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
- Receivables after one year -€62,979
down €62,979 (-48.5%), from €129,966 to €66,987
- Tangible fixed assets -€4,376
down €4,376 (-5.5%), from €78,941 to €74,564
- Trade debts -€29,517
no longer reported in 2025 (was €29,517)
- Short-term financial debts -€13,449
no longer reported in 2025 (was €13,449)
- Debts after one year -€12,232
no longer reported in 2025 (was €12,232)
- Current portion of long-term debt -€10,690
no longer reported in 2025 (was €10,690)
- Profit (loss) carried forward -€3,326
down €3,326 (-2.4%), from €136,659 to €133,334
- Financial charges +€8,534
up €8,534 (+213.0%), from €4,007 to €12,540
- Gross operating margin -€965
down €965 (-5.6%), from €17,259 to €16,294
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 | €222,997 | €153,785 | -€69,212 | -31.0% |
| Fixed assets | 21/28 | €78,941 | €74,564 | -€4,376 | -5.5% |
| Tangible fixed assets | 22/27 | €78,941 | €74,564 | -€4,376 | -5.5% |
| Land and buildings | 22 | €78,941 | €74,564 | -€4,376 | -5.5% |
| Current assets | 29/58 | €144,057 | €79,221 | -€64,836 | -45.0% |
| Amounts receivable after more than one year | 29 | €129,966 | €66,987 | -€62,979 | -48.5% |
| Other amounts receivable | 291 | €129,966 | €66,987 | -€62,979 | -48.5% |
| Amounts receivable within one year | 40/41 | €14,090 | €12,054 | -€2,036 | -14.5% |
| Other amounts receivable | 41 | €14,090 | €12,054 | -€2,036 | -14.5% |
| Cash at bank and in hand | 54/58 | - | €179 | +€179 | |
| Total equity and liabilities | 10/49 | €222,997 | €153,785 | -€69,212 | -31.0% |
| Equity | 10/15 | €157,111 | €153,785 | -€3,326 | -2.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Outside capital | 11 | - | €18,592 | +€18,592 | |
| Share premium | 1100/10 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | €136,659 | €133,334 | -€3,326 | -2.4% |
| Amounts payable | 17/49 | €65,887 | - | -€65,887 | |
| Amounts payable after more than one year | 17 | €12,232 | - | -€12,232 | |
| Financial debts | 170/4 | €12,232 | - | -€12,232 | |
| Amounts payable within one year | 42/48 | €53,655 | - | -€53,655 | |
| Current portion of amounts payable after more than one year | 42 | €10,690 | - | -€10,690 | |
| Financial debts | 43 | €13,449 | - | -€13,449 | |
| Credit institutions | 430/8 | €13,449 | - | -€13,449 | |
| Trade debts | 44 | €29,517 | - | -€29,517 | |
| Suppliers | 440/4 | €29,517 | - | -€29,517 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,376 | €4,376 | = | 0.0% |
| Other operating charges | 640/8 | €2,825 | €2,703 | -€121 | -4.3% |
| Non-recurring operating charges | 66A | €2,321 | - | -€2,321 | |
| Gross operating margin | 9900 | €17,259 | €16,294 | -€965 | -5.6% |
| Operating profit (loss) | 9901 | €7,738 | €9,215 | +€1,477 | +19.1% |
| Financial charges | 65/66B | €4,007 | €12,540 | +€8,534 | +213.0% |
| Recurring financial charges | 65 | €4,007 | €12,540 | +€8,534 | +213.0% |
| Profit (loss) for the period before taxes | 9903 | €3,731 | -€3,326 | -€7,056 | |
| Profit (loss) for the period | 9904 | €3,731 | -€3,326 | -€7,056 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,731 | -€3,326 | -€7,056 |
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 1 October 2026 via checked.be.