JATT: 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.
JATT
Largest movements
- Cash +€16,439
new in 2025: €16,439
mainly Tax, wage and social debts (+€21,316) and Trade debts (+€4,064)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Receivables within one year -€3,815
down €3,815 (-76.3%), from €5,000 to €1,185
- Deferred charges and accrued income +€835
up €835 (+2,138%), from €39 to €874
- Tax, wage and social debts +€21,316
new in 2025: €21,316
of which Remuneration and social security: +€16,042
- Trade debts +€4,064
new in 2025: €4,064
- Profit (loss) carried forward -€3,516
new in 2025: -€3,516
- Other debts +€1,634
new in 2025: €1,634
- Gross operating margin -€3,231
new in 2025: -€3,231
- Staff costs +€168
new in 2025: €168
- Financial charges +€117
new in 2025: €117
- Financial income -€39
no longer reported in 2025 (was €39)
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 | €5,039 | €28,498 | +€23,459 | +466% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €5,039 | €18,498 | +€13,459 | +267% |
| Amounts receivable within one year | 40/41 | €5,000 | €1,185 | -€3,815 | -76.3% |
| Other amounts receivable | 41 | €5,000 | €1,185 | -€3,815 | -76.3% |
| Cash at bank and in hand | 54/58 | - | €16,439 | +€16,439 | |
| Deferred charges and accrued income | 490/1 | €39 | €874 | +€835 | +2,138% |
| Total equity and liabilities | 10/49 | €5,039 | €28,498 | +€23,459 | +466% |
| Equity | 10/15 | €5,039 | €1,484 | -€3,555 | -70.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €5,000 | +€5,000 | |
| Other | 1109/19 | - | €5,000 | +€5,000 | |
| Reserves | 13 | €39 | - | -€39 | |
| Distributable reserves | 133 | €39 | - | -€39 | |
| Profit (loss) carried forward | 14 | - | -€3,516 | -€3,516 | |
| Amounts payable | 17/49 | - | €27,014 | +€27,014 | |
| Amounts payable within one year | 42/48 | - | €27,014 | +€27,014 | |
| Trade debts | 44 | - | €4,064 | +€4,064 | |
| Suppliers | 440/4 | - | €4,064 | +€4,064 | |
| Taxes, remuneration and social security | 45 | - | €21,316 | +€21,316 | |
| Taxes | 450/3 | - | €5,274 | +€5,274 | |
| Remuneration and social security | 454/9 | - | €16,042 | +€16,042 | |
| Other amounts payable | 47/48 | - | €1,634 | +€1,634 | |
| Remuneration, social security and pensions | 62 | - | €168 | +€168 | |
| Gross operating margin | 9900 | - | -€3,231 | -€3,231 | |
| Operating profit (loss) | 9901 | - | -€3,398 | -€3,398 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Financial charges | 65/66B | - | €117 | +€117 | |
| Recurring financial charges | 65 | - | €117 | +€117 | |
| Profit (loss) for the period before taxes | 9903 | €39 | -€3,516 | -€3,555 | |
| Profit (loss) for the period | 9904 | €39 | -€3,516 | -€3,555 | |
| Profit (loss) for the period to be appropriated | 9905 | €39 | -€3,516 | -€3,555 |
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 14 October 2026 via checked.be.