JC NAUT IT: 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.
JC NAUT IT
Largest movements
- Cash -€84,278
down €84,278 (-72.2%), from €116,751 to €32,473
mainly Trade debts (-€169,195) and Investment in fixed assets (net) (-€18,107)
- Receivables within one year -€27,834
down €27,834 (-95.5%), from €29,133 to €1,299
of which Trade receivables: -€18,557
- Tangible fixed assets -€12,818
down €12,818 (-1.7%), from €754,316 to €741,498
of which Land and buildings: -€23,452
- Trade debts -€169,195
down €169,195 (-99.2%), from €170,584 to €1,389
- Debts after one year +€60,751
up €60,751 (+35.4%), from €171,748 to €232,499
of which Financial debts: +€60,301
- Tax, wage and social debts -€14,428
down €14,428 (-85.5%), from €16,869 to €2,441
of which Taxes: -€11,585
- Profit (loss) carried forward -€13,566
down €13,566 (-13.7%), from €98,997 to €85,431
- Other debts +€11,015
new in 2025: €11,015
- Gross operating margin -€147,844
down €147,844 (-82.5%), from €179,159 to €31,314
- Taxes -€35,684
down €35,684 (-97.6%), from €36,580 to €896
- Depreciation -€7,371
down €7,371 (-19.2%), from €38,296 to €30,925
- Financial charges +€6,650
up €6,650 (+187%), from €3,564 to €10,215
- Financial income -€1,876
down €1,876 (-54.0%), from €3,476 to €1,600
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 | €900,549 | €775,893 | -€124,657 | -13.8% |
| Fixed assets | 21/28 | €754,316 | €741,498 | -€12,818 | -1.7% |
| Tangible fixed assets | 22/27 | €754,316 | €741,498 | -€12,818 | -1.7% |
| Land and buildings | 22 | €745,966 | €722,514 | -€23,452 | -3.1% |
| Plant, machinery and equipment | 23 | €6,737 | €4,100 | -€2,637 | -39.1% |
| Furniture and vehicles | 24 | €1,613 | €14,884 | +€13,271 | +823% |
| Current assets | 29/58 | €146,234 | €34,395 | -€111,839 | -76.5% |
| Amounts receivable within one year | 40/41 | €29,133 | €1,299 | -€27,834 | -95.5% |
| Trade receivables | 40 | €19,673 | €1,116 | -€18,557 | -94.3% |
| Other amounts receivable | 41 | €9,460 | €183 | -€9,277 | -98.1% |
| Cash at bank and in hand | 54/58 | €116,751 | €32,473 | -€84,278 | -72.2% |
| Deferred charges and accrued income | 490/1 | €350 | €623 | +€274 | +78.2% |
| Total equity and liabilities | 10/49 | €900,549 | €775,893 | -€124,657 | -13.8% |
| Equity | 10/15 | €498,501 | €484,935 | -€13,566 | -2.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €398,504 | €398,504 | = | 0.0% |
| Distributable reserves | 133 | €398,504 | €398,504 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,997 | €85,431 | -€13,566 | -13.7% |
| Amounts payable | 17/49 | €402,048 | €290,958 | -€111,091 | -27.6% |
| Amounts payable after more than one year | 17 | €171,748 | €232,499 | +€60,751 | +35.4% |
| Financial debts | 170/4 | €171,748 | €232,049 | +€60,301 | +35.1% |
| Other amounts payable | 178/9 | - | €450 | +€450 | |
| Amounts payable within one year | 42/48 | €226,722 | €54,543 | -€172,178 | -75.9% |
| Current portion of amounts payable after more than one year | 42 | €39,269 | €39,699 | +€430 | +1.1% |
| Trade debts | 44 | €170,584 | €1,389 | -€169,195 | -99.2% |
| Suppliers | 440/4 | €170,584 | €1,389 | -€169,195 | -99.2% |
| Taxes, remuneration and social security | 45 | €16,869 | €2,441 | -€14,428 | -85.5% |
| Taxes | 450/3 | €14,026 | €2,441 | -€11,585 | -82.6% |
| Remuneration and social security | 454/9 | €2,843 | - | -€2,843 | |
| Other amounts payable | 47/48 | - | €11,015 | +€11,015 | |
| Accrued charges and deferred income | 492/3 | €3,579 | €3,915 | +€336 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,296 | €30,925 | -€7,371 | -19.2% |
| Other operating charges | 640/8 | €5,197 | €4,445 | -€752 | -14.5% |
| Gross operating margin | 9900 | €179,159 | €31,314 | -€147,844 | -82.5% |
| Operating profit (loss) | 9901 | €135,666 | -€4,056 | -€139,721 | |
| Financial income | 75/76B | €3,476 | €1,600 | -€1,876 | -54.0% |
| Recurring financial income | 75 | €3,476 | €1,600 | -€1,876 | -54.0% |
| Financial charges | 65/66B | €3,564 | €10,215 | +€6,650 | +187% |
| Recurring financial charges | 65 | €3,564 | €10,215 | +€6,650 | +187% |
| Profit (loss) for the period before taxes | 9903 | €135,577 | -€12,670 | -€148,247 | |
| Income taxes | 67/77 | €36,580 | €896 | -€35,684 | -97.6% |
| Profit (loss) for the period | 9904 | €98,997 | -€13,566 | -€112,563 | |
| Profit (loss) for the period to be appropriated | 9905 | €98,997 | -€13,566 | -€112,563 |
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 23 October 2026 via checked.be.