JUMOKA: 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.
JUMOKA
Largest movements
- Receivables within one year -€84,393
down €84,393 (-93.7%), from €90,072 to €5,680
of which Trade receivables: -€52,774
- Cash +€19,211
up €19,211 (+30.5%), from €62,987 to €82,198
mainly Receivables within one year (+€84,393) and Depreciation (+€6,367)
- Tangible fixed assets +€4,854
up €4,854 (+4.5%), from €108,376 to €113,231
- Trade debts -€54,400
down €54,400 (-82.9%), from €65,621 to €11,221
of which Suppliers: -€54,400
- Profit (loss) carried forward -€5,928
down €5,928 (-8.9%), from €66,644 to €60,716
- Gross operating margin -€3,529
down €3,529 (-33.5%), from €10,547 to €7,018
- Financial charges +€2,906
new in 2023: €2,906
- Other operating charges +€958
up €958 (+35.3%), from €2,714 to €3,672
- Taxes -€207
no longer reported in 2023 (was €207)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €261,436 | €201,108 | -€60,327 | -23.1% |
| Fixed assets | 21/28 | €108,376 | €113,231 | +€4,854 | +4.5% |
| Tangible fixed assets | 22/27 | €108,376 | €113,231 | +€4,854 | +4.5% |
| Land and buildings | 22 | €108,376 | €113,231 | +€4,854 | +4.5% |
| Current assets | 29/58 | €153,059 | €87,878 | -€65,182 | -42.6% |
| Amounts receivable within one year | 40/41 | €90,072 | €5,680 | -€84,393 | -93.7% |
| Trade receivables | 40 | €57,880 | €5,106 | -€52,774 | -91.2% |
| Other amounts receivable | 41 | €32,192 | €574 | -€31,619 | -98.2% |
| Cash at bank and in hand | 54/58 | €62,987 | €82,198 | +€19,211 | +30.5% |
| Total equity and liabilities | 10/49 | €261,436 | €201,108 | -€60,327 | -23.1% |
| Equity | 10/15 | €195,815 | €189,887 | -€5,928 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €67,171 | €67,171 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,813 | €7,813 | = | 0.0% |
| Legal reserve | 130 | €7,813 | €7,813 | = | 0.0% |
| Distributable reserves | 133 | €59,358 | €59,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,644 | €60,716 | -€5,928 | -8.9% |
| Amounts payable | 17/49 | €65,621 | €11,221 | -€54,400 | -82.9% |
| Amounts payable within one year | 42/48 | €65,621 | €11,221 | -€54,400 | -82.9% |
| Trade debts | 44 | €65,621 | €11,221 | -€54,400 | -82.9% |
| Suppliers | 440/4 | €65,414 | €11,015 | -€54,400 | -83.2% |
| Bills of exchange payable | 441 | €207 | €207 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,269 | €6,367 | +€98 | +1.6% |
| Other operating charges | 640/8 | €2,714 | €3,672 | +€958 | +35.3% |
| Gross operating margin | 9900 | €10,547 | €7,018 | -€3,529 | -33.5% |
| Operating profit (loss) | 9901 | €1,564 | -€3,022 | -€4,586 | |
| Financial charges | 65/66B | - | €2,906 | +€2,906 | |
| Recurring financial charges | 65 | - | €2,906 | +€2,906 | |
| Profit (loss) for the period before taxes | 9903 | €1,564 | -€5,928 | -€7,492 | |
| Income taxes | 67/77 | €207 | - | -€207 | |
| Profit (loss) for the period | 9904 | €1,358 | -€5,928 | -€7,286 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,358 | -€5,928 | -€7,286 |
Source: filed annual accounts (NBB), financial years ended 30 November 2022 and 30 November 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.