JUMY CONSULT: 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.
JUMY CONSULT
Largest movements
- Tangible fixed assets -€34,314
no longer reported in 2024 (was €34,314)
of which Furniture and vehicles: -€26,858
- Receivables within one year -€17,571
no longer reported in 2024 (was €17,571)
of which Trade receivables: -€11,840
- Cash -€16,740
down €16,740 (-56.4%), from €29,704 to €12,964
mainly Debts after one year (-€20,200) and Net result for the year (-€14,951)
- Profit (loss) carried forward -€24,246
down €24,246, from €21,568 to -€2,679
- Debts after one year -€20,200
no longer reported in 2024 (was €20,200)
- Tax, wage and social debts -€9,308
down €9,308 (-42.4%), from €21,951 to €12,643
- Trade debts -€8,608
no longer reported in 2024 (was €8,608)
- Current portion of long-term debt -€6,235
no longer reported in 2024 (was €6,235)
- Gross operating margin -€50,734
down €50,734, from €50,460 to -€275
- Depreciation -€8,985
no longer reported in 2024 (was €8,985)
- Taxes -€8,877
no longer reported in 2024 (was €8,877)
- Financial charges +€4,790
up €4,790 (+274%), from €1,746 to €6,535
of which Non-recurring financial charges: +€5,854
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,588 | €12,964 | -€68,624 | -84.1% |
| Fixed assets | 21/28 | €34,314 | - | -€34,314 | |
| Tangible fixed assets | 22/27 | €34,314 | - | -€34,314 | |
| Furniture and vehicles | 24 | €26,858 | - | -€26,858 | |
| Other tangible fixed assets | 26 | €7,456 | - | -€7,456 | |
| Current assets | 29/58 | €47,275 | €12,964 | -€34,311 | -72.6% |
| Amounts receivable within one year | 40/41 | €17,571 | - | -€17,571 | |
| Trade receivables | 40 | €11,840 | - | -€11,840 | |
| Other amounts receivable | 41 | €5,731 | - | -€5,731 | |
| Cash at bank and in hand | 54/58 | €29,704 | €12,964 | -€16,740 | -56.4% |
| Total equity and liabilities | 10/49 | €81,588 | €12,964 | -€68,624 | -84.1% |
| Equity | 10/15 | €24,568 | €321 | -€24,246 | -98.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,568 | -€2,679 | -€24,246 | |
| Amounts payable | 17/49 | €57,021 | €12,643 | -€44,378 | -77.8% |
| Amounts payable after more than one year | 17 | €20,200 | - | -€20,200 | |
| Financial debts | 170/4 | €20,200 | - | -€20,200 | |
| Amounts payable within one year | 42/48 | €36,821 | €12,643 | -€24,178 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €6,235 | - | -€6,235 | |
| Trade debts | 44 | €8,608 | - | -€8,608 | |
| Suppliers | 440/4 | €8,608 | - | -€8,608 | |
| Taxes, remuneration and social security | 45 | €21,951 | €12,643 | -€9,308 | -42.4% |
| Taxes | 450/3 | €21,951 | €12,643 | -€9,308 | -42.4% |
| Other amounts payable | 47/48 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,985 | - | -€8,985 | |
| Other operating charges | 640/8 | €831 | €686 | -€145 | -17.5% |
| Non-recurring operating charges | 66A | - | €7,456 | +€7,456 | |
| Gross operating margin | 9900 | €50,460 | -€275 | -€50,734 | |
| Operating profit (loss) | 9901 | €40,644 | -€8,416 | -€49,060 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,746 | €6,535 | +€4,790 | +274% |
| Recurring financial charges | 65 | €1,746 | €682 | -€1,064 | -61.0% |
| Non-recurring financial charges | 66B | - | €5,854 | +€5,854 | |
| Profit (loss) for the period before taxes | 9903 | €38,901 | -€14,951 | -€53,852 | |
| Income taxes | 67/77 | €8,877 | - | -€8,877 | |
| Profit (loss) for the period | 9904 | €30,024 | -€14,951 | -€44,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,024 | -€14,951 | -€44,975 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.