to €42,518
of which Trade receivables: +€30,000
- Debts after one year +€646,217
up €646,217 (+89.3%), from €723,613 to €1.4m
- Other debts +€157,999
up €157,999 (+216%), from €73,280 to €231,279
- Profit (loss) carried forward -€43,458
down €43,458 (-15,480%), from -€281 to -€43,739
- Current portion of long-term debt +€28,088
up €28,088 (+61.6%), from €45,602 to €73,690
- Depreciation +€47,948
up €47,948 (+42.1%), from €113,858 to €161,805
- Taxes -€21,161
down €21,161 (-98.5%), from €21,487 to €326
- Financial charges +€8,606
up €8,606 (+33.7%), from €25,572 to €34,178
- Gross operating margin -€5,954
down €5,954 (-3.6%), from €163,713 to €157,759
- Other operating charges +€1,831
up €1,831 (+59.5%), from €3,077 to €4,908
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 | €876,760 | €1,662,284 | +€785,523 | +89.6% |
| Fixed assets | 21/28 | €803,740 | €1,587,104 | +€783,365 | +97.5% |
| Tangible fixed assets | 22/27 | €803,740 | €1,587,104 | +€783,365 | +97.5% |
| Land and buildings | 22 | €453,572 | €1,140,270 | +€686,698 | +151% |
| Plant, machinery and equipment | 23 | €1,425 | €1,122 | -€302 | -21.2% |
| Furniture and vehicles | 24 | €54,862 | €143,270 | +€88,408 | +161% |
| Leasing and similar rights | 25 | €284,745 | €272,919 | -€11,826 | -4.2% |
| Other tangible fixed assets | 26 | €9,137 | €29,523 | +€20,386 | +223% |
| Current assets | 29/58 | €73,020 | €75,179 | +€2,159 | +3.0% |
| Amounts receivable within one year | 40/41 | €12,100 | €42,518 | +€30,418 | +251% |
| Trade receivables | 40 | €12,100 | €42,100 | +€30,000 | +248% |
| Other amounts receivable | 41 | - | €418 | +€418 | |
| Cash at bank and in hand | 54/58 | €59,534 | €28,107 | -€31,427 | -52.8% |
| Deferred charges and accrued income | 490/1 | €1,386 | €4,554 | +€3,168 | +229% |
| Total equity and liabilities | 10/49 | €876,760 | €1,662,284 | +€785,523 | +89.6% |
| Equity | 10/15 | €4,719 | -€38,739 | -€43,458 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€281 | -€43,739 | -€43,458 | -15,480% |
| Amounts payable | 17/49 | €872,041 | €1,701,022 | +€828,981 | +95.1% |
| Amounts payable after more than one year | 17 | €723,613 | €1,369,830 | +€646,217 | +89.3% |
| Financial debts | 170/4 | €723,613 | €1,369,830 | +€646,217 | +89.3% |
| Amounts payable within one year | 42/48 | €148,428 | €331,192 | +€182,764 | +123% |
| Current portion of amounts payable after more than one year | 42 | €45,602 | €73,690 | +€28,088 | +61.6% |
| Trade debts | 44 | €2,460 | €968 | -€1,492 | -60.7% |
| Suppliers | 440/4 | €2,460 | €968 | -€1,492 | -60.7% |
| Taxes, remuneration and social security | 45 | €27,086 | €25,255 | -€1,831 | -6.8% |
| Taxes | 450/3 | €27,086 | €25,255 | -€1,831 | -6.8% |
| Other amounts payable | 47/48 | €73,280 | €231,279 | +€157,999 | +216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,858 | €161,805 | +€47,948 | +42.1% |
| Other operating charges | 640/8 | €3,077 | €4,908 | +€1,831 | +59.5% |
| Gross operating margin | 9900 | €163,713 | €157,759 | -€5,954 | -3.6% |
| Operating profit (loss) | 9901 | €46,779 | -€8,954 | -€55,732 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €25,572 | €34,178 | +€8,606 | +33.7% |
| Recurring financial charges | 65 | €25,572 | €34,178 | +€8,606 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €21,206 | -€43,132 | -€64,339 | |
| Income taxes | 67/77 | €21,487 | €326 | -€21,161 | -98.5% |
| Profit (loss) for the period | 9904 | -€281 | -€43,458 | -€43,177 | -15,380% |
| Profit (loss) for the period to be appropriated | 9905 | -€281 | -€43,458 | -€43,177 | -15,380% |
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 19 October 2026 via checked.be.