JUMPUP: 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.
JUMPUP
Largest movements
- Cash -€42,868
down €42,868 (-66.2%), from €64,706 to €21,839
mainly Contributions, distributions and other (-€183,977) and Investment in fixed assets (net) (-€16,527)
- Receivables within one year +€11,396
up €11,396 (+40.6%), from €28,057 to €39,452
of which Other amounts receivable: +€11,193
- Tangible fixed assets +€11,165
up €11,165 (+137.2%), from €8,135 to €19,300
of which Land and buildings: +€11,126
- Receivables after one year +€7,500
up €7,500 (+6.3%), from €120,000 to €127,500
- Reserves -€170,215
down €170,215 (-92.5%), from €183,977 to €13,762
- Other debts +€158,455
up €158,455 (+5602.4%), from €2,828 to €161,283
- Trade debts -€8,718
down €8,718 (-78.1%), from €11,165 to €2,447
- Tax, wage and social debts +€4,812
up €4,812 (+111.2%), from €4,328 to €9,139
of which Taxes: +€2,812
- Accrued charges and deferred income +€3,456
new in 2025: €3,456
- Gross operating margin -€15,755
down €15,755 (-39.3%), from €40,049 to €24,294
- Taxes -€5,874
down €5,874 (-53.6%), from €10,968 to €5,094
- Financial charges +€3,457
up €3,457 (+34566700.0%), from €0 to €3,457
- Depreciation -€1,570
down €1,570 (-22.6%), from €6,932 to €5,363
- Other operating charges -€516
down €516 (-34.3%), from €1,504 to €988
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 | €220,898 | €208,687 | -€12,211 | -5.5% |
| Fixed assets | 21/28 | €8,135 | €19,300 | +€11,165 | +137.2% |
| Tangible fixed assets | 22/27 | €8,135 | €19,300 | +€11,165 | +137.2% |
| Land and buildings | 22 | - | €11,126 | +€11,126 | |
| Plant, machinery and equipment | 23 | - | €1,144 | +€1,144 | |
| Furniture and vehicles | 24 | €7,195 | €3,597 | -€3,597 | -50.0% |
| Other tangible fixed assets | 26 | €940 | €3,433 | +€2,493 | +265.1% |
| Current assets | 29/58 | €212,763 | €189,387 | -€23,376 | -11.0% |
| Amounts receivable after more than one year | 29 | €120,000 | €127,500 | +€7,500 | +6.3% |
| Other amounts receivable | 291 | €120,000 | €127,500 | +€7,500 | +6.3% |
| Amounts receivable within one year | 40/41 | €28,057 | €39,452 | +€11,396 | +40.6% |
| Trade receivables | 40 | €18,087 | €18,290 | +€202 | +1.1% |
| Other amounts receivable | 41 | €9,969 | €21,163 | +€11,193 | +112.3% |
| Cash at bank and in hand | 54/58 | €64,706 | €21,839 | -€42,868 | -66.2% |
| Deferred charges and accrued income | 490/1 | - | €596 | +€596 | |
| Total equity and liabilities | 10/49 | €220,898 | €208,687 | -€12,211 | -5.5% |
| Equity | 10/15 | €202,577 | €32,362 | -€170,215 | -84.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €183,977 | €13,762 | -€170,215 | -92.5% |
| Distributable reserves | 133 | €183,977 | €13,762 | -€170,215 | -92.5% |
| Amounts payable | 17/49 | €18,321 | €176,326 | +€158,004 | +862.4% |
| Amounts payable within one year | 42/48 | €18,321 | €172,870 | +€154,549 | +843.6% |
| Trade debts | 44 | €11,165 | €2,447 | -€8,718 | -78.1% |
| Suppliers | 440/4 | €11,165 | €2,447 | -€8,718 | -78.1% |
| Taxes, remuneration and social security | 45 | €4,328 | €9,139 | +€4,812 | +111.2% |
| Taxes | 450/3 | €4,328 | €7,139 | +€2,812 | +65.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €2,828 | €161,283 | +€158,455 | +5602.4% |
| Accrued charges and deferred income | 492/3 | - | €3,456 | +€3,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,932 | €5,363 | -€1,570 | -22.6% |
| Other operating charges | 640/8 | €1,504 | €988 | -€516 | -34.3% |
| Gross operating margin | 9900 | €40,049 | €24,294 | -€15,755 | -39.3% |
| Operating profit (loss) | 9901 | €31,612 | €17,943 | -€13,670 | -43.2% |
| Financial income | 75/76B | €4,554 | €4,369 | -€185 | -4.1% |
| Recurring financial income | 75 | €4,554 | €4,369 | -€185 | -4.1% |
| Financial charges | 65/66B | €0 | €3,457 | +€3,457 | +34566700.0% |
| Recurring financial charges | 65 | €0 | €3,457 | +€3,457 | +34566700.0% |
| Profit (loss) for the period before taxes | 9903 | €36,167 | €18,856 | -€17,311 | -47.9% |
| Income taxes | 67/77 | €10,968 | €5,094 | -€5,874 | -53.6% |
| Profit (loss) for the period | 9904 | €25,198 | €13,762 | -€11,437 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,198 | €13,762 | -€11,437 | -45.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.