JUMPUP: 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.
JUMPUP
Largest movements
- Receivables within one year +€56,478
up €56,478 (+143.2%), from €39,452 to €95,930
of which Trade receivables: +€73,048
- Cash +€21,709
up €21,709 (+99.4%), from €21,839 to €43,547
mainly Trade debts (+€56,768) and Net result for the year (+€34,849)
- Receivables after one year -€7,500
down €7,500 (-5.9%), from €127,500 to €120,000
- Tangible fixed assets -€3,707
down €3,707 (-19.2%), from €19,300 to €15,593
of which Furniture and vehicles: -€3,597
- Trade debts +€56,768
up €56,768 (+2319.5%), from €2,447 to €59,216
- Reserves +€21,087
up €21,087 (+153.2%), from €13,762 to €34,849
- Other debts -€20,968
down €20,968 (-13.0%), from €161,283 to €140,315
- Accrued charges and deferred income +€8,055
up €8,055 (+233.1%), from €3,456 to €11,511
- Gross operating margin +€45,952
up €45,952 (+189.2%), from €24,294 to €70,246
- Financial charges +€11,508
up €11,508 (+332.9%), from €3,457 to €14,965
- Taxes +€8,608
up €8,608 (+169.0%), from €5,094 to €13,702
- Financial income -€4,369
down €4,369 (-100.0%), from €4,369 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,687 | €275,660 | +€66,972 | +32.1% |
| Fixed assets | 21/28 | €19,300 | €15,593 | -€3,707 | -19.2% |
| Tangible fixed assets | 22/27 | €19,300 | €15,593 | -€3,707 | -19.2% |
| Land and buildings | 22 | €11,126 | €9,890 | -€1,236 | -11.1% |
| Plant, machinery and equipment | 23 | €1,144 | €899 | -€245 | -21.4% |
| Furniture and vehicles | 24 | €3,597 | - | -€3,597 | |
| Other tangible fixed assets | 26 | €3,433 | €4,805 | +€1,372 | +40.0% |
| Current assets | 29/58 | €189,387 | €260,067 | +€70,680 | +37.3% |
| Amounts receivable after more than one year | 29 | €127,500 | €120,000 | -€7,500 | -5.9% |
| Other amounts receivable | 291 | €127,500 | €120,000 | -€7,500 | -5.9% |
| Amounts receivable within one year | 40/41 | €39,452 | €95,930 | +€56,478 | +143.2% |
| Trade receivables | 40 | €18,290 | €91,338 | +€73,048 | +399.4% |
| Other amounts receivable | 41 | €21,163 | €4,592 | -€16,571 | -78.3% |
| Cash at bank and in hand | 54/58 | €21,839 | €43,547 | +€21,709 | +99.4% |
| Deferred charges and accrued income | 490/1 | €596 | €590 | -€7 | -1.1% |
| Total equity and liabilities | 10/49 | €208,687 | €275,660 | +€66,972 | +32.1% |
| Equity | 10/15 | €32,362 | €53,449 | +€21,087 | +65.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,762 | €34,849 | +€21,087 | +153.2% |
| Distributable reserves | 133 | €13,762 | €34,849 | +€21,087 | +153.2% |
| Amounts payable | 17/49 | €176,326 | €222,211 | +€45,885 | +26.0% |
| Amounts payable within one year | 42/48 | €172,870 | €210,700 | +€37,830 | +21.9% |
| Trade debts | 44 | €2,447 | €59,216 | +€56,768 | +2319.5% |
| Suppliers | 440/4 | €2,447 | €59,216 | +€56,768 | +2319.5% |
| Taxes, remuneration and social security | 45 | €9,139 | €11,169 | +€2,030 | +22.2% |
| Taxes | 450/3 | €7,139 | €9,169 | +€2,030 | +28.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €161,283 | €140,315 | -€20,968 | -13.0% |
| Accrued charges and deferred income | 492/3 | €3,456 | €11,511 | +€8,055 | +233.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,363 | €5,728 | +€365 | +6.8% |
| Other operating charges | 640/8 | €988 | €1,003 | +€14 | +1.4% |
| Gross operating margin | 9900 | €24,294 | €70,246 | +€45,952 | +189.2% |
| Operating profit (loss) | 9901 | €17,943 | €63,515 | +€45,573 | +254.0% |
| Financial income | 75/76B | €4,369 | €0 | -€4,369 | -100.0% |
| Recurring financial income | 75 | €4,369 | €0 | -€4,369 | -100.0% |
| Financial charges | 65/66B | €3,457 | €14,965 | +€11,508 | +332.9% |
| Recurring financial charges | 65 | €3,457 | €14,965 | +€11,508 | +332.9% |
| Profit (loss) for the period before taxes | 9903 | €18,856 | €48,551 | +€29,695 | +157.5% |
| Income taxes | 67/77 | €5,094 | €13,702 | +€8,608 | +169.0% |
| Profit (loss) for the period | 9904 | €13,762 | €34,849 | +€21,087 | +153.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,762 | €34,849 | +€21,087 | +153.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.