JUMP AALST: 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.
JUMP AALST
Largest movements
- Cash +€224,862
up €224,862 (+427%), from €52,693 to €277,555
mainly Other debts (+€332,717) and Receivables within one year (+€213,494)
- Receivables within one year -€213,494
down €213,494 (-35.3%), from €604,411 to €390,917
of which Other amounts receivable: -€232,612
- Tangible fixed assets -€156,306
down €156,306 (-23.4%), from €668,115 to €511,810
of which Other tangible fixed assets: -€108,959
- Other debts +€332,717
up €332,717 (+107%), from €312,283 to €645,000
- Profit (loss) carried forward -€309,514
down €309,514 (-86.7%), from €357,036 to €47,521
- Trade debts -€174,754
down €174,754 (-32.4%), from €539,114 to €364,360
- Tax, wage and social debts +€63,169
up €63,169 (+304%), from €20,779 to €83,947
of which Taxes: +€61,040
- Current portion of long-term debt -€62,154
no longer reported in 2025 (was €62,154)
- Gross operating margin -€168,748
down €168,748 (-22.0%), from €765,349 to €596,601
- Depreciation -€70,283
down €70,283 (-29.8%), from €235,706 to €165,423
- Taxes -€7,795
down €7,795 (-10.0%), from €77,895 to €70,100
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.
Derived cash bridge
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 | €1,342,997 | €1,194,784 | -€148,213 | -11.0% |
| Fixed assets | 21/28 | €669,533 | €512,320 | -€157,213 | -23.5% |
| Intangible fixed assets | 21 | €1,418 | €510 | -€907 | -64.0% |
| Tangible fixed assets | 22/27 | €668,115 | €511,810 | -€156,306 | -23.4% |
| Plant, machinery and equipment | 23 | €117,135 | €71,257 | -€45,877 | -39.2% |
| Furniture and vehicles | 24 | €5,787 | €4,318 | -€1,470 | -25.4% |
| Other tangible fixed assets | 26 | €545,194 | €436,235 | -€108,959 | -20.0% |
| Current assets | 29/58 | €673,464 | €682,463 | +€9,000 | +1.3% |
| Stocks and contracts in progress | 3 | €14,429 | €9,808 | -€4,621 | -32.0% |
| Stocks | 30/36 | €14,429 | €9,808 | -€4,621 | -32.0% |
| Amounts receivable within one year | 40/41 | €604,411 | €390,917 | -€213,494 | -35.3% |
| Trade receivables | 40 | €315,984 | €335,102 | +€19,118 | +6.1% |
| Other amounts receivable | 41 | €288,427 | €55,815 | -€232,612 | -80.6% |
| Cash at bank and in hand | 54/58 | €52,693 | €277,555 | +€224,862 | +427% |
| Deferred charges and accrued income | 490/1 | €1,930 | €4,183 | +€2,253 | +117% |
| Total equity and liabilities | 10/49 | €1,342,997 | €1,194,784 | -€148,213 | -11.0% |
| Equity | 10/15 | €363,236 | €53,721 | -€309,514 | -85.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €357,036 | €47,521 | -€309,514 | -86.7% |
| Amounts payable | 17/49 | €979,761 | €1,141,062 | +€161,301 | +16.5% |
| Amounts payable within one year | 42/48 | €934,330 | €1,093,308 | +€158,978 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €62,154 | - | -€62,154 | |
| Trade debts | 44 | €539,114 | €364,360 | -€174,754 | -32.4% |
| Suppliers | 440/4 | €539,114 | €364,360 | -€174,754 | -32.4% |
| Taxes, remuneration and social security | 45 | €20,779 | €83,947 | +€63,169 | +304% |
| Taxes | 450/3 | - | €61,040 | +€61,040 | |
| Remuneration and social security | 454/9 | €20,779 | €22,907 | +€2,129 | +10.2% |
| Other amounts payable | 47/48 | €312,283 | €645,000 | +€332,717 | +107% |
| Accrued charges and deferred income | 492/3 | €45,431 | €47,754 | +€2,323 | +5.1% |
| Remuneration, social security and pensions | 62 | €199,344 | €203,049 | +€3,704 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €235,706 | €165,423 | -€70,283 | -29.8% |
| Other operating charges | 640/8 | €10,513 | €13,418 | +€2,905 | +27.6% |
| Gross operating margin | 9900 | €765,349 | €596,601 | -€168,748 | -22.0% |
| Operating profit (loss) | 9901 | €319,786 | €214,711 | -€105,074 | -32.9% |
| Financial income | 75/76B | €3,778 | €1,993 | -€1,785 | -47.3% |
| Recurring financial income | 75 | €3,778 | €1,993 | -€1,785 | -47.3% |
| Financial charges | 65/66B | €12,713 | €11,118 | -€1,594 | -12.5% |
| Recurring financial charges | 65 | €12,247 | €3,858 | -€8,389 | -68.5% |
| Non-recurring financial charges | 66B | €465 | €7,260 | +€6,795 | +1,461% |
| Profit (loss) for the period before taxes | 9903 | €310,851 | €205,586 | -€105,265 | -33.9% |
| Income taxes | 67/77 | €77,895 | €70,100 | -€7,795 | -10.0% |
| Profit (loss) for the period | 9904 | €232,956 | €135,486 | -€97,470 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €232,956 | €135,486 | -€97,470 | -41.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.