JUMO: 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.
JUMO
Largest movements
- Tangible fixed assets -€39,888
down €39,888 (-2.8%), from €1.4m to €1.4m
- Debts after one year -€68,004
down €68,004 (-7.1%), from €953,331 to €885,327
- Reserves +€39,963
up €39,963 (+42.8%), from €93,326 to €133,289
of which Distributable reserves: +€39,963
- Gross operating margin +€10,708
up €10,708 (+9.7%), from €110,812 to €121,520
- Taxes -€4,665
down €4,665 (-19.7%), from €23,700 to €19,035
- Depreciation -€2,318
down €2,318 (-5.5%), from €42,206 to €39,888
- Financial charges +€1,258
up €1,258 (+9.1%), from €13,770 to €15,028
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 | €1,511,823 | €1,485,322 | -€26,501 | -1.8% |
| Fixed assets | 21/28 | €1,430,712 | €1,390,824 | -€39,888 | -2.8% |
| Tangible fixed assets | 22/27 | €1,405,988 | €1,366,099 | -€39,888 | -2.8% |
| Land and buildings | 22 | €1,405,988 | €1,366,099 | -€39,888 | -2.8% |
| Financial fixed assets | 28 | €24,724 | €24,724 | = | 0.0% |
| Current assets | 29/58 | €81,111 | €94,499 | +€13,388 | +16.5% |
| Current investments | 50/53 | €10,647 | €10,674 | +€27 | +0.3% |
| Cash at bank and in hand | 54/58 | €70,464 | €83,825 | +€13,361 | +19.0% |
| Total equity and liabilities | 10/49 | €1,511,823 | €1,485,322 | -€26,501 | -1.8% |
| Equity | 10/15 | €545,741 | €585,704 | +€39,963 | +7.3% |
| Contributions | 10/11 | €94,200 | €94,200 | = | 0.0% |
| Capital | 10 | €94,200 | €94,200 | = | 0.0% |
| Issued capital | 100 | €94,200 | €94,200 | = | 0.0% |
| Reserves | 13 | €93,326 | €133,289 | +€39,963 | +42.8% |
| Non-distributable reserves | 130/1 | €9,420 | €9,420 | = | 0.0% |
| Legal reserve | 130 | €9,420 | €9,420 | = | 0.0% |
| Distributable reserves | 133 | €83,906 | €123,869 | +€39,963 | +47.6% |
| Profit (loss) carried forward | 14 | €358,215 | €358,215 | = | 0.0% |
| Amounts payable | 17/49 | €966,082 | €899,618 | -€66,464 | -6.9% |
| Amounts payable after more than one year | 17 | €953,331 | €885,327 | -€68,004 | -7.1% |
| Financial debts | 170/4 | €953,331 | €885,327 | -€68,004 | -7.1% |
| Amounts payable within one year | 42/48 | €12,751 | €14,291 | +€1,541 | +12.1% |
| Taxes, remuneration and social security | 45 | €4,256 | €14,291 | +€10,035 | +235.8% |
| Taxes | 450/3 | €4,256 | €14,291 | +€10,035 | +235.8% |
| Other amounts payable | 47/48 | €8,495 | - | -€8,495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,206 | €39,888 | -€2,318 | -5.5% |
| Other operating charges | 640/8 | €7,357 | €7,607 | +€250 | +3.4% |
| Gross operating margin | 9900 | €110,812 | €121,520 | +€10,708 | +9.7% |
| Operating profit (loss) | 9901 | €61,249 | €74,025 | +€12,777 | +20.9% |
| Financial charges | 65/66B | €13,770 | €15,028 | +€1,258 | +9.1% |
| Recurring financial charges | 65 | €13,770 | €15,028 | +€1,258 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €47,479 | €58,998 | +€11,519 | +24.3% |
| Income taxes | 67/77 | €23,700 | €19,035 | -€4,665 | -19.7% |
| Profit (loss) for the period | 9904 | €23,779 | €39,963 | +€16,183 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,779 | €39,963 | +€16,183 | +68.1% |
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 6 October 2026 via checked.be.