JUUMAT: 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.
JUUMAT
Largest movements
- Deferred charges and accrued income +€33,753
up €33,753 (+1783.5%), from €1,893 to €35,646
- Receivables within one year +€9,010
up €9,010 (+21.0%), from €42,867 to €51,876
of which Other amounts receivable: +€17,601
- Tangible fixed assets +€3,643
new in 2025: €3,643
- Reserves +€41,512
up €41,512 (+118.9%), from €34,918 to €76,430
- Other debts +€9,817
up €9,817 (+101.9%), from €9,634 to €19,451
- Tax, wage and social debts -€6,400
down €6,400 (-57.4%), from €11,143 to €4,742
- Gross operating margin +€60,994
up €60,994 (+250.2%), from €24,377 to €85,372
- Taxes +€11,676
up €11,676 (+173.2%), from €6,742 to €18,418
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 | €59,372 | €105,311 | +€45,939 | +77.4% |
| Fixed assets | 21/28 | - | €3,643 | +€3,643 | |
| Tangible fixed assets | 22/27 | - | €3,643 | +€3,643 | |
| Plant, machinery and equipment | 23 | - | €3,643 | +€3,643 | |
| Current assets | 29/58 | €59,372 | €101,668 | +€42,296 | +71.2% |
| Amounts receivable within one year | 40/41 | €42,867 | €51,876 | +€9,010 | +21.0% |
| Trade receivables | 40 | €42,867 | €34,275 | -€8,591 | -20.0% |
| Other amounts receivable | 41 | - | €17,601 | +€17,601 | |
| Cash at bank and in hand | 54/58 | €14,613 | €14,146 | -€466 | -3.2% |
| Deferred charges and accrued income | 490/1 | €1,893 | €35,646 | +€33,753 | +1783.5% |
| Total equity and liabilities | 10/49 | €59,372 | €105,311 | +€45,939 | +77.4% |
| Equity | 10/15 | €37,918 | €79,430 | +€41,512 | +109.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,918 | €76,430 | +€41,512 | +118.9% |
| Distributable reserves | 133 | €34,918 | €76,430 | +€41,512 | +118.9% |
| Amounts payable | 17/49 | €21,454 | €25,881 | +€4,427 | +20.6% |
| Amounts payable within one year | 42/48 | €21,454 | €25,881 | +€4,427 | +20.6% |
| Trade debts | 44 | €677 | €1,688 | +€1,011 | +149.2% |
| Suppliers | 440/4 | €677 | €1,688 | +€1,011 | +149.2% |
| Taxes, remuneration and social security | 45 | €11,143 | €4,742 | -€6,400 | -57.4% |
| Taxes | 450/3 | €11,143 | €4,742 | -€6,400 | -57.4% |
| Other amounts payable | 47/48 | €9,634 | €19,451 | +€9,817 | +101.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €357 | +€357 | |
| Other operating charges | 640/8 | €854 | €90 | -€764 | -89.5% |
| Gross operating margin | 9900 | €24,377 | €85,372 | +€60,994 | +250.2% |
| Operating profit (loss) | 9901 | €23,523 | €84,924 | +€61,401 | +261.0% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €268 | €994 | +€726 | +271.2% |
| Recurring financial charges | 65 | €268 | €994 | +€726 | +271.2% |
| Profit (loss) for the period before taxes | 9903 | €23,262 | €83,930 | +€60,668 | +260.8% |
| Income taxes | 67/77 | €6,742 | €18,418 | +€11,676 | +173.2% |
| Profit (loss) for the period | 9904 | €16,520 | €65,512 | +€48,992 | +296.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,520 | €65,512 | +€48,992 | +296.6% |
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 9 October 2026 via checked.be.