JOT Management: 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.
JOT Management
Largest movements
- Receivables within one year +€31,761
up €31,761 (+41.7%), from €76,226 to €107,987
of which Other amounts receivable: +€21,346
- Cash +€4,945
up €4,945 (+85.3%), from €5,799 to €10,744
mainly Net result for the year (+€40,723) and Depreciation (+€2,400)
- Profit (loss) carried forward +€40,723
up €40,723 (+56.5%), from €72,100 to €112,822
- Tax, wage and social debts -€4,553
down €4,553 (-25.3%), from €18,011 to €13,458
- Trade debts +€1,987
new in 2025: €1,987
- Accrued charges and deferred income -€1,350
no longer reported in 2025 (was €1,350)
- Other operating charges -€11,120
down €11,120 (-89.2%), from €12,471 to €1,351
- Gross operating margin +€2,901
up €2,901 (+5.8%), from €50,026 to €52,927
- Taxes +€2,801
up €2,801 (+34.8%), from €8,046 to €10,847
- Financial income +€2,644
up €2,644 (+352%), from €751 to €3,395
- Depreciation +€816
up €816 (+51.5%), from €1,585 to €2,400
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 | €92,461 | €129,268 | +€36,807 | +39.8% |
| Fixed assets | 21/28 | €9,337 | €8,356 | -€981 | -10.5% |
| Intangible fixed assets | 21 | €1,665 | €1,291 | -€374 | -22.5% |
| Tangible fixed assets | 22/27 | €7,673 | €7,065 | -€608 | -7.9% |
| Land and buildings | 22 | €3,761 | €4,710 | +€949 | +25.2% |
| Plant, machinery and equipment | 23 | €2,619 | €1,360 | -€1,259 | -48.1% |
| Furniture and vehicles | 24 | €1,294 | €995 | -€298 | -23.1% |
| Current assets | 29/58 | €83,123 | €120,912 | +€37,789 | +45.5% |
| Amounts receivable within one year | 40/41 | €76,226 | €107,987 | +€31,761 | +41.7% |
| Trade receivables | 40 | €29,062 | €39,477 | +€10,415 | +35.8% |
| Other amounts receivable | 41 | €47,164 | €68,510 | +€21,346 | +45.3% |
| Cash at bank and in hand | 54/58 | €5,799 | €10,744 | +€4,945 | +85.3% |
| Deferred charges and accrued income | 490/1 | €1,099 | €2,182 | +€1,083 | +98.6% |
| Total equity and liabilities | 10/49 | €92,461 | €129,268 | +€36,807 | +39.8% |
| Equity | 10/15 | €73,100 | €113,822 | +€40,723 | +55.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,100 | €112,822 | +€40,723 | +56.5% |
| Amounts payable | 17/49 | €19,361 | €15,446 | -€3,916 | -20.2% |
| Amounts payable within one year | 42/48 | €18,011 | €15,446 | -€2,566 | -14.2% |
| Trade debts | 44 | - | €1,987 | +€1,987 | |
| Suppliers | 440/4 | - | €1,987 | +€1,987 | |
| Taxes, remuneration and social security | 45 | €18,011 | €13,458 | -€4,553 | -25.3% |
| Taxes | 450/3 | €18,011 | €13,458 | -€4,553 | -25.3% |
| Accrued charges and deferred income | 492/3 | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,585 | €2,400 | +€816 | +51.5% |
| Other operating charges | 640/8 | €12,471 | €1,351 | -€11,120 | -89.2% |
| Gross operating margin | 9900 | €50,026 | €52,927 | +€2,901 | +5.8% |
| Operating profit (loss) | 9901 | €35,970 | €49,175 | +€13,205 | +36.7% |
| Financial income | 75/76B | €751 | €3,395 | +€2,644 | +352% |
| Recurring financial income | 75 | €751 | €3,395 | +€2,644 | +352% |
| Financial charges | 65/66B | €1,379 | €1,000 | -€378 | -27.4% |
| Recurring financial charges | 65 | €1,379 | €1,000 | -€378 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €35,342 | €51,570 | +€16,228 | +45.9% |
| Income taxes | 67/77 | €8,046 | €10,847 | +€2,801 | +34.8% |
| Profit (loss) for the period | 9904 | €27,296 | €40,723 | +€13,427 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €27,296 | €40,723 | +€13,427 | +49.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.