Jump & Play: 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 & Play
Largest movements
- Cash +€19,024
up €19,024 (+84.8%), from €22,427 to €41,451
mainly Depreciation (+€18,246) and Debts after one year (+€8,052)
- Tangible fixed assets -€2,578
down €2,578 (-5.1%), from €50,099 to €47,521
- Receivables within one year -€1,760
down €1,760 (-22.5%), from €7,822 to €6,062
of which Other amounts receivable: -€5,140
- Reserves -€10,000
down €10,000 (-20.8%), from €48,158 to €38,158
- Debts after one year +€8,052
new in 2025: €8,052
- Trade debts +€7,995
up €7,995 (+275.6%), from €2,901 to €10,897
- Tax, wage and social debts +€4,323
up €4,323 (+123.5%), from €3,502 to €7,825
of which Remuneration and social security: +€6,455
- Current portion of long-term debt +€3,678
new in 2025: €3,678
- Gross operating margin +€28,630
up €28,630 (+106.7%), from €26,839 to €55,469
- Staff costs +€27,326
up €27,326 (+148.1%), from €18,457 to €45,783
- Depreciation +€3,819
up €3,819 (+26.5%), from €14,427 to €18,246
- Financial charges +€989
up €989 (+714.6%), from €138 to €1,127
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 | €82,670 | €97,585 | +€14,916 | +18.0% |
| Fixed assets | 21/28 | €51,599 | €49,531 | -€2,068 | -4.0% |
| Tangible fixed assets | 22/27 | €50,099 | €47,521 | -€2,578 | -5.1% |
| Plant, machinery and equipment | 23 | €50,099 | €47,521 | -€2,578 | -5.1% |
| Financial fixed assets | 28 | €1,500 | €2,010 | +€510 | +34.0% |
| Current assets | 29/58 | €31,071 | €48,054 | +€16,984 | +54.7% |
| Amounts receivable within one year | 40/41 | €7,822 | €6,062 | -€1,760 | -22.5% |
| Trade receivables | 40 | - | €3,381 | +€3,381 | |
| Other amounts receivable | 41 | €7,822 | €2,682 | -€5,140 | -65.7% |
| Cash at bank and in hand | 54/58 | €22,427 | €41,451 | +€19,024 | +84.8% |
| Deferred charges and accrued income | 490/1 | €822 | €541 | -€281 | -34.2% |
| Total equity and liabilities | 10/49 | €82,670 | €97,585 | +€14,916 | +18.0% |
| Equity | 10/15 | €68,684 | €58,743 | -€9,941 | -14.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €48,158 | €38,158 | -€10,000 | -20.8% |
| Distributable reserves | 133 | €48,158 | €38,158 | -€10,000 | -20.8% |
| Profit (loss) carried forward | 14 | €526 | €585 | +€59 | +11.2% |
| Amounts payable | 17/49 | €13,985 | €38,843 | +€24,857 | +177.7% |
| Amounts payable after more than one year | 17 | - | €8,052 | +€8,052 | |
| Financial debts | 170/4 | - | €8,052 | +€8,052 | |
| Amounts payable within one year | 42/48 | €13,985 | €30,790 | +€16,805 | +120.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,678 | +€3,678 | |
| Trade debts | 44 | €2,901 | €10,897 | +€7,995 | +275.6% |
| Suppliers | 440/4 | €2,901 | €10,897 | +€7,995 | +275.6% |
| Advances received on contracts in progress | 46 | €5,477 | €5,132 | -€345 | -6.3% |
| Taxes, remuneration and social security | 45 | €3,502 | €7,825 | +€4,323 | +123.5% |
| Taxes | 450/3 | €3,046 | €914 | -€2,132 | -70.0% |
| Remuneration and social security | 454/9 | €455 | €6,911 | +€6,455 | +1417.8% |
| Other amounts payable | 47/48 | €2,105 | €3,259 | +€1,153 | +54.8% |
| Remuneration, social security and pensions | 62 | €18,457 | €45,783 | +€27,326 | +148.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,427 | €18,246 | +€3,819 | +26.5% |
| Other operating charges | 640/8 | €387 | €254 | -€133 | -34.4% |
| Gross operating margin | 9900 | €26,839 | €55,469 | +€28,630 | +106.7% |
| Operating profit (loss) | 9901 | -€6,432 | -€8,814 | -€2,382 | -37.0% |
| Financial income | 75/76B | €68 | €0 | -€68 | -100.0% |
| Recurring financial income | 75 | €68 | €0 | -€68 | -100.0% |
| Financial charges | 65/66B | €138 | €1,127 | +€989 | +714.6% |
| Recurring financial charges | 65 | €138 | €1,127 | +€989 | +714.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,503 | -€9,941 | -€3,438 | -52.9% |
| Profit (loss) for the period | 9904 | -€6,503 | -€9,941 | -€3,438 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,503 | -€9,941 | -€3,438 | -52.9% |
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 12 October 2026 via checked.be.