JUMPA: 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.
JUMPA
Largest movements
- Receivables within one year +€46,097
up €46,097 (+11013.8%), from €419 to €46,516
of which Trade receivables: +€46,103
- Cash -€7,606
down €7,606 (-53.8%), from €14,130 to €6,525
mainly Receivables within one year (-€46,097) and Stocks and contracts (-€6,420)
- Stocks and contracts +€6,420
up €6,420 (+11.4%), from €56,262 to €62,682
- Tangible fixed assets -€1,471
down €1,471 (-52.4%), from €2,807 to €1,336
of which Furniture and vehicles: -€753
- Trade debts +€32,533
up €32,533 (+3379.0%), from €963 to €33,495
- Profit (loss) carried forward +€9,700
up €9,700 (+87.3%), from €11,109 to €20,809
- Other debts +€4,773
up €4,773 (+14.9%), from €31,974 to €36,747
- Tax, wage and social debts -€2,975
down €2,975 (-27.1%), from €10,973 to €7,998
- Gross operating margin +€14,231
up €14,231, from -€3,009 to €11,221
- Other operating charges -€1,736
no longer reported in 2025 (was €1,736)
- Depreciation -€663
down €663 (-31.1%), from €2,134 to €1,471
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 | €73,619 | €117,650 | +€44,031 | +59.8% |
| Fixed assets | 21/28 | €2,807 | €1,336 | -€1,471 | -52.4% |
| Tangible fixed assets | 22/27 | €2,807 | €1,336 | -€1,471 | -52.4% |
| Plant, machinery and equipment | 23 | €718 | - | -€718 | |
| Furniture and vehicles | 24 | €2,090 | €1,336 | -€753 | -36.0% |
| Current assets | 29/58 | €70,811 | €116,313 | +€45,502 | +64.3% |
| Stocks and contracts in progress | 3 | €56,262 | €62,682 | +€6,420 | +11.4% |
| Stocks | 30/36 | €56,262 | €62,682 | +€6,420 | +11.4% |
| Amounts receivable within one year | 40/41 | €419 | €46,516 | +€46,097 | +11013.8% |
| Trade receivables | 40 | €413 | €46,516 | +€46,103 | +11162.9% |
| Other amounts receivable | 41 | €6 | - | -€6 | |
| Cash at bank and in hand | 54/58 | €14,130 | €6,525 | -€7,606 | -53.8% |
| Deferred charges and accrued income | 490/1 | - | €590 | +€590 | |
| Total equity and liabilities | 10/49 | €73,619 | €117,650 | +€44,031 | +59.8% |
| Equity | 10/15 | €29,709 | €39,409 | +€9,700 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,109 | €20,809 | +€9,700 | +87.3% |
| Amounts payable | 17/49 | €43,910 | €78,240 | +€34,331 | +78.2% |
| Amounts payable within one year | 42/48 | €43,910 | €78,240 | +€34,331 | +78.2% |
| Trade debts | 44 | €963 | €33,495 | +€32,533 | +3379.0% |
| Suppliers | 440/4 | €963 | €33,495 | +€32,533 | +3379.0% |
| Taxes, remuneration and social security | 45 | €10,973 | €7,998 | -€2,975 | -27.1% |
| Taxes | 450/3 | €10,973 | €7,998 | -€2,975 | -27.1% |
| Other amounts payable | 47/48 | €31,974 | €36,747 | +€4,773 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,134 | €1,471 | -€663 | -31.1% |
| Other operating charges | 640/8 | €1,736 | - | -€1,736 | |
| Gross operating margin | 9900 | -€3,009 | €11,221 | +€14,231 | |
| Operating profit (loss) | 9901 | -€6,878 | €9,750 | +€16,629 | |
| Financial income | 75/76B | €99 | - | -€99 | |
| Recurring financial income | 75 | €99 | - | -€99 | |
| Financial charges | 65/66B | €45 | €50 | +€5 | +12.1% |
| Recurring financial charges | 65 | €45 | €50 | +€5 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,825 | €9,700 | +€16,525 | |
| Profit (loss) for the period | 9904 | -€6,825 | €9,700 | +€16,525 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,825 | €9,700 | +€16,525 |
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 8 October 2026 via checked.be.