JATA: 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.
JATA
Largest movements
- Receivables within one year +€118,056
up €118,056 (+483.8%), from €24,403 to €142,458
of which Other amounts receivable: +€64,023
- Cash -€85,714
down €85,714 (-37.6%), from €227,941 to €142,228
mainly Receivables within one year (-€118,056)
- Profit (loss) carried forward +€25,045
up €25,045, from -€19,072 to €5,973
- Gross operating margin +€27,930
up €27,930 (+189.9%), from €14,708 to €42,638
- Other operating charges +€763
up €763 (+6.5%), from €11,767 to €12,530
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 | €459,294 | €487,052 | +€27,758 | +6.0% |
| Fixed assets | 21/28 | €205,332 | €200,738 | -€4,594 | -2.2% |
| Tangible fixed assets | 22/27 | €205,332 | €200,738 | -€4,594 | -2.2% |
| Land and buildings | 22 | €203,755 | €199,686 | -€4,068 | -2.0% |
| Plant, machinery and equipment | 23 | €1,577 | €1,051 | -€526 | -33.3% |
| Current assets | 29/58 | €253,962 | €286,314 | +€32,351 | +12.7% |
| Amounts receivable within one year | 40/41 | €24,403 | €142,458 | +€118,056 | +483.8% |
| Trade receivables | 40 | €0 | €54,033 | +€54,033 | |
| Other amounts receivable | 41 | €24,403 | €88,425 | +€64,023 | +262.4% |
| Cash at bank and in hand | 54/58 | €227,941 | €142,228 | -€85,714 | -37.6% |
| Deferred charges and accrued income | 490/1 | €1,619 | €1,628 | +€9 | +0.6% |
| Total equity and liabilities | 10/49 | €459,294 | €487,052 | +€27,758 | +6.0% |
| Equity | 10/15 | €49,128 | €74,173 | +€25,045 | +51.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,072 | €5,973 | +€25,045 | |
| Amounts payable | 17/49 | €410,167 | €412,879 | +€2,713 | +0.7% |
| Amounts payable after more than one year | 17 | €369,938 | €369,938 | = | 0.0% |
| Other amounts payable | 178/9 | €369,938 | €369,938 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,229 | €42,741 | +€2,513 | +6.2% |
| Trade debts | 44 | €25,884 | €28,397 | +€2,513 | +9.7% |
| Suppliers | 440/4 | €25,884 | €28,397 | +€2,513 | +9.7% |
| Other amounts payable | 47/48 | €14,344 | €14,344 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | €200 | +€200 | |
| Non-recurring operating income | 76A | - | €54,033 | +€54,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,594 | €4,594 | -€0 | 0.0% |
| Other operating charges | 640/8 | €11,767 | €12,530 | +€763 | +6.5% |
| Gross operating margin | 9900 | €14,708 | €42,638 | +€27,930 | +189.9% |
| Operating profit (loss) | 9901 | -€1,653 | €25,514 | +€27,167 | |
| Financial charges | 65/66B | €564 | €469 | -€95 | -16.9% |
| Recurring financial charges | 65 | €564 | €469 | -€95 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,217 | €25,045 | +€27,262 | |
| Profit (loss) for the period | 9904 | -€2,217 | €25,045 | +€27,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,217 | €25,045 | +€27,262 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.