JATT VIP: 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 VIP
Largest movements
- Stocks and contracts -€5,847
no longer reported in 2025 (was €5,847)
- Intangible fixed assets -€1,572
no longer reported in 2025 (was €1,572)
- Deferred charges and accrued income +€636
new in 2025: €636
- Receivables within one year -€257
down €257 (-7.9%), from €3,248 to €2,992
of which Trade receivables: -€243
- Formation expenses -€245
down €245 (-25.5%), from €961 to €716
- Profit (loss) carried forward -€29,669
down €29,669 (-39.2%), from -€75,749 to -€105,418
- Other debts +€24,763
up €24,763 (+43.3%), from €57,241 to €82,004
- Trade debts -€936
down €936 (-11.0%), from €8,515 to €7,579
- Tax, wage and social debts -€716
down €716 (-7.7%), from €9,244 to €8,529
of which Remuneration and social security: -€430
- Advances received -€701
no longer reported in 2025 (was €701)
- Gross operating margin -€8,614
down €8,614 (-93.5%), from €9,215 to €601
- Staff costs +€5,745
up €5,745 (+29.4%), from €19,571 to €25,316
- Other operating charges +€847
up €847 (+52.3%), from €1,619 to €2,466
- Depreciation -€245
down €245 (-50.0%), from €490 to €245
- Financial charges +€135
up €135 (+25.2%), from €536 to €671
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 | €18,552 | €11,294 | -€7,258 | -39.1% |
| Formation expenses | 20 | €961 | €716 | -€245 | -25.5% |
| Fixed assets | 21/28 | €1,572 | - | -€1,572 | |
| Intangible fixed assets | 21 | €1,572 | - | -€1,572 | |
| Current assets | 29/58 | €16,019 | €10,578 | -€5,440 | -34.0% |
| Stocks and contracts in progress | 3 | €5,847 | - | -€5,847 | |
| Stocks | 30/36 | €5,847 | - | -€5,847 | |
| Amounts receivable within one year | 40/41 | €3,248 | €2,992 | -€257 | -7.9% |
| Trade receivables | 40 | €3,235 | €2,992 | -€243 | -7.5% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €6,923 | €6,951 | +€27 | +0.4% |
| Deferred charges and accrued income | 490/1 | - | €636 | +€636 | |
| Total equity and liabilities | 10/49 | €18,552 | €11,294 | -€7,258 | -39.1% |
| Equity | 10/15 | -€57,149 | -€86,818 | -€29,669 | -51.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,749 | -€105,418 | -€29,669 | -39.2% |
| Amounts payable | 17/49 | €75,701 | €98,112 | +€22,411 | +29.6% |
| Amounts payable within one year | 42/48 | €75,701 | €98,112 | +€22,411 | +29.6% |
| Trade debts | 44 | €8,515 | €7,579 | -€936 | -11.0% |
| Suppliers | 440/4 | €8,515 | €7,579 | -€936 | -11.0% |
| Advances received on contracts in progress | 46 | €701 | - | -€701 | |
| Taxes, remuneration and social security | 45 | €9,244 | €8,529 | -€716 | -7.7% |
| Taxes | 450/3 | €2,305 | €2,020 | -€285 | -12.4% |
| Remuneration and social security | 454/9 | €6,939 | €6,508 | -€430 | -6.2% |
| Other amounts payable | 47/48 | €57,241 | €82,004 | +€24,763 | +43.3% |
| Remuneration, social security and pensions | 62 | €19,571 | €25,316 | +€5,745 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €245 | -€245 | -50.0% |
| Other operating charges | 640/8 | €1,619 | €2,466 | +€847 | +52.3% |
| Non-recurring operating charges | 66A | - | €1,572 | +€1,572 | |
| Gross operating margin | 9900 | €9,215 | €601 | -€8,614 | -93.5% |
| Operating profit (loss) | 9901 | -€12,465 | -€28,998 | -€16,533 | -133% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €536 | €671 | +€135 | +25.2% |
| Recurring financial charges | 65 | €536 | €671 | +€135 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,001 | -€29,669 | -€16,668 | -128% |
| Profit (loss) for the period | 9904 | -€13,001 | -€29,669 | -€16,668 | -128% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,001 | -€29,669 | -€16,668 | -128% |
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 25 October 2026 via checked.be.