JUMP: 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.
JUMP
Largest movements
- Receivables within one year +€408,572
up €408,572 (+193.3%), from €211,381 to €619,954
of which Other amounts receivable: +€265,558
- Tangible fixed assets +€103,484
up €103,484 (+190.1%), from €54,448 to €157,933
of which Land and buildings: +€56,667
- Cash +€27,964
up €27,964 (+150.5%), from €18,586 to €46,549
mainly Net result for the year (+€334,040) and Tax, wage and social debts (+€107,909)
- Reserves +€334,040
up €334,040 (+1241.0%), from €26,917 to €360,957
- Tax, wage and social debts +€107,909
up €107,909 (+583.0%), from €18,509 to €126,418
- Accrued charges and deferred income +€100,000
new in 2024: €100,000
- Other debts +€46,812
up €46,812 (+38.5%), from €121,631 to €168,444
- Trade debts -€27,548
down €27,548 (-44.0%), from €62,604 to €35,056
- Gross operating margin +€471,763
up €471,763 (+924.1%), from €51,051 to €522,814
- Taxes +€118,198
up €118,198 (+3989.3%), from €2,963 to €121,161
- Write-downs +€37,261
new in 2024: €37,261
- Other operating charges -€12,337
down €12,337 (-57.1%), from €21,599 to €9,262
- Depreciation +€8,714
up €8,714 (+111.9%), from €7,787 to €16,502
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €285,624 | €827,738 | +€542,115 | +189.8% |
| Fixed assets | 21/28 | €54,448 | €157,933 | +€103,484 | +190.1% |
| Tangible fixed assets | 22/27 | €54,448 | €157,933 | +€103,484 | +190.1% |
| Land and buildings | 22 | - | €56,667 | +€56,667 | |
| Plant, machinery and equipment | 23 | €54,448 | €67,915 | +€13,467 | +24.7% |
| Furniture and vehicles | 24 | - | €27,574 | +€27,574 | |
| Other tangible fixed assets | 26 | - | €5,776 | +€5,776 | |
| Current assets | 29/58 | €231,175 | €669,806 | +€438,630 | +189.7% |
| Amounts receivable within one year | 40/41 | €211,381 | €619,954 | +€408,572 | +193.3% |
| Trade receivables | 40 | €126,907 | €269,922 | +€143,014 | +112.7% |
| Other amounts receivable | 41 | €84,474 | €350,032 | +€265,558 | +314.4% |
| Cash at bank and in hand | 54/58 | €18,586 | €46,549 | +€27,964 | +150.5% |
| Deferred charges and accrued income | 490/1 | €1,209 | €3,303 | +€2,095 | +173.3% |
| Total equity and liabilities | 10/49 | €285,624 | €827,738 | +€542,115 | +189.8% |
| Equity | 10/15 | €36,917 | €370,957 | +€334,040 | +904.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,917 | €360,957 | +€334,040 | +1241.0% |
| Distributable reserves | 133 | €26,917 | €360,957 | +€334,040 | +1241.0% |
| Amounts payable | 17/49 | €248,707 | €456,782 | +€208,075 | +83.7% |
| Amounts payable after more than one year | 17 | €24,997 | €3,629 | -€21,367 | -85.5% |
| Financial debts | 170/4 | €24,997 | €3,629 | -€21,367 | -85.5% |
| Amounts payable within one year | 42/48 | €223,710 | €353,153 | +€129,442 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €20,966 | €21,367 | +€402 | +1.9% |
| Financial debts | 43 | - | €1,868 | +€1,868 | |
| Credit institutions | 430/8 | - | €1,868 | +€1,868 | |
| Trade debts | 44 | €62,604 | €35,056 | -€27,548 | -44.0% |
| Suppliers | 440/4 | €62,604 | €35,056 | -€27,548 | -44.0% |
| Taxes, remuneration and social security | 45 | €18,509 | €126,418 | +€107,909 | +583.0% |
| Taxes | 450/3 | €18,509 | €126,418 | +€107,909 | +583.0% |
| Other amounts payable | 47/48 | €121,631 | €168,444 | +€46,812 | +38.5% |
| Accrued charges and deferred income | 492/3 | - | €100,000 | +€100,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,787 | €16,502 | +€8,714 | +111.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,261 | +€37,261 | |
| Other operating charges | 640/8 | €21,599 | €9,262 | -€12,337 | -57.1% |
| Non-recurring operating charges | 66A | €5,281 | - | -€5,281 | |
| Gross operating margin | 9900 | €51,051 | €522,814 | +€471,763 | +924.1% |
| Operating profit (loss) | 9901 | €16,384 | €459,790 | +€443,405 | +2706.3% |
| Financial income | 75/76B | - | €703 | +€703 | |
| Recurring financial income | 75 | - | €703 | +€703 | |
| Financial charges | 65/66B | €2,303 | €5,292 | +€2,989 | +129.8% |
| Recurring financial charges | 65 | €2,303 | €5,292 | +€2,989 | +129.8% |
| Profit (loss) for the period before taxes | 9903 | €14,081 | €455,201 | +€441,120 | +3132.7% |
| Income taxes | 67/77 | €2,963 | €121,161 | +€118,198 | +3989.3% |
| Profit (loss) for the period | 9904 | €11,118 | €334,040 | +€322,922 | +2904.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,118 | €334,040 | +€322,922 | +2904.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.