J Äto: what changed
What changed
J Äto
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€143,900
2024 · €22,770+€121,129
Equity
€1.5m
2024 · €1.3m+€143,900
Cash
€130,098
2024 · €136,504-€6,406
Balance sheet total
€2.2m
2024 · €2.1m+€74,137
Largest movements
Assets
- Receivables within one year +€146,076
up €146,076 (+41.0%), from €356,071 to €502,147
of which Other amounts receivable: +€186,076
- Tangible fixed assets -€75,933
down €75,933 (-14.2%), from €534,878 to €458,945
of which Furniture and vehicles: -€51,987
Equity and liabilities
- Reserves +€143,900
up €143,900 (+11.9%), from €1.2m to €1.4m
of which Distributable reserves: +€143,900
- Trade debts -€69,246
down €69,246 (-93.0%), from €74,457 to €5,211
- Tax, wage and social debts +€42,556
up €42,556 (+414%), from €10,274 to €52,830
- Debts after one year -€42,370
down €42,370 (-100%), from €42,370 to €0
Income statement
- Gross operating margin +€160,670
up €160,670 (+174%), from €92,356 to €253,025
- Taxes +€43,682
up €43,682 (+688%), from €6,353 to €50,035
- Depreciation +€11,792
up €11,792 (+13.3%), from €88,541 to €100,333
- Financial income +€8,395
up €8,395 (+19.9%), from €42,169 to €50,564
- Other operating charges -€6,988
down €6,988 (-57.6%), from €12,131 to €5,143
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,770
Gross operating margin
+€160,670
Depreciation
-€11,792
Other operating charges
+€6,988
Financial income
+€8,395
Financial charges
+€550
Taxes
-€43,682
Result 2025
€143,900
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€64,217
Investment
-€24,400
Financing
-€46,222
Cash 2024
€136,504
From operations (derived)
+€64,217
Net result for the year
+€143,900
Depreciation
+€100,333
Stocks and contracts
-€10,400
Receivables within one year
-€146,076
Trade debts
-€69,246
Tax, wage and social debts
+€42,556
Other debts
+€3,150
Investment (derived)
-€24,400
Investment in fixed assets (net)
-€24,400
Financing
-€46,222
Debts after one year
-€42,370
Current portion of long-term debt
-€3,852
Cash 2025
€130,098
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,140,564 | €2,214,701 | +€74,137 | +3.5% |
| Fixed assets | 21/28 | €534,878 | €458,945 | -€75,933 | -14.2% |
| Tangible fixed assets | 22/27 | €534,878 | €458,945 | -€75,933 | -14.2% |
| Land and buildings | 22 | €408,163 | €384,218 | -€23,945 | -5.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €122,215 | €70,228 | -€51,987 | -42.5% |
| Other tangible fixed assets | 26 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €1,605,686 | €1,755,756 | +€150,070 | +9.3% |
| Amounts receivable after more than one year | 29 | €1,080,690 | €1,080,690 | = | 0.0% |
| Other amounts receivable | 291 | €1,080,690 | €1,080,690 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €10,400 | +€10,400 | |
| Stocks | 30/36 | - | €10,400 | +€10,400 | |
| Amounts receivable within one year | 40/41 | €356,071 | €502,147 | +€146,076 | +41.0% |
| Trade receivables | 40 | €40,000 | €0 | -€40,000 | -100% |
| Other amounts receivable | 41 | €316,071 | €502,147 | +€186,076 | +58.9% |
| Cash at bank and in hand | 54/58 | €136,504 | €130,098 | -€6,406 | -4.7% |
| Deferred charges and accrued income | 490/1 | €32,421 | €32,421 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,140,564 | €2,214,701 | +€74,137 | +3.5% |
| Equity | 10/15 | €1,307,490 | €1,451,389 | +€143,900 | +11.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €31,846 | €31,846 | = | 0.0% |
| Reserves | 13 | €1,213,671 | €1,357,570 | +€143,900 | +11.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €1,207,473 | €1,351,373 | +€143,900 | +11.9% |
| Provisions and deferred taxes | 16 | €345,520 | €345,520 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €345,520 | €345,520 | = | 0.0% |
| Pensions and similar obligations | 160 | €345,520 | €345,520 | = | 0.0% |
| Amounts payable | 17/49 | €487,555 | €417,792 | -€69,762 | -14.3% |
| Amounts payable after more than one year | 17 | €42,370 | €0 | -€42,370 | -100% |
| Financial debts | 170/4 | €42,370 | €0 | -€42,370 | -100% |
| Amounts payable within one year | 42/48 | €445,184 | €417,792 | -€27,392 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €46,222 | €42,370 | -€3,852 | -8.3% |
| Trade debts | 44 | €74,457 | €5,211 | -€69,246 | -93.0% |
| Suppliers | 440/4 | €74,457 | €5,211 | -€69,246 | -93.0% |
| Taxes, remuneration and social security | 45 | €10,274 | €52,830 | +€42,556 | +414% |
| Taxes | 450/3 | €10,274 | €52,830 | +€42,556 | +414% |
| Other amounts payable | 47/48 | €314,231 | €317,381 | +€3,150 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,541 | €100,333 | +€11,792 | +13.3% |
| Other operating charges | 640/8 | €12,131 | €5,143 | -€6,988 | -57.6% |
| Gross operating margin | 9900 | €92,356 | €253,025 | +€160,670 | +174% |
| Operating profit (loss) | 9901 | -€8,317 | €147,549 | +€155,866 | |
| Financial income | 75/76B | €42,169 | €50,564 | +€8,395 | +19.9% |
| Recurring financial income | 75 | €42,169 | €50,564 | +€8,395 | +19.9% |
| Financial charges | 65/66B | €4,729 | €4,179 | -€550 | -11.6% |
| Recurring financial charges | 65 | €4,729 | €4,179 | -€550 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €29,123 | €193,934 | +€164,811 | +566% |
| Income taxes | 67/77 | €6,353 | €50,035 | +€43,682 | +688% |
| Profit (loss) for the period | 9904 | €22,770 | €143,900 | +€121,129 | +532% |
| Profit (loss) for the period to be appropriated | 9905 | €22,770 | €143,900 | +€121,129 | +532% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.