JATT'S: 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'S
Largest movements
- Cash +€11,333
up €11,333 (+430%), from €2,638 to €13,972
mainly Trade debts (+€12,023) and Tax, wage and social debts (+€9,068)
- Receivables within one year +€4,920
new in 2025: €4,920
- Stocks and contracts -€4,250
down €4,250 (-44.8%), from €9,479 to €5,229
- Financial fixed assets +€447
new in 2025: €447
- Tangible fixed assets -€248
down €248 (-100%), from €248 to €0
- Trade debts +€12,023
up €12,023 (+1,086%), from €1,107 to €13,130
- Other debts -€11,787
down €11,787 (-83.0%), from €14,198 to €2,411
- Tax, wage and social debts +€9,068
up €9,068 (+91,594%), from €10 to €9,078
of which Taxes: +€5,018
- Profit (loss) carried forward +€2,899
up €2,899 (+26.3%), from -€11,009 to -€8,111
- Taxes +€13,239
new in 2025: €13,239
- Gross operating margin -€9,607
down €9,607 (-33.7%), from €28,494 to €18,887
- Other operating charges -€5,593
down €5,593 (-70.7%), from €7,917 to €2,323
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 | €12,365 | €24,568 | +€12,203 | +98.7% |
| Fixed assets | 21/28 | €248 | €447 | +€200 | +80.6% |
| Tangible fixed assets | 22/27 | €248 | €0 | -€248 | -100% |
| Plant, machinery and equipment | 23 | €248 | €0 | -€248 | -100% |
| Financial fixed assets | 28 | - | €447 | +€447 | |
| Current assets | 29/58 | €12,117 | €24,121 | +€12,003 | +99.1% |
| Stocks and contracts in progress | 3 | €9,479 | €5,229 | -€4,250 | -44.8% |
| Stocks | 30/36 | €9,479 | €5,229 | -€4,250 | -44.8% |
| Amounts receivable within one year | 40/41 | - | €4,920 | +€4,920 | |
| Trade receivables | 40 | - | €4,920 | +€4,920 | |
| Cash at bank and in hand | 54/58 | €2,638 | €13,972 | +€11,333 | +430% |
| Total equity and liabilities | 10/49 | €12,365 | €24,568 | +€12,203 | +98.7% |
| Equity | 10/15 | -€2,949 | -€51 | +€2,899 | +98.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,009 | -€8,111 | +€2,899 | +26.3% |
| Amounts payable | 17/49 | €15,314 | €24,619 | +€9,304 | +60.8% |
| Amounts payable within one year | 42/48 | €15,314 | €24,619 | +€9,304 | +60.8% |
| Trade debts | 44 | €1,107 | €13,130 | +€12,023 | +1,086% |
| Suppliers | 440/4 | €1,107 | €13,130 | +€12,023 | +1,086% |
| Taxes, remuneration and social security | 45 | €10 | €9,078 | +€9,068 | +91,594% |
| Taxes | 450/3 | €10 | €5,028 | +€5,018 | +50,685% |
| Remuneration and social security | 454/9 | - | €4,050 | +€4,050 | |
| Other amounts payable | 47/48 | €14,198 | €2,411 | -€11,787 | -83.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €248 | = | 0.0% |
| Other operating charges | 640/8 | €7,917 | €2,323 | -€5,593 | -70.7% |
| Gross operating margin | 9900 | €28,494 | €18,887 | -€9,607 | -33.7% |
| Operating profit (loss) | 9901 | €20,330 | €16,316 | -€4,014 | -19.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €223 | €179 | -€44 | -19.8% |
| Recurring financial charges | 65 | €223 | €179 | -€44 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €20,107 | €16,137 | -€3,970 | -19.7% |
| Income taxes | 67/77 | - | €13,239 | +€13,239 | |
| Profit (loss) for the period | 9904 | €20,107 | €2,899 | -€17,209 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,107 | €2,899 | -€17,209 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.