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
- Tangible fixed assets -€45,422
down €45,422 (-7.9%), from €578,276 to €532,854
of which Land and buildings: -€35,677
- Cash -€8,730
down €8,730 (-6.1%), from €142,064 to €133,333
mainly Other debts (-€75,170) and Debts after one year (-€27,186)
- Other debts -€75,170
down €75,170 (-65.6%), from €114,528 to €39,358
- Debts after one year -€27,186
down €27,186 (-12.6%), from €215,102 to €187,916
- Reserves +€25,000
up €25,000 (+18.9%), from €132,424 to €157,424
of which Distributable reserves: +€25,000
- Profit (loss) carried forward +€24,388
up €24,388 (+11.2%), from €216,934 to €241,322
- Gross operating margin +€1,757
up €1,757 (+1.4%), from €122,662 to €124,419
- Depreciation -€1,502
down €1,502 (-3.0%), from €50,559 to €49,058
- Other operating charges -€1,279
down €1,279 (-21.3%), from €5,991 to €4,713
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 | €747,795 | €691,882 | -€55,913 | -7.5% |
| Fixed assets | 21/28 | €580,276 | €534,854 | -€45,422 | -7.8% |
| Tangible fixed assets | 22/27 | €578,276 | €532,854 | -€45,422 | -7.9% |
| Land and buildings | 22 | €508,916 | €473,238 | -€35,677 | -7.0% |
| Plant, machinery and equipment | 23 | €1,319 | €674 | -€645 | -48.9% |
| Furniture and vehicles | 24 | €4,296 | €4,280 | -€16 | -0.4% |
| Other tangible fixed assets | 26 | €63,746 | €54,662 | -€9,084 | -14.3% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €167,519 | €157,028 | -€10,491 | -6.3% |
| Amounts receivable within one year | 40/41 | €24,936 | €23,175 | -€1,761 | -7.1% |
| Trade receivables | 40 | €24,936 | €23,175 | -€1,761 | -7.1% |
| Cash at bank and in hand | 54/58 | €142,064 | €133,333 | -€8,730 | -6.1% |
| Deferred charges and accrued income | 490/1 | €520 | €520 | = | 0.0% |
| Total equity and liabilities | 10/49 | €747,795 | €691,882 | -€55,913 | -7.5% |
| Equity | 10/15 | €367,958 | €417,346 | +€49,389 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €132,424 | €157,424 | +€25,000 | +18.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,064 | €3,064 | +€0 | 0.0% |
| Distributable reserves | 133 | €127,500 | €152,500 | +€25,000 | +19.6% |
| Profit (loss) carried forward | 14 | €216,934 | €241,322 | +€24,388 | +11.2% |
| Amounts payable | 17/49 | €379,838 | €274,536 | -€105,302 | -27.7% |
| Amounts payable after more than one year | 17 | €215,102 | €187,916 | -€27,186 | -12.6% |
| Financial debts | 170/4 | €215,102 | €187,916 | -€27,186 | -12.6% |
| Amounts payable within one year | 42/48 | €164,736 | €86,620 | -€78,116 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €26,932 | €27,186 | +€254 | +0.9% |
| Trade debts | 44 | €1,361 | €2,865 | +€1,504 | +110.5% |
| Suppliers | 440/4 | €1,361 | €2,865 | +€1,504 | +110.5% |
| Taxes, remuneration and social security | 45 | €21,915 | €17,212 | -€4,703 | -21.5% |
| Taxes | 450/3 | €18,915 | €14,212 | -€4,703 | -24.9% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €114,528 | €39,358 | -€75,170 | -65.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | -€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,559 | €49,058 | -€1,502 | -3.0% |
| Other operating charges | 640/8 | €5,991 | €4,713 | -€1,279 | -21.3% |
| Non-recurring operating charges | 66A | €116 | - | -€116 | |
| Gross operating margin | 9900 | €122,662 | €124,419 | +€1,757 | +1.4% |
| Operating profit (loss) | 9901 | €65,995 | €70,648 | +€4,653 | +7.1% |
| Financial income | 75/76B | €750 | €353 | -€397 | -52.9% |
| Recurring financial income | 75 | €750 | €353 | -€397 | -52.9% |
| Financial charges | 65/66B | €4,539 | €4,265 | -€274 | -6.0% |
| Recurring financial charges | 65 | €4,539 | €4,265 | -€274 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €62,206 | €66,736 | +€4,530 | +7.3% |
| Income taxes | 67/77 | €18,378 | €17,348 | -€1,030 | -5.6% |
| Profit (loss) for the period | 9904 | €43,829 | €49,388 | +€5,560 | +12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €43,829 | €49,388 | +€5,560 | +12.7% |
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 3 October 2026 via checked.be.