JATRA: 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.
JATRA
Largest movements
- Cash +€6,998
up €6,998 (+10.0%), from €70,169 to €77,166
mainly Net result for the year (+€63,719) and Other debts (+€8,600)
- Tangible fixed assets -€2,282
down €2,282 (-28.8%), from €7,932 to €5,650
of which Furniture and vehicles: -€2,218
- Receivables within one year +€1,887
up €1,887 (+11.9%), from €15,908 to €17,795
of which Trade receivables: +€1,887
- Other debts +€8,600
up €8,600 (+14.0%), from €61,238 to €69,839
- Tax, wage and social debts -€2,371
down €2,371 (-17.8%), from €13,353 to €10,982
- Gross operating margin +€11,146
up €11,146 (+14.4%), from €77,548 to €88,694
- Taxes +€3,008
up €3,008 (+15.9%), from €18,919 to €21,926
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 | €94,688 | €101,320 | +€6,633 | +7.0% |
| Fixed assets | 21/28 | €7,932 | €5,650 | -€2,282 | -28.8% |
| Tangible fixed assets | 22/27 | €7,932 | €5,650 | -€2,282 | -28.8% |
| Land and buildings | 22 | €1,500 | €1,436 | -€64 | -4.3% |
| Furniture and vehicles | 24 | €6,432 | €4,214 | -€2,218 | -34.5% |
| Current assets | 29/58 | €86,755 | €95,670 | +€8,915 | +10.3% |
| Amounts receivable within one year | 40/41 | €15,908 | €17,795 | +€1,887 | +11.9% |
| Trade receivables | 40 | €15,341 | €17,228 | +€1,887 | +12.3% |
| Other amounts receivable | 41 | €567 | €567 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,169 | €77,166 | +€6,998 | +10.0% |
| Deferred charges and accrued income | 490/1 | €679 | €709 | +€30 | +4.5% |
| Total equity and liabilities | 10/49 | €94,688 | €101,320 | +€6,633 | +7.0% |
| Equity | 10/15 | €19,013 | €18,550 | -€463 | -2.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €463 | €0 | -€463 | -100.0% |
| Amounts payable | 17/49 | €75,674 | €82,770 | +€7,096 | +9.4% |
| Amounts payable within one year | 42/48 | €75,237 | €81,929 | +€6,693 | +8.9% |
| Trade debts | 44 | €646 | €1,109 | +€463 | +71.7% |
| Suppliers | 440/4 | €646 | €1,109 | +€463 | +71.7% |
| Taxes, remuneration and social security | 45 | €13,353 | €10,982 | -€2,371 | -17.8% |
| Taxes | 450/3 | €13,353 | €10,982 | -€2,371 | -17.8% |
| Other amounts payable | 47/48 | €61,238 | €69,839 | +€8,600 | +14.0% |
| Accrued charges and deferred income | 492/3 | €438 | €841 | +€403 | +92.2% |
| Non-recurring operating income | 76A | €0 | €83 | +€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,075 | €2,282 | +€207 | +10.0% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €77,548 | €88,694 | +€11,146 | +14.4% |
| Operating profit (loss) | 9901 | €74,937 | €85,862 | +€10,925 | +14.6% |
| Financial income | 75/76B | €210 | €264 | +€53 | +25.3% |
| Recurring financial income | 75 | €210 | €264 | +€53 | +25.3% |
| Financial charges | 65/66B | €591 | €481 | -€110 | -18.6% |
| Recurring financial charges | 65 | €591 | €481 | -€110 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €74,557 | €85,645 | +€11,088 | +14.9% |
| Income taxes | 67/77 | €18,919 | €21,926 | +€3,008 | +15.9% |
| Profit (loss) for the period | 9904 | €55,638 | €63,719 | +€8,081 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,638 | €63,719 | +€8,081 | +14.5% |
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 5 October 2026 via checked.be.