Jatu: 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.
Jatu
Largest movements
- Cash -€40,118
down €40,118 (-52.7%), from €76,121 to €36,003
mainly Debts after one year (-€100,000) and Tax, wage and social debts (-€18,239)
- Receivables within one year +€9,808
up €9,808 (+86.0%), from €11,407 to €21,215
of which Trade receivables: +€9,821
- Intangible fixed assets -€9,715
down €9,715 (-39.3%), from €24,734 to €15,018
- Stocks and contracts +€8,316
up €8,316 (+57.4%), from €14,488 to €22,804
- Debts after one year -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Trade debts +€50,604
up €50,604 (+51.3%), from €98,732 to €149,336
- Profit (loss) carried forward +€36,250
up €36,250 (+30.8%), from -€117,573 to -€81,323
- Tax, wage and social debts -€18,239
down €18,239 (-94.5%), from €19,308 to €1,069
of which Remuneration and social security: -€16,100
- Accrued charges and deferred income -€1,964
down €1,964 (-20.5%), from €9,567 to €7,603
- Staff costs -€56,010
down €56,010 (-49.7%), from €112,782 to €56,772
- Financial income -€37,515
down €37,515 (-98.4%), from €38,108 to €593
- Gross operating margin -€30,408
down €30,408 (-20.8%), from €146,360 to €115,952
- Depreciation -€14,947
down €14,947 (-52.9%), from €28,255 to €13,308
- Financial charges -€6,336
down €6,336 (-40.4%), from €15,684 to €9,349
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 | €135,075 | €101,685 | -€33,389 | -24.7% |
| Fixed assets | 21/28 | €29,632 | €17,604 | -€12,028 | -40.6% |
| Intangible fixed assets | 21 | €24,734 | €15,018 | -€9,715 | -39.3% |
| Tangible fixed assets | 22/27 | €3,898 | €2,586 | -€1,313 | -33.7% |
| Furniture and vehicles | 24 | €3,898 | €2,586 | -€1,313 | -33.7% |
| Financial fixed assets | 28 | €1,000 | €0 | -€1,000 | -100.0% |
| Current assets | 29/58 | €105,443 | €84,081 | -€21,362 | -20.3% |
| Stocks and contracts in progress | 3 | €14,488 | €22,804 | +€8,316 | +57.4% |
| Stocks | 30/36 | €14,488 | €22,804 | +€8,316 | +57.4% |
| Amounts receivable within one year | 40/41 | €11,407 | €21,215 | +€9,808 | +86.0% |
| Trade receivables | 40 | €9,417 | €19,238 | +€9,821 | +104.3% |
| Other amounts receivable | 41 | €1,990 | €1,977 | -€13 | -0.6% |
| Cash at bank and in hand | 54/58 | €76,121 | €36,003 | -€40,118 | -52.7% |
| Deferred charges and accrued income | 490/1 | €3,427 | €4,059 | +€632 | +18.4% |
| Total equity and liabilities | 10/49 | €135,075 | €101,685 | -€33,389 | -24.7% |
| Equity | 10/15 | -€92,573 | -€56,323 | +€36,250 | +39.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,573 | -€81,323 | +€36,250 | +30.8% |
| Amounts payable | 17/49 | €227,648 | €158,009 | -€69,639 | -30.6% |
| Amounts payable after more than one year | 17 | €100,000 | €0 | -€100,000 | -100.0% |
| Other amounts payable | 178/9 | €100,000 | €0 | -€100,000 | -100.0% |
| Amounts payable within one year | 42/48 | €118,081 | €150,406 | +€32,325 | +27.4% |
| Trade debts | 44 | €98,732 | €149,336 | +€50,604 | +51.3% |
| Suppliers | 440/4 | €98,732 | €149,336 | +€50,604 | +51.3% |
| Taxes, remuneration and social security | 45 | €19,308 | €1,069 | -€18,239 | -94.5% |
| Taxes | 450/3 | €2,382 | €243 | -€2,140 | -89.8% |
| Remuneration and social security | 454/9 | €16,926 | €827 | -€16,100 | -95.1% |
| Other amounts payable | 47/48 | €40 | €0 | -€40 | -100.0% |
| Accrued charges and deferred income | 492/3 | €9,567 | €7,603 | -€1,964 | -20.5% |
| Remuneration, social security and pensions | 62 | €112,782 | €56,772 | -€56,010 | -49.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,255 | €13,308 | -€14,947 | -52.9% |
| Other operating charges | 640/8 | €807 | €785 | -€22 | -2.7% |
| Gross operating margin | 9900 | €146,360 | €115,952 | -€30,408 | -20.8% |
| Operating profit (loss) | 9901 | €4,516 | €45,088 | +€40,571 | +898.3% |
| Financial income | 75/76B | €38,108 | €593 | -€37,515 | -98.4% |
| Recurring financial income | 75 | €38,108 | €593 | -€37,515 | -98.4% |
| Financial charges | 65/66B | €15,684 | €9,349 | -€6,336 | -40.4% |
| Recurring financial charges | 65 | €15,684 | €9,349 | -€6,336 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €26,940 | €36,332 | +€9,392 | +34.9% |
| Income taxes | 67/77 | €160 | €83 | -€77 | -48.4% |
| Profit (loss) for the period | 9904 | €26,780 | €36,250 | +€9,469 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,780 | €36,250 | +€9,469 | +35.4% |
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 7 October 2026 via checked.be.