JATO HOLDING: 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.
JATO HOLDING
Largest movements
- Cash +€131,290
up €131,290 (+68.0%), from €193,211 to €324,502
mainly Net result for the year (+€264,289) and Short-term financial debts (+€43,333)
- Current investments +€105,000
up €105,000 (+34.4%), from €305,000 to €410,000
- Receivables within one year +€39,447
up €39,447 (+31.9%), from €123,485 to €162,932
of which Other amounts receivable: +€49,351
- Tangible fixed assets +€29,372
up €29,372 (+73.7%), from €39,874 to €69,247
of which Furniture and vehicles: +€30,546
- Reserves +€264,289
up €264,289 (+34.4%), from €767,788 to €1.0m
- Short-term financial debts +€43,333
up €43,333 (+1,910%), from €2,269 to €45,601
of which Credit institutions: +€42,882
- Gross operating margin +€162,645
up €162,645 (+70.9%), from €229,476 to €392,121
- Taxes +€49,751
up €49,751 (+72.9%), from €68,272 to €118,023
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.
Derived cash bridge
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 | €794,951 | €1,098,894 | +€303,943 | +38.2% |
| Fixed assets | 21/28 | €39,874 | €69,247 | +€29,372 | +73.7% |
| Tangible fixed assets | 22/27 | €39,874 | €69,247 | +€29,372 | +73.7% |
| Plant, machinery and equipment | 23 | €4,519 | €3,345 | -€1,174 | -26.0% |
| Furniture and vehicles | 24 | €35,355 | €65,901 | +€30,546 | +86.4% |
| Current assets | 29/58 | €755,076 | €1,029,647 | +€274,571 | +36.4% |
| Amounts receivable after more than one year | 29 | €105,000 | €105,000 | = | 0.0% |
| Other amounts receivable | 291 | €105,000 | €105,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €123,485 | €162,932 | +€39,447 | +31.9% |
| Trade receivables | 40 | €55,271 | €45,367 | -€9,904 | -17.9% |
| Other amounts receivable | 41 | €68,214 | €117,565 | +€49,351 | +72.3% |
| Current investments | 50/53 | €305,000 | €410,000 | +€105,000 | +34.4% |
| Cash at bank and in hand | 54/58 | €193,211 | €324,502 | +€131,290 | +68.0% |
| Deferred charges and accrued income | 490/1 | €28,380 | €27,214 | -€1,166 | -4.1% |
| Total equity and liabilities | 10/49 | €794,951 | €1,098,894 | +€303,943 | +38.2% |
| Equity | 10/15 | €773,988 | €1,038,278 | +€264,289 | +34.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €767,788 | €1,032,078 | +€264,289 | +34.4% |
| Distributable reserves | 133 | €767,788 | €1,032,078 | +€264,289 | +34.4% |
| Amounts payable | 17/49 | €20,962 | €60,616 | +€39,654 | +189% |
| Amounts payable within one year | 42/48 | €20,962 | €60,616 | +€39,654 | +189% |
| Financial debts | 43 | €2,269 | €45,601 | +€43,333 | +1,910% |
| Credit institutions | 430/8 | €2,269 | €45,151 | +€42,882 | +1,890% |
| Other loans | 439 | - | €450 | +€450 | |
| Trade debts | 44 | €5,368 | €3,472 | -€1,896 | -35.3% |
| Suppliers | 440/4 | €5,368 | €3,472 | -€1,896 | -35.3% |
| Taxes, remuneration and social security | 45 | €13,326 | €11,543 | -€1,782 | -13.4% |
| Taxes | 450/3 | €13,326 | €11,543 | -€1,782 | -13.4% |
| Non-recurring operating income | 76A | €16,215 | €0 | -€16,215 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,039 | €6,535 | +€2,496 | +61.8% |
| Other operating charges | 640/8 | €670 | €868 | +€197 | +29.4% |
| Non-recurring operating charges | 66A | €12,504 | €13,829 | +€1,326 | +10.6% |
| Gross operating margin | 9900 | €229,476 | €392,121 | +€162,645 | +70.9% |
| Operating profit (loss) | 9901 | €212,262 | €370,889 | +€158,627 | +74.7% |
| Financial income | 75/76B | €15,420 | €15,639 | +€219 | +1.4% |
| Recurring financial income | 75 | €15,420 | €15,639 | +€219 | +1.4% |
| Financial charges | 65/66B | €2,548 | €4,215 | +€1,668 | +65.5% |
| Recurring financial charges | 65 | €2,548 | €4,215 | +€1,668 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €225,135 | €382,313 | +€157,178 | +69.8% |
| Income taxes | 67/77 | €68,272 | €118,023 | +€49,751 | +72.9% |
| Profit (loss) for the period | 9904 | €156,862 | €264,289 | +€107,427 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €156,862 | €264,289 | +€107,427 | +68.5% |
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 30 October 2026 via checked.be.