JUMINVEST: 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.
JUMINVEST
Largest movements
- Receivables within one year +€618,564
up €618,564 (+3311.9%), from €18,677 to €637,241
of which Other amounts receivable: +€636,714
- Financial fixed assets -€210,710
down €210,710 (-96.6%), from €218,210 to €7,500
- Cash -€56,984
down €56,984 (-66.4%), from €85,833 to €28,850
mainly Receivables within one year (-€618,564) and Other debts (-€64,299)
- Tangible fixed assets +€42,177
up €42,177 (+10.7%), from €395,769 to €437,945
- Profit (loss) carried forward +€301,121
up €301,121 (+318.5%), from €94,551 to €395,672
- Reserves +€200,000
up €200,000 (+58.6%), from €341,200 to €541,200
- Other debts -€64,299
down €64,299 (-95.4%), from €67,386 to €3,087
- Short-term financial debts -€33,000
no longer reported in 2025 (was €33,000)
- Debts after one year -€20,000
down €20,000 (-13.3%), from €150,000 to €130,000
- Gross operating margin +€388,070
up €388,070 (+225.6%), from €171,979 to €560,049
- Financial income -€70,000
no longer reported in 2025 (was €70,000)
- Taxes -€24,258
down €24,258 (-38.8%), from €62,473 to €38,215
- Financial charges +€9,707
up €9,707 (+382.3%), from €2,539 to €12,246
- Depreciation +€6,856
new in 2025: €6,856
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 | €718,488 | €1,111,536 | +€393,047 | +54.7% |
| Fixed assets | 21/28 | €613,978 | €445,445 | -€168,533 | -27.4% |
| Tangible fixed assets | 22/27 | €395,769 | €437,945 | +€42,177 | +10.7% |
| Land and buildings | 22 | €395,769 | €437,945 | +€42,177 | +10.7% |
| Financial fixed assets | 28 | €218,210 | €7,500 | -€210,710 | -96.6% |
| Current assets | 29/58 | €104,510 | €666,091 | +€561,580 | +537.3% |
| Amounts receivable within one year | 40/41 | €18,677 | €637,241 | +€618,564 | +3311.9% |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Other amounts receivable | 41 | €527 | €637,241 | +€636,714 | +120811.7% |
| Cash at bank and in hand | 54/58 | €85,833 | €28,850 | -€56,984 | -66.4% |
| Total equity and liabilities | 10/49 | €718,488 | €1,111,536 | +€393,047 | +54.7% |
| Equity | 10/15 | €454,351 | €955,472 | +€501,121 | +110.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €341,200 | €541,200 | +€200,000 | +58.6% |
| Distributable reserves | 133 | €341,200 | €541,200 | +€200,000 | +58.6% |
| Profit (loss) carried forward | 14 | €94,551 | €395,672 | +€301,121 | +318.5% |
| Amounts payable | 17/49 | €264,137 | €156,064 | -€108,074 | -40.9% |
| Amounts payable after more than one year | 17 | €150,000 | €130,000 | -€20,000 | -13.3% |
| Financial debts | 170/4 | €150,000 | €130,000 | -€20,000 | -13.3% |
| Amounts payable within one year | 42/48 | €114,137 | €26,064 | -€88,074 | -77.2% |
| Current portion of amounts payable after more than one year | 42 | €10,928 | €10,113 | -€816 | -7.5% |
| Financial debts | 43 | €33,000 | - | -€33,000 | |
| Credit institutions | 430/8 | €33,000 | - | -€33,000 | |
| Trade debts | 44 | €1,038 | €166 | -€873 | -84.0% |
| Suppliers | 440/4 | €1,038 | €166 | -€873 | -84.0% |
| Taxes, remuneration and social security | 45 | €1,785 | €12,699 | +€10,914 | +611.4% |
| Taxes | 450/3 | €1,785 | €12,699 | +€10,914 | +611.4% |
| Other amounts payable | 47/48 | €67,386 | €3,087 | -€64,299 | -95.4% |
| Non-recurring operating income | 76A | - | €450,688 | +€450,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,856 | +€6,856 | |
| Other operating charges | 640/8 | €1,925 | €1,611 | -€315 | -16.4% |
| Gross operating margin | 9900 | €171,979 | €560,049 | +€388,070 | +225.6% |
| Operating profit (loss) | 9901 | €170,054 | €551,582 | +€381,528 | +224.4% |
| Financial income | 75/76B | €70,000 | - | -€70,000 | |
| Recurring financial income | 75 | €70,000 | - | -€70,000 | |
| Financial charges | 65/66B | €2,539 | €12,246 | +€9,707 | +382.3% |
| Recurring financial charges | 65 | €2,539 | €12,246 | +€9,707 | +382.3% |
| Profit (loss) for the period before taxes | 9903 | €237,515 | €539,336 | +€301,821 | +127.1% |
| Income taxes | 67/77 | €62,473 | €38,215 | -€24,258 | -38.8% |
| Profit (loss) for the period | 9904 | €175,042 | €501,121 | +€326,079 | +186.3% |
| Profit (loss) for the period to be appropriated | 9905 | €175,042 | €501,121 | +€326,079 | +186.3% |
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 11 October 2026 via checked.be.